Acorah Software Products - Accounts Production 19.3.600 false true 30 September 2024 1 October 2023 false 1 October 2024 30 September 2025 30 September 2025 04873283 Mr Christopher Warren Mrs Sara Warren Ms Rachel Warren Mr Benjamin Warren Mrs Sara Warren iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04873283 2024-09-30 04873283 2025-09-30 04873283 2024-10-01 2025-09-30 04873283 frs-core:CurrentFinancialInstruments 2025-09-30 04873283 frs-core:Non-currentFinancialInstruments 2025-09-30 04873283 frs-core:ShareCapital 2025-09-30 04873283 frs-core:RetainedEarningsAccumulatedLosses 2025-09-30 04873283 frs-bus:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 04873283 frs-bus:FilletedAccounts 2024-10-01 2025-09-30 04873283 frs-bus:SmallEntities 2024-10-01 2025-09-30 04873283 frs-bus:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 04873283 frs-bus:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 04873283 frs-core:ListedExchangeTraded 2025-09-30 04873283 frs-core:ListedExchangeTraded 2024-09-30 04873283 frs-core:CostValuation frs-core:ListedExchangeTraded 2024-09-30 04873283 frs-core:CostValuation frs-core:ListedExchangeTraded 2025-09-30 04873283 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2024-09-30 04873283 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2025-09-30 04873283 frs-bus:Director1 2024-10-01 2025-09-30 04873283 frs-bus:Director2 2024-10-01 2025-09-30 04873283 frs-bus:Director3 2024-10-01 2025-09-30 04873283 frs-bus:Director4 2024-10-01 2025-09-30 04873283 frs-bus:CompanySecretary1 2024-10-01 2025-09-30 04873283 frs-countries:EnglandWales 2024-10-01 2025-09-30 04873283 2023-09-30 04873283 2024-09-30 04873283 2023-10-01 2024-09-30 04873283 frs-core:CurrentFinancialInstruments 2024-09-30 04873283 frs-core:Non-currentFinancialInstruments 2024-09-30 04873283 frs-core:ShareCapital 2024-09-30 04873283 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30
Registered number: 04873283
Aldergrove Property Developments Limited
Unaudited Financial Statements
For The Year Ended 30 September 2025
Brunel Chartered Certified Accountants
3 Marco Polo House
Cook Way
Taunton
Somerset
TA2 6BJ
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 04873283
2025 2024
Notes £ £ £ £
FIXED ASSETS
Investment Properties 4 214,322 -
Investments 5 2,035 2,035
216,357 2,035
CURRENT ASSETS
Stocks 6 68,063 282,385
Debtors 7 108 189
Cash at bank and in hand 243,254 240,218
311,425 522,792
Creditors: Amounts Falling Due Within One Year 8 (36,418 ) (30,911 )
NET CURRENT ASSETS (LIABILITIES) 275,007 491,881
TOTAL ASSETS LESS CURRENT LIABILITIES 491,364 493,916
Creditors: Amounts Falling Due After More Than One Year 9 (2,572 ) (13,943 )
NET ASSETS 488,792 479,973
CAPITAL AND RESERVES
Called up share capital 10 463,770 463,770
Profit and Loss Account 25,022 16,203
SHAREHOLDERS' FUNDS 488,792 479,973
Page 1
Page 2
For the year ending 30 September 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
Mrs Sara Warren
Director
4 September 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
Aldergrove Property Developments Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04873283 . The registered office is Upcott Farm Upcott, Bicknoller, Taunton, Somerset, TA4 4EY.
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. 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.
2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.5. 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.
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.
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3. Average Number of Employees
Average number of employees, including directors, during the year was: 4 (2024: 4)
4 4
4. Investment Property
2025
£
Fair Value
As at 1 October 2024 -
Additions 214,322
As at 30 September 2025 214,322
5. Investments
Listed
£
Cost or Valuation
As at 1 October 2024 2,035
As at 30 September 2025 2,035
Provision
As at 1 October 2024 -
As at 30 September 2025 -
Net Book Value
As at 30 September 2025 2,035
As at 1 October 2024 2,035
6. Stocks
2025 2024
£ £
Work in progress 68,063 282,385
7. Debtors
2025 2024
£ £
Due within one year
Other debtors 108 189
8. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors - (1 )
Bank loans and overdrafts 33,604 27,759
Other creditors 745 695
Taxation and social security 2,069 2,458
36,418 30,911
Page 4
Page 5
9. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 2,572 13,943
10. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 463,770 463,770
Page 5