Acorah Software Products - Accounts Production 19.3.550 false true true 31 March 2025 1 April 2024 false 1 April 2025 31 March 2026 31 March 2026 12515474 Mrs Gayle Wootton iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12515474 2025-03-31 12515474 2026-03-31 12515474 2025-04-01 2026-03-31 12515474 frs-core:CurrentFinancialInstruments 2026-03-31 12515474 frs-core:ShareCapital 2026-03-31 12515474 frs-core:RetainedEarningsAccumulatedLosses 2026-03-31 12515474 frs-bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 12515474 frs-bus:FilletedAccounts 2025-04-01 2026-03-31 12515474 frs-bus:SmallEntities 2025-04-01 2026-03-31 12515474 frs-bus:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 12515474 frs-bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 12515474 frs-bus:Director1 2025-04-01 2026-03-31 12515474 frs-countries:EnglandWales 2025-04-01 2026-03-31 12515474 2024-03-31 12515474 2025-03-31 12515474 2024-04-01 2025-03-31 12515474 frs-core:CurrentFinancialInstruments 2025-03-31 12515474 frs-core:ShareCapital 2025-03-31 12515474 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31
Registered number: 12515474
Chorley BC Property Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2026
Chorley BC Property Ltd
Contents
Contents

| Page
--- | ---
Statement of Financial Position | 1
Notes to the Financial Statements | 2—3

Page 1
Chorley BC Property Ltd
Statement of Financial Position
As At 31 March 2026
Statement of Financial Position
Registered number: 12515474

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
CURRENT ASSETS
Debtors | 4 | - |  | 1,018,764 |
Cash at bank and in hand |  | 24,554 |  | 18,585 |
|  | 24,554 |  | 1,037,349 |
Creditors: Amounts Falling Due Within One Year | 5 | (22,313 ) |  | (1,038,608 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 2,241 |  | (1,259 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 2,241 |  | (1,259 )
NET ASSETS/(LIABILITIES) |  |  | 2,241 |  | (1,259 )
CAPITAL AND RESERVES
Called up share capital |  |  | 1 |  | 1
Income Statement |  |  | 2,240 |  | (1,260 )
SHAREHOLDERS' FUNDS |  |  | 2,241 |  | (1,259)

For the year ending 31 March 2026 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 director acknowledges her 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 Income Statement.
On behalf of the board

Mrs Gayle Wootton Director
11/08/2026

The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Chorley BC Property Ltd
Notes to the Financial Statements
For The Year Ended 31 March 2026
Notes to the Financial Statements
1. General Information
Chorley BC Property Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12515474 . The registered office is Town Hall, Market Street, Chorley, PR7 1DP.
The Company has one shareholder, Chorley Council.
The liability of the member is limited to £1, being the amount that the member undertakes to contribute
to the assets of the Company in event of it being wound up.
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 financial statements have been prepared on a going concern basis.
As at 31 March 2026, the net assets of the Company are reported to be £2,241.
The Company derives it’s income from a lease that is effective through to 3 September 2034 with no
break clause; this is subject to 5 yearly rent reviews linked to RPI. The next rent review is due on 3
September 2024.
After making appropriate enquiries, the Director has a reasonable expectation that the Company has
adequate resources to continue in operational existence for the foreseeable future based on cash flow
forecasts. Accordingly, the going concern basis has been adopted in preparing the financial statements.
2.3. Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the
reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that
it relates to items recognised in other comprehensive income or directly in capital and reserves. In this
case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively.
Current tax is recognised on taxable profit.
Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws
that have been enacted or substantively enacted at the reporting date. 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
2.4. Revenue Recognition
Rental income is recognised in respect of the period to which it relates.
All income is stated exclusive of Value Added Tax.
2.5. Debtors
All debtors are measured at transaction price, less any impairment.
2.6. Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty
or notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no
more than three months from the date of acquisition and that are readily convertible to known amounts
of cash with insignificant risk of change in value.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2025: NIL)
- -
Page 2
Page 3
Chorley BC Property Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
4. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | - |  | 587,624
Other debtors | - |  | 431,140
| - |  | 1,018,764

5. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Trade creditors | 960 |  | 586,425
Other creditors | 20,000 |  | 452,019
Taxation and social security | 1,353 |  | 164
| 22,313 |  | 1,038,608

6. Related Party Disclosures
The Company is wholly owned by Chorley Council.
Within the Statement of Financial Position, as at 31 March 2026, the amount included within Creditors
as owed by Chorley BC Property Ltd to Chorley Council is £NIL, and the amount included in
Debtors as owed by Chorley Council to Chorley BC Property Ltd was NIL.
During the year, rent of £1,920,202 was payable to Chorley Council in respect of the lease of Logistics
House; this amount is shown within the Cost of Sales figure within the Statement of Comprehensive
Income.
Page 3