Acorah Software Products - Accounts Production 19.4.300 false true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 13791215 Ms Jennifer Bloxsome Mr Philip Jordan iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13791215 2024-12-31 13791215 2025-12-31 13791215 2025-01-01 2025-12-31 13791215 frs-core:CurrentFinancialInstruments 2025-12-31 13791215 frs-core:Non-currentFinancialInstruments 2025-12-31 13791215 frs-core:FurnitureFittings 2025-12-31 13791215 frs-core:FurnitureFittings 2025-01-01 2025-12-31 13791215 frs-core:FurnitureFittings 2024-12-31 13791215 frs-core:ShareCapital 2025-12-31 13791215 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 13791215 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 13791215 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 13791215 frs-bus:SmallEntities 2025-01-01 2025-12-31 13791215 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 13791215 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 13791215 frs-bus:Director1 2025-01-01 2025-12-31 13791215 frs-bus:Director2 2025-01-01 2025-12-31 13791215 frs-countries:EnglandWales 2025-01-01 2025-12-31 13791215 2023-12-31 13791215 2024-12-31 13791215 2024-01-01 2024-12-31 13791215 frs-core:CurrentFinancialInstruments 2024-12-31 13791215 frs-core:Non-currentFinancialInstruments 2024-12-31 13791215 frs-core:ShareCapital 2024-12-31 13791215 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: 13791215
SAKURA ESTATES LIMITED
Unaudited Financial Statements
For The Year Ended 31 December 2025
SWB Business Solutions Ltd
1st Floor Office
105 Church Street
Tewkesbury
Gloucestershire
GL20 5AB
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 13791215
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1,650 -
Investment Properties 5 533,256 533,256
534,906 533,256
CURRENT ASSETS
Cash at bank and in hand 694 464
694 464
Creditors: Amounts Falling Due Within One Year 6 (420,333 ) (405,629 )
NET CURRENT ASSETS (LIABILITIES) (419,639 ) (405,165 )
TOTAL ASSETS LESS CURRENT LIABILITIES 115,267 128,091
Creditors: Amounts Falling Due After More Than One Year 7 (311,577 ) (304,125 )
NET LIABILITIES (196,310 ) (176,034 )
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account (196,410 ) (176,134 )
SHAREHOLDERS' FUNDS (196,310) (176,034)
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
Ms Jennifer Bloxsome
Director
19 June 2026
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
SAKURA ESTATES LIMITED is a private company, limited by shares, incorporated in England & Wales, registered number 13791215 . The registered office is 1st Floor Office , 105 Church Street , Tewkesbury , Gloucestershire , GL20 5AB.
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 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.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
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. 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:
Fixtures & Fittings 25% Straight Line
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2024: NIL)
- -
4. Tangible Assets
Fixtures & Fittings
£
Cost
As at 1 January 2025 -
Additions 2,200
As at 31 December 2025 2,200
Depreciation
As at 1 January 2025 -
Provided during the period 550
As at 31 December 2025 550
...CONTINUED
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Page 4
Net Book Value
As at 31 December 2025 1,650
As at 1 January 2025 -
5. Investment Property
2025
£
Fair Value
As at 1 January 2025 and 31 December 2025 533,256
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Bank loans and overdrafts 149,175 143,720
Other creditors 185,000 190,000
Accruals and deferred income 930 864
Directors' loan accounts 76,670 68,940
Amounts owed to associates 5,203 -
Amounts owed to other participating interests 3,355 2,105
420,333 405,629
7. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 311,577 304,125
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
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