Acorah Software Products - Accounts Production 19.2.450 false true true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 13067080 Mr Paul Garratt Mrs Theresa Garratt iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13067080 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2025-12-31 13067080 2024-12-31 13067080 2025-12-31 13067080 2025-01-01 2025-12-31 13067080 frs-core:Non-currentFinancialInstruments 2025-12-31 13067080 frs-core:PlantMachinery 2025-12-31 13067080 frs-core:PlantMachinery 2025-01-01 2025-12-31 13067080 frs-core:PlantMachinery 2024-12-31 13067080 frs-core:ShareCapital 2025-12-31 13067080 frs-core:RetainedEarningsAccumulatedLosses 2025-01-01 2025-12-31 13067080 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2024-12-31 13067080 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 13067080 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 13067080 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 13067080 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 13067080 frs-bus:SmallEntities 2025-01-01 2025-12-31 13067080 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 13067080 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 13067080 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2025-01-01 2025-12-31 13067080 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2024-12-31 13067080 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2025-12-31 13067080 frs-bus:Director1 2025-01-01 2025-12-31 13067080 frs-bus:Director2 2025-01-01 2025-12-31 13067080 frs-countries:EnglandWales 2025-01-01 2025-12-31 13067080 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2024-12-31 13067080 2023-12-31 13067080 2024-12-31 13067080 2024-01-01 2024-12-31 13067080 frs-core:Non-currentFinancialInstruments 2024-12-31 13067080 frs-core:ShareCapital 2024-12-31 13067080 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 13067080 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2024-12-31
Registered number: 13067080
Blue Acorn Property 10 Limited
Unaudited Financial Statements
For The Year Ended 31 December 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 13067080
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 184 245
Investment Properties 5 538,168 423,693
538,352 423,938
CURRENT ASSETS
Debtors 6 462 335
Cash at bank and in hand 2,309 2,839
2,771 3,174
Creditors: Amounts Falling Due Within One Year 7 (41,674 ) (99,440 )
NET CURRENT ASSETS (LIABILITIES) (38,903 ) (96,266 )
TOTAL ASSETS LESS CURRENT LIABILITIES 499,449 327,672
Creditors: Amounts Falling Due After More Than One Year 8 (451,471 ) (329,705 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (10,855 ) (2,290 )
NET ASSETS/(LIABILITIES) 37,123 (4,323 )
CAPITAL AND RESERVES
Called up share capital 10 2 2
Fair value reserve 11 43,881 9,564
Profit and Loss Account (6,760 ) (13,889 )
SHAREHOLDERS' FUNDS 37,123 (4,323)
Page 1
Page 2
For the year ending 31 December 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
Mr Paul Garratt
Director
7 May 2026
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Blue Acorn Property 10 Limited is a private company, limited by shares, incorporated in England & Wales, registered number 13067080 . The registered office is 4 High Fawr Avenue, Oswestry, SY11 1TB.

The financial statements are presented in pound sterling (£) and rounded to the nearest whole £.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 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.
2.3. Turnover
Turnover is comprised of rent received from the letting of residential property.
2.4. 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% Straight Line
2.5. 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.
2.6. 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 year 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.
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 asset reflects 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 or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including unpaid directors, employed under PAYE during the year was: 2 (2024: 2)
2 2
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Page 4
4. Tangible Assets
Plant & Machinery
£
Cost or Valuation
As at 1 January 2025 727
As at 31 December 2025 727
Depreciation
As at 1 January 2025 482
Provided during the period 61
As at 31 December 2025 543
Net Book Value
As at 31 December 2025 184
As at 1 January 2025 245
5. Investment Property
2025
£
Fair Value
As at 1 January 2025 423,693
Additions 69,338
Fair value adjustments 45,137
As at 31 December 2025 538,168
Investment property is included at fair value at balance sheet date. The historical cost of the property is £481,224 with associated gains on revalution being recognised in the fair value reserve. 
6. Debtors
2025 2024
£ £
Due within one year
Other debtors 462 335
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Other creditors 41,674 99,440
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 289,705 289,705
Other creditors 161,766 40,000
451,471 329,705
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Of the creditors falling due within and after more than one year the following amounts are due after more than five years.
2025 2024
£ £
Bank loans 289,705 289,705
Other Creditors 161,766 40,000
9. Secured Creditors
Of the creditors the following amounts are secured.
2025 2024
£ £
Bank loans and overdrafts 289,705 289,705
10. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 2 2
11. Reserves
Fair value reserve Profit and Loss Account
£ £
As at 1 January 2025 9,564 (13,889 )
Profit for the year and total comprehensive income - 41,447
Transfer to/from Fair value reserve - (34,318)
Transfer to/from Profit & Loss Account 34,317 -
As at 31 December 2025 43,881 (6,760 )
12. Related Party Transactions
Included within other creditors is a loan from PG Lesiure Limited for £161,766 (2024: £40,000) a company owned and controlled by Mr P and Mrs T Garrett.
Included within other creditors is £41,674 (2024: £99,440) owed to the directors by the company. This loan is interest free and repayable on demand.
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