Acorah Software Products - Accounts Production 19.3.600 false true 30 November 2024 1 December 2023 false 1 December 2024 30 November 2025 30 November 2025 01092853 Mr Robert Bland Mrs Dorothy Bland Mrs Julia Bland iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 01092853 2024-11-30 01092853 2025-11-30 01092853 2024-12-01 2025-11-30 01092853 frs-core:CurrentFinancialInstruments 2025-11-30 01092853 frs-core:Non-currentFinancialInstruments 2025-11-30 01092853 frs-core:BetweenOneFiveYears 2025-11-30 01092853 frs-core:FurnitureFittings 2025-11-30 01092853 frs-core:FurnitureFittings 2024-12-01 2025-11-30 01092853 frs-core:FurnitureFittings 2024-11-30 01092853 frs-core:MotorVehicles 2025-11-30 01092853 frs-core:MotorVehicles 2024-12-01 2025-11-30 01092853 frs-core:MotorVehicles 2024-11-30 01092853 frs-core:PlantMachinery 2025-11-30 01092853 frs-core:PlantMachinery 2024-12-01 2025-11-30 01092853 frs-core:PlantMachinery 2024-11-30 01092853 frs-core:WithinOneYear 2025-11-30 01092853 frs-core:ShareCapital 2025-11-30 01092853 frs-core:RetainedEarningsAccumulatedLosses 2025-11-30 01092853 frs-bus:PrivateLimitedCompanyLtd 2024-12-01 2025-11-30 01092853 frs-bus:FilletedAccounts 2024-12-01 2025-11-30 01092853 frs-bus:SmallEntities 2024-12-01 2025-11-30 01092853 frs-bus:AuditExempt-NoAccountantsReport 2024-12-01 2025-11-30 01092853 frs-bus:SmallCompaniesRegimeForAccounts 2024-12-01 2025-11-30 01092853 frs-bus:Director1 2024-12-01 2025-11-30 01092853 frs-bus:CompanySecretary1 2024-12-01 2025-11-30 01092853 frs-bus:CompanySecretary2 2024-12-01 2025-11-30 01092853 frs-countries:EnglandWales 2024-12-01 2025-11-30 01092853 2023-11-30 01092853 2024-11-30 01092853 2023-12-01 2024-11-30 01092853 frs-core:CurrentFinancialInstruments 2024-11-30 01092853 frs-core:Non-currentFinancialInstruments 2024-11-30 01092853 frs-core:BetweenOneFiveYears 2024-11-30 01092853 frs-core:WithinOneYear 2024-11-30 01092853 frs-core:ShareCapital 2024-11-30 01092853 frs-core:RetainedEarningsAccumulatedLosses 2024-11-30
Keswickton Securities Limited
Unaudited Financial Statements
For The Year Ended 30 November 2025
Keswickton Securities Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—8

Page 1
Keswickton Securities Limited
Balance Sheet
As At 30 November 2025
Balance Sheet
Registered number: 01092853

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 24,586 |  | 31,662
Investment Properties | 5 |  | 4,899,805 |  | 4,899,805
|  |  | 4,924,391 |  | 4,931,467
CURRENT ASSETS
Debtors | 6 | 176,296 |  | 1,719,415 |
Cash at bank and in hand |  | 80,685 |  | - |
|  | 256,981 |  | 1,719,415 |
Creditors: Amounts Falling Due Within One Year | 7 | (191,680 ) |  | (1,599,150 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 65,301 |  | 120,265
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 4,989,692 |  | 5,051,732
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (1,614,319 ) |  | (1,622,910 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (238,690 ) |  | (238,690 )
NET ASSETS |  |  | 3,136,683 |  | 3,190,132
CAPITAL AND RESERVES
Called up share capital | 11 |  | 100 |  | 100
Profit and Loss Account |  |  | 3,136,583 |  | 3,190,032
SHAREHOLDERS' FUNDS |  |  | 3,136,683 |  | 3,190,132

Page 1
Page 2
Keswickton Securities Limited
Balance Sheet (continued)
As At 30 November 2025
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 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 Robert Bland Director
21/08/2026

The notes on pages 3 to 8 form part of these financial statements.
Page 2
Page 3
Keswickton Securities Limited
Notes to the Financial Statements
For The Year Ended 30 November 2025
Notes to the Financial Statements
1. General Information
Keswickton Securities Limited is a private company, limited by shares, incorporated in England & Wales, registered number 01092853 . The registered office is Unit 12, Brow Mills Industrial Estate, Hipperholme, Halifax, West Yorkshire, HX3 8EF.
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. Turnover
Turnover is measured at the fair value of the consideration received in respect of the rent of properties, net of Vat, and is recognised on an accrual straight line basis over the period of occupation.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery | 25% reducing balance
Motor Vehicles | 25% reducing balance
Fixtures & Fittings | 15% reducing balance

