Acorah Software Products - Accounts Production 19.3.600 false true true 30 November 2024 24 November 2023 false 1 December 2024 30 November 2025 30 November 2025 15306972 Ian Michael Boyles Tina Long iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 15306972 2024-11-30 15306972 2025-11-30 15306972 2024-12-01 2025-11-30 15306972 frs-core:CurrentFinancialInstruments 2025-11-30 15306972 frs-core:Non-currentFinancialInstruments 2025-11-30 15306972 frs-core:InvestmentPropertyIncludedWithinPPE 2025-11-30 15306972 frs-core:InvestmentPropertyIncludedWithinPPE 2024-12-01 2025-11-30 15306972 frs-core:InvestmentPropertyIncludedWithinPPE 2024-11-30 15306972 frs-core:ShareCapital 2025-11-30 15306972 frs-core:RetainedEarningsAccumulatedLosses 2025-11-30 15306972 frs-bus:PrivateLimitedCompanyLtd 2024-12-01 2025-11-30 15306972 frs-bus:FilletedAccounts 2024-12-01 2025-11-30 15306972 frs-bus:SmallEntities 2024-12-01 2025-11-30 15306972 frs-bus:AuditExemptWithAccountantsReport 2024-12-01 2025-11-30 15306972 frs-bus:SmallCompaniesRegimeForAccounts 2024-12-01 2025-11-30 15306972 frs-bus:Director1 2024-12-01 2025-11-30 15306972 frs-bus:Director2 2024-12-01 2025-11-30 15306972 frs-countries:EnglandWales 2024-12-01 2025-11-30 15306972 2023-11-23 15306972 2024-11-30 15306972 2023-11-24 2024-11-30 15306972 frs-core:CurrentFinancialInstruments 2024-11-30 15306972 frs-core:Non-currentFinancialInstruments 2024-11-30 15306972 frs-core:ShareCapital 2024-11-30 15306972 frs-core:RetainedEarningsAccumulatedLosses 2024-11-30
Registered number: 15306972
Boe Property Group Ltd
Unaudited Financial Statements
For The Year Ended 30 November 2025
Contents
Page
Accountants' Report 1
Balance Sheet 2—3
Notes to the Financial Statements 4—6
Page 1
Accountants' Report
Report to the directors on the preparation of the unaudited statutory accounts of Boe Property Group Ltd For The Year Ended 30 November 2025
To assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Boe Property Group Ltd 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 us.
As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.
This report is made to the directors of Boe Property Group Ltd , as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Boe Property Group Ltd and state those matters that we have agreed to state to the directors of Boe Property Group Ltd , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Boe Property Group Ltd and its directors as a body for our work or for this report.
It is your duty to ensure that Boe Property Group 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 Boe Property Group Ltd . You consider that Boe Property Group Ltd is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of Boe Property Group 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.
17 August 2026
UK Property Accountants
Chartered Certified Accountants
Salisbury House
29 Finsbury Circus
EC2M 7AQ
Page 1
Page 2
Balance Sheet
Registered number: 15306972
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 100,000 -
100,000 -
CURRENT ASSETS
Debtors 5 2,922 6,493
Cash at bank and in hand 880 228
3,802 6,721
Creditors: Amounts Falling Due Within One Year 6 (62,788 ) (8,292 )
NET CURRENT ASSETS (LIABILITIES) (58,986 ) (1,571 )
TOTAL ASSETS LESS CURRENT LIABILITIES 41,014 (1,571 )
Creditors: Amounts Falling Due After More Than One Year 7 (72,679 ) -
NET LIABILITIES (31,665 ) (1,571 )
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account (31,765 ) (1,671 )
SHAREHOLDERS' FUNDS (31,665) (1,571)
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Page 3
For the year ending 30 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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
Tina Long
Director
17 August 2026
The notes on pages 4 to 6 form part of these financial statements.
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Page 4
Notes to the Financial Statements
1. General Information
Boe Property Group Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 15306972 . The registered office is 37 Station Road , Harston, Cambridge, CB22 7PP.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern. The directors believe that the company would have sufficient resources to continue to trade for foreseeable future.
2.3. Turnover
Revenue is recognised to the extent that the company obtains the right to consideration in exchange for its performance. Revenue is measured at the fair value of the consideration received, excluding discounts, rebates, VAT and other sales taxes or duty. The following criteria must also be met before revenue is recognised:
Income from investment properties
Rental income from investment properties leased out under an operating lease is recognised in the income statement on a straight-line basis over the term of the lease. Lease incentives granted are recognised as an integral part of the total rental income over the life of the lease.
Service charge income is recognised as revenue in the period to which it relates.
2.4. Investment Properties
Investment properties, including freehold and long leasehold properties, are those which are held either to earn rental income or for capital appreciation or both. Investment properties include property that is being constructed or developed for future use as an investment property.
Investment properties are initially recognised at cost which includes purchase cost and any directly attributable expenditure.
Investment properties whose fair value can be measured reliably are measured at fair value, based on the market valuations.
Any surplus or deficit on revaluation is recognised in the income statement as a fair value gains and losses.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
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4. Tangible Assets
Investment Properties
£
Cost or Valuation
As at 1 December 2024 -
Additions 123,626
Revaluation (23,626 )
As at 30 November 2025 100,000
Net Book Value
As at 30 November 2025 100,000
As at 1 December 2024 -
The investment properties are valued, at balance sheet date, by directors of the company based on the assessment of available market information and property condition. The directors believe the their valuation would not be materially different from the professional valuation.
5. Debtors
2025 2024
£ £
Due within one year
Prepayments and accrued income 2,822 6,393
Called up share capital not paid 100 100
2,922 6,493
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Accruals and deferred income 580 480
Directors' loan accounts 62,208 7,812
62,788 8,292
7. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 72,679 -
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8. Secured Creditors
Of the creditors the following amounts are secured.
2025 2024
£ £
Bank loans and overdrafts 72,679 -
9. Share Capital
2025 2024
£ £
Called Up Share Capital not Paid 100 100
Amount of Allotted, Called Up Share Capital 100 100
10. Related Party Transactions
Included in creditors due within one year is an amount of £62,208 (2024:£7,812 ) owed to its directors. The amount is interest free and repayable on demand.
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