Acorah Software Products - Accounts Production 19.4.300 false true 30 November 2024 1 December 2023 false 1 December 2024 30 November 2025 30 November 2025 3279371 Mr Akiba Pines Mrs Chaya Pines iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 3279371 2024-11-30 3279371 2025-11-30 3279371 2024-12-01 2025-11-30 3279371 frs-core:CurrentFinancialInstruments 2025-11-30 3279371 frs-core:Non-currentFinancialInstruments 2025-11-30 3279371 frs-core:PlantMachinery 2025-11-30 3279371 frs-core:PlantMachinery 2024-12-01 2025-11-30 3279371 frs-core:PlantMachinery 2024-11-30 3279371 frs-core:RevaluationReserve 2024-11-30 3279371 frs-core:RevaluationReserve 2025-11-30 3279371 frs-core:ShareCapital 2025-11-30 3279371 frs-core:RetainedEarningsAccumulatedLosses 2024-12-01 2025-11-30 3279371 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2024-11-30 3279371 frs-core:RetainedEarningsAccumulatedLosses 2025-11-30 3279371 frs-bus:PrivateLimitedCompanyLtd 2024-12-01 2025-11-30 3279371 frs-bus:FilletedAccounts 2024-12-01 2025-11-30 3279371 frs-bus:SmallEntities 2024-12-01 2025-11-30 3279371 frs-bus:AuditExempt-NoAccountantsReport 2024-12-01 2025-11-30 3279371 frs-bus:SmallCompaniesRegimeForAccounts 2024-12-01 2025-11-30 3279371 frs-core:UnlistedNon-exchangeTraded 2025-11-30 3279371 frs-core:UnlistedNon-exchangeTraded 2024-11-30 3279371 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2024-11-30 3279371 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2025-11-30 3279371 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-11-30 3279371 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2025-11-30 3279371 frs-bus:Director1 2024-12-01 2025-11-30 3279371 frs-bus:Director2 2024-12-01 2025-11-30 3279371 frs-core:CurrentFinancialInstruments 1 2025-11-30 3279371 frs-countries:EnglandWales 2024-12-01 2025-11-30 3279371 2023-11-30 3279371 2024-11-30 3279371 2023-12-01 2024-11-30 3279371 frs-core:CurrentFinancialInstruments 2024-11-30 3279371 frs-core:Non-currentFinancialInstruments 2024-11-30 3279371 frs-core:RevaluationReserve 2024-11-30 3279371 frs-core:ShareCapital 2024-11-30 3279371 frs-core:RetainedEarningsAccumulatedLosses 2024-11-30 3279371 frs-core:CurrentFinancialInstruments 1 2024-11-30
Registered number: 3279371
Cheltenham Estates Ltd
Unaudited Financial Statements
For The Year Ended 30 November 2025
Chartwell Accountants & Business Consultants LLP
Chartered Certified Accountants
47 Bury New Road
Prestwich
M25 9JY
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 3279371
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 2,052 2,414
Investment Properties 5 4,184,204 3,441,704
Investments 6 377,677 377,677
4,563,933 3,821,795
CURRENT ASSETS
Debtors 7 853,871 877,812
Cash at bank and in hand 57,634 309,432
911,505 1,187,244
Creditors: Amounts Falling Due Within One Year 8 (717,169 ) (290,439 )
NET CURRENT ASSETS (LIABILITIES) 194,336 896,805
TOTAL ASSETS LESS CURRENT LIABILITIES 4,758,269 4,718,600
Creditors: Amounts Falling Due After More Than One Year 9 (2,741,908 ) (2,747,632 )
NET ASSETS 2,016,361 1,970,968
CAPITAL AND RESERVES
Called up share capital 10 100 100
Revaluation reserve 12 1,392,687 1,392,687
Profit and Loss Account 623,574 578,181
SHAREHOLDERS' FUNDS 2,016,361 1,970,968
Page 1
Page 2
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
Mr Akiba Pines
Director
27/08/2026
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
Cheltenham Estates Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 3279371 . The registered office is 51a Leicester Road, Salford, M7 4AS.
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:
Plant & Machinery No depreciation in year of acquisition
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: 3 (2024: 3)
3 3
4. Tangible Assets
Plant & Machinery
£
Cost
As at 1 December 2024 2,840
As at 30 November 2025 2,840
Depreciation
As at 1 December 2024 426
Provided during the period 362
As at 30 November 2025 788
...CONTINUED
Page 3
Page 4
Net Book Value
As at 30 November 2025 2,052
As at 1 December 2024 2,414
5. Investment Property
2025
£
Fair Value
As at 1 December 2024 3,441,704
Additions 742,500
As at 30 November 2025 4,184,204
6. Investments
Unlisted
£
Cost or Valuation
As at 1 December 2024 377,677
As at 30 November 2025 377,677
Provision
As at 1 December 2024 -
As at 30 November 2025 -
Net Book Value
As at 30 November 2025 377,677
As at 1 December 2024 377,677
7. Debtors
2025 2024
£ £
Due within one year
Prepayments and accrued income - 30,000
Other debtors (1) 59,905 45,368
Amounts owed by subsidiaries 10,573 26,173
70,478 101,541
Due after more than one year
Other debtors 783,393 776,271
853,871 877,812
Page 4
Page 5
8. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors - 1,700
Corporation tax - 20,302
Other creditors 54,934 56,103
Accruals and deferred income 1,140 1,440
Directors' loan accounts 661,095 210,894
717,169 290,439
9. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 2,741,908 2,747,632
10. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
11. Dividends
12. Reserves
Revaluation reserve Profit and Loss Account
£ £
As at 1 December 2024 1,392,687 578,181
Profit for the year and total comprehensive income - 45,393
As at 30 November 2025 1,392,687 623,574
Page 5