2.4. Investment Properties
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.
2.5. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
Page 3
Page 4
Keswickton Securities Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 November 2025
2.6. Financial Instruments
The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at mortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.
Impairment of financial assets
Financial assets, other than those held at fair value through profit and loss, are assessed for indicators of impairment at each reporting end date.
Financial assets are impaired where there is objective evidence that, as a result of one or more events that occurred after the initial recognition of the financial asset, the estimated future cash flows have been affected. If an asset is impaired, the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset's original effective interest rate. The impairment loss is recognised in profit or loss.
If there is a decrease in the impairment loss arising from an event occurring after the impairment was recognised, the impairment is reversed. The reversal is such that the current carrying amount does not exceed what the carrying amount would have been, had the impairment not previously been recognised. The impairment reversal is recognised in profit or loss.
Derecognition of financial assets
Financial assets are derecognised only when the contractual rights to the cash flows from the asset expire or are settled, or when the company transfers the financial asset and substantially all the risks and rewards of ownership to another entity, or if some significant risks and rewards of ownership are retained but control of the asset has transferred to another party that is able to sell the asset in its entirety to an unrelated third party.
Classification of financial liabilities
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 company after deducting all of its liabilities.
Basic financial liabilities
...CONTINUED
Page 4
Page 5
Keswickton Securities Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 November 2025
2.6. Financial Instruments - continued
Basic financial liabilities, including creditors and bank loans, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.
Debt instruments are subsequently carried at mortised cost, using the effective interest rate method.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at mortised cost using the effective interest method.
Derecognition of financial liabilities
Financial liabilities are derecognised when the company's contractual obligations expire or are discharged or cancelled.
Equity instruments
Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.
2.7. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
...CONTINUED
Page 5
Page 6
Keswickton Securities Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 November 2025
2.7. Taxation - continued
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2024: 3)
3 3
4. Tangible Assets

| Plant & Machinery | Motor Vehicles | Fixtures & Fittings | Total
--- | --- | --- | --- | ---
| £ | £ | £ | £
Cost or Valuation
As at 1 December 2024 | 83,160 | 167,454 | 7,056 | 257,670
Additions | 1,115 | - | - | 1,115
As at 30 November 2025 | 84,275 | 167,454 | 7,056 | 258,785
Depreciation
As at 1 December 2024 | 79,776 | 139,207 | 7,025 | 226,008
Provided during the period | 1,124 | 7,062 | 5 | 8,191
As at 30 November 2025 | 80,900 | 146,269 | 7,030 | 234,199
Net Book Value
As at 30 November 2025 | 3,375 | 21,185 | 26 | 24,586
As at 1 December 2024 | 3,384 | 28,247 | 31 | 31,662

Page 6
Page 7
Keswickton Securities Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 November 2025
5. Investment Property

| 2025
--- | ---
| £
Fair Value
As at 1 December 2024 and 30 November 2025 | 4,899,805

The fair value of the investment properties has been arrived at on the basis of a valuation
carried out at 30 November 2025 by the directors of £4,899,805 (2024: £4,889,805). The
valuation was made on an open market value basis by reference to a professional valuation undertaken on 30 October 2024 and market evidence of transaction prices for similar properties.
At the balance sheet date, the historic cost of the investment properties is £2,660,239
(2024: £2,660,239).
6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 148,104 |  | 136,671
Other debtors | 28,192 |  | 1,582,744
| 176,296 |  | 1,719,415

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 8,591 |  | 8,591
Trade creditors | 24,220 |  | 24,150
Bank loans and overdrafts | - |  | 1,384,614
Other taxes and social security | 29,997 |  | 32,083
Other creditors | 128,872 |  | 149,712
| 191,680 |  | 1,599,150

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 14,319 |  | 22,910
Bank loans | 1,600,000 |  | 1,600,000
| 1,614,319 |  | 1,622,910

Page 7
Page 8
Keswickton Securities Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 November 2025
9. Secured Creditors
Of the creditors the following amounts are secured:
Bank loans of £1,600,000 are secured with a fixed and floating charge over property owned by the company.
10. Obligations Under Finance Leases and Hire Purchase

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
The future minimum finance lease payments are as follows:
Not later than one year | 8,591 |  | 8,591
Later than one year and not later than five years | 14,319 |  | 22,910
| 22,910 |  | 31,501
| 22,910 |  | 31,501

11. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

12. Reserves
Included within retained earnings are unrealised profits of £2,000,876 (2023: £2,000,876) which relate to cumulative fair value gains made on investment properties, net of deferred tax provided thereon. As these gains are unrealised they are not permitted to be distributed to shareholders.
Page 8