Acorah Software Products - Accounts Production 19.4.300 false true true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 01029560 Mrs D Black Mr S Bury Mrs E Clark Mr D Clayton Mrs L Craggs Mr H Davies Mr J R Davies Mr D Foulds Mr S Franks Mr J Gornall Ms L Harris Mrs S Howarth Mr R A Kelly Mrs K Knowles Mr D S Lawton Mr J Leyton Mr G P Moat Mr J P O'Leary Mrs S Watts Homestead Consultancy Services Limited iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 01029560 2024-12-31 01029560 2025-12-31 01029560 2025-01-01 2025-12-31 01029560 frs-core:CurrentFinancialInstruments 2025-12-31 01029560 frs-core:ShareCapital 2025-12-31 01029560 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 01029560 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 01029560 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 01029560 frs-bus:SmallEntities 2025-01-01 2025-12-31 01029560 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 01029560 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 01029560 frs-bus:Director1 2025-01-01 2025-12-31 01029560 frs-bus:Director2 2025-01-01 2025-12-31 01029560 frs-bus:Director3 2025-01-01 2025-12-31 01029560 frs-bus:Director4 2025-01-01 2025-12-31 01029560 frs-bus:Director5 2025-01-01 2025-12-31 01029560 frs-bus:Director6 2025-01-01 2025-12-31 01029560 frs-bus:Director7 2025-01-01 2025-12-31 01029560 frs-bus:Director8 2025-01-01 2025-12-31 01029560 frs-bus:Director9 2025-01-01 2025-12-31 01029560 frs-bus:Director10 2025-01-01 2025-12-31 01029560 frs-bus:Director11 2025-01-01 2025-12-31 01029560 frs-bus:Director12 2025-01-01 2025-12-31 01029560 frs-bus:Director13 2025-01-01 2025-12-31 01029560 frs-bus:Director14 2025-01-01 2025-12-31 01029560 frs-bus:Director15 2025-01-01 2025-12-31 01029560 frs-bus:Director16 2025-01-01 2025-12-31 01029560 frs-bus:Director17 2025-01-01 2025-12-31 01029560 frs-bus:Director18 2025-01-01 2025-12-31 01029560 frs-bus:Director19 2025-01-01 2025-12-31 01029560 frs-bus:CompanySecretary1 2025-01-01 2025-12-31 01029560 frs-countries:EnglandWales 2025-01-01 2025-12-31 01029560 2023-12-31 01029560 2024-12-31 01029560 2024-01-01 2024-12-31 01029560 frs-core:CurrentFinancialInstruments 2024-12-31 01029560 frs-core:ShareCapital 2024-12-31 01029560 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: 01029560
Beach Road (St.Annes) Management Company Limited
Unaudited Financial Statements
For The Year Ended 31 December 2025
Whittles LLP
1 Richmond Road
Lytham St Annes
Lancashire
FY8 1PE
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 01029560
2025 2024
Notes £ £ £ £
FIXED ASSETS
Investment Properties 4 225,000 225,000
225,000 225,000
CURRENT ASSETS
Debtors 5 20 20
Cash at bank and in hand 18,437 11,478
18,457 11,498
Creditors: Amounts Falling Due Within One Year 6 (1,470 ) (1,406 )
NET CURRENT ASSETS (LIABILITIES) 16,987 10,092
TOTAL ASSETS LESS CURRENT LIABILITIES 241,987 235,092
PROVISIONS FOR LIABILITIES
Deferred Taxation (56,250 ) (56,250 )
NET ASSETS 185,737 178,842
CAPITAL AND RESERVES
Called up share capital 7 30 30
Profit and Loss Account 185,707 178,812
SHAREHOLDERS' FUNDS 185,737 178,842
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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
Mr J P O'Leary
Director
15/09/2026
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
Beach Road (St.Annes) Management Company Limited is a private company, limited by shares, incorporated in England & Wales, registered number 01029560 . The registered office is 29 St Annes Road West, Lytham St. Annes, Lancashire, FY8 1SB.
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. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
2.3. Investment Properties
Investment property is included at fair value. Gains are recognised in the profit and loss account. Deferred taxation is
provided on these gains at the rate expected to apply when the property is sold.
2.4. 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 year 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 asset reflects 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 or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
2.5. Turnover and income
Contributions paid by flat owners to cover maintenance, ground rents and block insurance are accounted for in a separate set of accounts. Any other income such as rents or other miscellaneous items are treated as other operating income in these accounts.
2.6. Expenses
Expenses directly relating to the contributions described above are accounted for in the same separate set of accounts. Any other expenses not directly relating to these contributions (e.g. secretarial expenses, accountancy etc) are included in these accounts.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2024: NIL)
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4. Investment Property
2025
£
Fair Value
As at 1 January 2025 and 31 December 2025 225,000
Originally one of the flats within Royal Beach Court (Flat 31) was occupied by an on-site janitor. However, when it was deemed unnecessary to have a janitor permanently on site, Flat 31 became vacant. At that time however, it was unclear who the owner of Flat 31 was.
In 2008 the company successfully established that it was the beneficial owner of Flat 31.
During 2024 the directors obtained a professional valuation of Flat 31 which returned a value of £225,000. The directors estimate that the fair value of the flat was still £225,000 at 31st December 2025.
5. Debtors
2025 2024
£ £
Due within one year
Prepayments and accrued income 20 20
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Other creditors 600 566
Accruals and deferred income 870 840
1,470 1,406
7. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 30 30
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