Acorah Software Products - Accounts Production 19.4.300 false true 31 December 2024 18 December 2023 false 1 January 2025 31 December 2025 31 December 2025 15358886 Mr Shmuel Halpern iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 15358886 2024-12-31 15358886 2025-12-31 15358886 2025-01-01 2025-12-31 15358886 frs-core:CurrentFinancialInstruments 2025-12-31 15358886 frs-core:Non-currentFinancialInstruments 2025-12-31 15358886 frs-core:ShareCapital 2025-12-31 15358886 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 15358886 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 15358886 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 15358886 frs-bus:SmallEntities 2025-01-01 2025-12-31 15358886 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 15358886 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 15358886 frs-bus:Director1 2025-01-01 2025-12-31 15358886 frs-countries:EnglandWales 2025-01-01 2025-12-31 15358886 2023-12-17 15358886 2024-12-31 15358886 2023-12-18 2024-12-31 15358886 frs-core:CurrentFinancialInstruments 2024-12-31 15358886 frs-core:Non-currentFinancialInstruments 2024-12-31 15358886 frs-core:ShareCapital 2024-12-31 15358886 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: 15358886
Gcse Estates Ltd
Unaudited Financial Statements
For The Year Ended 31 December 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—4
Page 1
Balance Sheet
Registered number: 15358886
31 December 2025 31 December 2024
Notes £ £ £ £
FIXED ASSETS
Investment Properties 4 98,311 98,311
98,311 98,311
CURRENT ASSETS
Debtors 5 1 1
Cash at bank and in hand 1,120 1,220
1,121 1,221
Creditors: Amounts Falling Due Within One Year 6 (640 ) (350 )
NET CURRENT ASSETS (LIABILITIES) 481 871
TOTAL ASSETS LESS CURRENT LIABILITIES 98,792 99,182
Creditors: Amounts Falling Due After More Than One Year 7 (122,540 ) (120,540 )
NET LIABILITIES (23,748 ) (21,358 )
CAPITAL AND RESERVES
Called up share capital 8 1 1
Profit and Loss Account (23,749 ) (21,359 )
SHAREHOLDERS' FUNDS (23,748) (21,358)
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 his 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 Shmuel Halpern
Director
18/08/2026
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
Gcse Estates Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 15358886 . The registered office is 47 Bury New Road, Prestwich, M25 9JY.
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2024: NIL)
- -
4. Investment Property
31 December 2025
£
Fair Value
As at 1 January 2025 and 31 December 2025 98,311
5. Debtors
31 December 2025 31 December 2024
£ £
Due within one year
Other debtors 1 1
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Page 4
6. Creditors: Amounts Falling Due Within One Year
31 December 2025 31 December 2024
£ £
Trade creditors - 350
Other creditors 640 -
640 350
7. Creditors: Amounts Falling Due After More Than One Year
31 December 2025 31 December 2024
£ £
Bank loans 107,100 107,100
Other creditors 15,440 13,440
122,540 120,540
8. Share Capital
31 December 2025 31 December 2024
£ £
Called Up Share Capital not Paid 1 1
Amount of Allotted, Called Up Share Capital 1 1
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