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 15346141 Nicola Bollen Edward Bollen Mark Bollen iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 15346141 2024-12-31 15346141 2025-12-31 15346141 2025-01-01 2025-12-31 15346141 frs-core:CurrentFinancialInstruments 2025-12-31 15346141 frs-core:Non-currentFinancialInstruments 2025-12-31 15346141 frs-core:InvestmentPropertyIncludedWithinPPE 2025-12-31 15346141 frs-core:InvestmentPropertyIncludedWithinPPE 2025-01-01 2025-12-31 15346141 frs-core:InvestmentPropertyIncludedWithinPPE 2024-12-31 15346141 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-12-31 15346141 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-01-01 2025-12-31 15346141 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-12-31 15346141 frs-core:ShareCapital 2025-12-31 15346141 frs-core:RetainedEarningsAccumulatedLosses 2025-01-01 2025-12-31 15346141 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2024-12-31 15346141 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 15346141 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 15346141 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 15346141 frs-bus:SmallEntities 2025-01-01 2025-12-31 15346141 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 15346141 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 15346141 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2025-01-01 2025-12-31 15346141 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2024-12-31 15346141 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2025-12-31 15346141 frs-bus:Director1 2025-01-01 2025-12-31 15346141 frs-bus:Director2 2025-01-01 2025-12-31 15346141 frs-bus:Director3 2025-01-01 2025-12-31 15346141 frs-countries:EnglandWales 2025-01-01 2025-12-31 15346141 2023-12-31 15346141 2024-12-31 15346141 2024-01-01 2024-12-31 15346141 frs-core:CurrentFinancialInstruments 2024-12-31 15346141 frs-core:Non-currentFinancialInstruments 2024-12-31 15346141 frs-core:ShareCapital 2024-12-31 15346141 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 15346141 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2024-12-31
Registered number: 15346141
Bollen, Bollen & Bollen Limited
Unaudited Financial Statements
For The Year Ended 31 December 2025
Hilary Adams Ltd
158 High Street
Herne Bay
Kent
CT6 5NP
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 15346141
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 431,660 341,660
431,660 341,660
CURRENT ASSETS
Debtors 5 10,999 100
Cash at bank and in hand 12,601 19,622
23,600 19,722
Creditors: Amounts Falling Due Within One Year 6 (367,244 ) (292,630 )
NET CURRENT ASSETS (LIABILITIES) (343,644 ) (272,908 )
TOTAL ASSETS LESS CURRENT LIABILITIES 88,016 68,752
Creditors: Amounts Falling Due After More Than One Year 7 - (70,000 )
NET ASSETS/(LIABILITIES) 88,016 (1,248 )
CAPITAL AND RESERVES
Called up share capital 8 3 3
Fair value reserve 9 90,000 -
Profit and Loss Account (1,987 ) (1,251 )
SHAREHOLDERS' FUNDS 88,016 (1,248)
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
Nicola Bollen
Director
Edward Bollen
Director
Mark Bollen
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
Bollen, Bollen & Bollen Limited is a private company, limited by shares, incorporated in England & Wales, registered number 15346141 . The registered office is Unit 1c Joseph Industrial Estate Millstrood Road, Whitstable, CT5 3PS.
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:
Freehold 0% on cost
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)
- -
Page 3
Page 4
4. Tangible Assets
Land & Property
Freehold Investment Properties Total
£ £ £
Cost or Valuation
As at 1 January 2025 341,660 - 341,660
Revaluation - 90,000 90,000
Transfers (341,660 ) 341,660 -
As at 31 December 2025 - 431,660 431,660
Net Book Value
As at 31 December 2025 - 431,660 431,660
As at 1 January 2025 341,660 - 341,660
If investment property had not been revalued, it would have been included at historical cost of £341,660.
The investment property was valued on an open market basis on 31 December 2025 by Nicola Bollen, a director.
5. Debtors
2025 2024
£ £
Due within one year
Other debtors 10,999 100
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 90 1,648
Other creditors 367,154 290,982
367,244 292,630
7. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Other loans - 70,000
Page 4
Page 5
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 3 3
9. Reserves
Fair value reserve Profit and Loss Account
£ £
As at 1 January 2025 - (1,251 )
Profit for the year and total comprehensive income - 89,264
Transfer to/from Fair value reserve - (90,000)
Transfer to/from Profit & Loss Account 90,000 -
As at 31 December 2025 90,000 (1,987 )
Page 5