Acorah Software Products - Accounts Production 19.3.600 false true 31 August 2024 1 September 2023 false 1 September 2024 30 August 2025 30 August 2025 10309938 Mr G Koumas Mrs A Massia iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10309938 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2025-08-30 10309938 2024-08-31 10309938 2025-08-30 10309938 2024-09-01 2025-08-30 10309938 frs-core:CurrentFinancialInstruments 2025-08-30 10309938 frs-core:Non-currentFinancialInstruments 2025-08-30 10309938 frs-core:ShareCapital 2025-08-30 10309938 frs-core:RetainedEarningsAccumulatedLosses 2025-08-30 10309938 frs-bus:PrivateLimitedCompanyLtd 2024-09-01 2025-08-30 10309938 frs-bus:FilletedAccounts 2024-09-01 2025-08-30 10309938 frs-bus:SmallEntities 2024-09-01 2025-08-30 10309938 frs-bus:AuditExemptWithAccountantsReport 2024-09-01 2025-08-30 10309938 frs-bus:SmallCompaniesRegimeForAccounts 2024-09-01 2025-08-30 10309938 frs-bus:Director1 2024-09-01 2025-08-30 10309938 frs-bus:CompanySecretary1 2024-09-01 2025-08-30 10309938 frs-countries:EnglandWales 2024-09-01 2025-08-30 10309938 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2024-08-31 10309938 2023-08-31 10309938 2024-08-31 10309938 2023-09-01 2024-08-31 10309938 frs-core:CurrentFinancialInstruments 2024-08-31 10309938 frs-core:Non-currentFinancialInstruments 2024-08-31 10309938 frs-core:ShareCapital 2024-08-31 10309938 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31
Registered number: 10309938
Pomade Realtors Ltd
Unaudited Financial Statements
For The Year Ended 30 August 2025
ERC Accountants & Business Advisers Limited
Pomade Realtors Ltd
Contents
Contents

| Page
--- | ---
Company Information | 1
Accountant's Report | 2
Balance Sheet | 3—4
Notes to the Financial Statements | 5—7

Page 1
Pomade Realtors Ltd
Company Information
For The Year Ended 30 August 2025
Company Information

Director | Mr G Koumas
Secretary | Mrs A Massia
Company Number | 10309938
Registered Office | Hanover Buildings
| 11-13 Hanover Street
| Liverpool
| Merseyside
| L1 3DN
Accountants | ERC Accountants & Business Advisers Limited
| Chartered Accountants
| Hanover Buildings
| 11-13 Hanover Street
| Liverpool
| Merseyside
| L1 3DN

Page 1
Page 2
Pomade Realtors Ltd
Accountant's Report
For The Year Ended 30 August 2025
Accountant's Report
Chartered Accountant's report to the director on the preparation of the unaudited statutory accounts of Pomade Realtors Ltd for the year ended 30 August 2025
In order to assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of Pomade Realtors Ltd for the year ended 30 August 2025 which comprise the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given to us.
As a practising member of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com/en/membership/regulations-standards-and-guidance.
This report is made solely to the director of Pomade Realtors Ltd , as a body, in accordance with the terms of our engagement letter dated 17 August 2026. Our work has been undertaken solely to prepare for your approval the accounts of Pomade Realtors Ltd and state those matters that we have agreed to state to the director of Pomade Realtors Ltd , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Pomade Realtors Ltd and its director, as a body, for our work or for this report.
It is your duty to ensure that Pomade Realtors Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Pomade Realtors Ltd . You consider that Pomade Realtors Ltd is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit of the accounts of Pomade Realtors Ltd . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

ERC Accountants and Business Advisers Limited
17 August 2026

ERC Accountants & Business Advisers Limited
Chartered Accountants
Hanover Buildings
11-13 Hanover Street
Liverpool
Merseyside
L1 3DN
Page 2
Page 3
Pomade Realtors Ltd
Balance Sheet
As At 30 August 2025
Balance Sheet
Registered number: 10309938

