Acorah Software Products - Accounts Production 19.3.600 false true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 10611665 Ms Jayne King iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10611665 2024-12-31 10611665 2025-12-31 10611665 2025-01-01 2025-12-31 10611665 frs-core:CurrentFinancialInstruments 2025-12-31 10611665 frs-core:Non-currentFinancialInstruments 2025-12-31 10611665 frs-core:FurnitureFittings 2025-12-31 10611665 frs-core:FurnitureFittings 2025-01-01 2025-12-31 10611665 frs-core:FurnitureFittings 2024-12-31 10611665 frs-core:ShareCapital 2025-12-31 10611665 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 10611665 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 10611665 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 10611665 frs-bus:SmallEntities 2025-01-01 2025-12-31 10611665 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 10611665 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 10611665 frs-bus:Director1 2025-01-01 2025-12-31 10611665 frs-countries:EnglandWales 2025-01-01 2025-12-31 10611665 2023-12-31 10611665 2024-12-31 10611665 2024-01-01 2024-12-31 10611665 frs-core:CurrentFinancialInstruments 2024-12-31 10611665 frs-core:Non-currentFinancialInstruments 2024-12-31 10611665 frs-core:ShareCapital 2024-12-31 10611665 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: 10611665
Calenick Residential Limited
Unaudited Financial Statements
For The Year Ended 31 December 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 10611665
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 11,184 4,404
Investment Properties 5 820,000 714,000
831,184 718,404
CURRENT ASSETS
Debtors 6 41,146 5,187
Cash at bank and in hand 12,605 10,417
53,751 15,604
Creditors: Amounts Falling Due Within One Year 7 (635,143 ) (521,793 )
NET CURRENT ASSETS (LIABILITIES) (581,392 ) (506,189 )
TOTAL ASSETS LESS CURRENT LIABILITIES 249,792 212,215
Creditors: Amounts Falling Due After More Than One Year 8 (276,390 ) (112,155 )
PROVISIONS FOR LIABILITIES
Deferred Taxation - (23,173 )
NET (LIABILITIES)/ASSETS (26,598 ) 76,887
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account (26,698 ) 76,787
SHAREHOLDERS' FUNDS (26,598) 76,887
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 member has 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 Profit and Loss Account.
On behalf of the board
Ms Jayne King
Director
09/09/2026
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
Calenick Residential Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10611665 . The registered office is 61 Bridge Street, Kington, HR5 3DJ.
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 20% Straight Line
2.4. Investment Properties
All investment properties are carried at fair market value. Gains are recognised in the income statement. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.
3. Average Number of Employees
Average number of employees, including paid directors, during the year was as follows: NIL (2024: NIL)
- -
4. Tangible Assets
Fixtures & Fittings
£
Cost or Valuation
As at 1 January 2025 45,920
Additions 9,881
As at 31 December 2025 55,801
Depreciation
As at 1 January 2025 41,516
Provided during the period 3,101
As at 31 December 2025 44,617
...CONTINUED
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Page 4
Net Book Value
As at 31 December 2025 11,184
As at 1 January 2025 4,404
5. Investment Property
2025
£
Fair Value
As at 1 January 2025 714,000
Additions 276,548
Fair value adjustments (170,548 )
As at 31 December 2025 820,000
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 4,650 4,650
Prepayments and accrued income 1,967 537
Deferred tax current asset 34,529 -
41,146 5,187
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 2,372 1,893
Corporation tax 605 1,479
Accruals and deferred income 5,284 1,318
Director's loan account - 221
Amounts owed to group undertakings 626,882 516,882
635,143 521,793
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Other creditors 276,390 112,155
9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
10. Related Party Transactions
The company has taken advantage of the exemption permitted by Section 33 of FRS 102 'Related party disclosures' not to provide disclosures of transactions entered into with other wholly owned member of the group.
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