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Investment Properties | 4 |  | 1,259,818 |  | 1,238,038
|  |  | 1,259,818 |  | 1,238,038
CURRENT ASSETS
Debtors | 5 | 5,067 |  | 3,457 |
Cash at bank and in hand |  | 10,265 |  | 6,142 |
|  | 15,332 |  | 9,599 |
Creditors: Amounts Falling Due Within One Year | 6 | (561,340 ) |  | (525,726 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (546,008 ) |  | (516,127 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 713,810 |  | 721,911
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (492,830 ) |  | (500,878 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (57,019 ) |  | (56,668 )
NET ASSETS |  |  | 163,961 |  | 164,365
CAPITAL AND RESERVES
Called up share capital | 9 |  | 2 |  | 2
Profit and Loss Account |  |  | 163,959 |  | 164,363
SHAREHOLDERS' FUNDS |  |  | 163,961 |  | 164,365

Page 3
Page 4
Pomade Realtors Ltd
Balance Sheet (continued)
As At 30 August 2025
For the year ending 30 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Mr G Koumas Director
17 August 2026

The notes on pages 5 to 7 form part of these financial statements.
Page 4
Page 5
Pomade Realtors Ltd
Notes to the Financial Statements
For The Year Ended 30 August 2025
Notes to the Financial Statements
1. General Information
Pomade Realtors Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 10309938 . The registered office is Hanover Buildings, 11-13 Hanover Street, Liverpool, Merseyside, L1 3DN.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Investment Properties
Investment property is initially recorded at cost, which includes purchase price and any directly attributable expenditure.
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
2.4. Financial Instruments
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities.
Where the contractual obligations of financial instruments (including share capital) are equivalent to a similar debt instrument, those financial instruments are classed as financial liabilities. Financial liabilities are presented as such in the balance sheet. Finance costs and gains or losses relating to financial liabilities are included in the profit and loss account. Finance costs are calculated so as to produce a constant rate of return on the outstanding liability.
Where the contractual terms of share capital do not have any terms meeting the definition of a financial liability then this is classed as an equity instrument. Dividends and distributions relating to equity instruments are debited direct to equity.
2.5. Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
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Pomade Realtors Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 August 2025
4. Investment Property

| 2025
--- | ---
| £
Fair Value
As at 1 September 2024 | 1,238,038
Additions | 21,780
As at 30 August 2025 | 1,259,818

If investment property had been accounted for under historical cost accounting rules, the amounts would be:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Cost | 1,011,623 |  | 989,843

The directors have valued the investment properties on an open market basis as at the reporting date, which they consider accurately reflects their fair value.
5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 5,067 |  | 3,457

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans and overdrafts | 11,707 |  | 10,554
Accruals and deferred income | 3,105 |  | 2,926
Director's loan account | 546,528 |  | 512,246
| 561,340 |  | 525,726

7. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 492,830 |  | 500,878

Of the creditors falling due after more than one year the following amounts are due after more than five years.

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 237,326 |  | 273,661

8. Secured Creditors
The bank loans are secured by fixed and floating charges dated 13 September 2024, 10 July 2024, 22 December 2023, 25 January 2023, 7 February 2019, 25 May 2018, 11 August 2017, 19 December 2016 and 18 November 2016 over the property which the loan relates.
Page 6
Page 7
Pomade Realtors Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 August 2025
9. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 2 |  | 2

10. Related Party Transactions
The following related party transactions were undertaken during the year:
A director of the company introduced amounts totalling £43,112 (2024: £149,154) and withdrew amounts totaling £8,830 (2024: £44,679). At the balance sheet date the amount owed to the director was £546,528 (2024: £512,245).
No further transactions with related parties were undertaken, other than those under normal market conditions, such as are required to be disclosed in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
11. Profit and loss reserve account
The profit and loss reserve account records retained earnings and accumulated losses, including the revaluation reserve which records the value of asset revaluations and fair value movements on assets recognised in other comprehensive income. The profit and loss reserve account includes both distributable and non distributable as follows:
Profit and (loss) distributable
As at 31/08/2025 (£20,652)
As at 31/08/2024 (£22,054)
Profit and (loss) non-distributable
As at 31/08/2025 £186,146
As at 31/08/2024 £186,416
Page 7