Acorah Software Products - Accounts Production 19.3.600 false true 31 March 2025 1 April 2024 false 1 April 2025 31 March 2026 31 March 2026 02060648 Mr James Digges Miss Sally Anne Digges Mr James Digges Mrs Sarah Digges Mr James Digges iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 02060648 2025-03-31 02060648 2026-03-31 02060648 2025-04-01 2026-03-31 02060648 frs-core:CurrentFinancialInstruments 2026-03-31 02060648 frs-core:Non-currentFinancialInstruments 2026-03-31 02060648 frs-core:ComputerEquipment 2026-03-31 02060648 frs-core:ComputerEquipment 2025-04-01 2026-03-31 02060648 frs-core:ComputerEquipment 2025-03-31 02060648 frs-core:FurnitureFittings 2026-03-31 02060648 frs-core:FurnitureFittings 2025-04-01 2026-03-31 02060648 frs-core:FurnitureFittings 2025-03-31 02060648 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-04-01 2026-03-31 02060648 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-04-01 2026-03-31 02060648 frs-core:MotorVehicles 2026-03-31 02060648 frs-core:MotorVehicles 2025-04-01 2026-03-31 02060648 frs-core:MotorVehicles 2025-03-31 02060648 frs-core:PlantMachinery 2026-03-31 02060648 frs-core:PlantMachinery 2025-04-01 2026-03-31 02060648 frs-core:PlantMachinery 2025-03-31 02060648 frs-core:RevaluationReserve 2025-03-31 02060648 frs-core:RevaluationReserve 2026-03-31 02060648 frs-core:ShareCapital 2026-03-31 02060648 frs-core:RetainedEarningsAccumulatedLosses 2025-04-01 2026-03-31 02060648 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2025-03-31 02060648 frs-core:RetainedEarningsAccumulatedLosses 2026-03-31 02060648 frs-bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 02060648 frs-bus:FilletedAccounts 2025-04-01 2026-03-31 02060648 frs-bus:SmallEntities 2025-04-01 2026-03-31 02060648 frs-bus:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 02060648 frs-bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 02060648 frs-core:UnlistedNon-exchangeTraded 2026-03-31 02060648 frs-core:UnlistedNon-exchangeTraded 2025-03-31 02060648 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2025-03-31 02060648 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2026-03-31 02060648 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2025-03-31 02060648 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2026-03-31 02060648 frs-bus:Director1 2025-04-01 2026-03-31 02060648 frs-bus:Director2 2025-04-01 2026-03-31 02060648 frs-bus:Director3 2025-04-01 2026-03-31 02060648 frs-bus:Director4 2025-04-01 2026-03-31 02060648 frs-bus:CompanySecretary1 2025-04-01 2026-03-31 02060648 frs-countries:EnglandWales 2025-04-01 2026-03-31 02060648 2024-03-31 02060648 2025-03-31 02060648 2024-04-01 2025-03-31 02060648 frs-core:CurrentFinancialInstruments 2025-03-31 02060648 frs-core:Non-currentFinancialInstruments 2025-03-31 02060648 frs-core:RevaluationReserve 2025-03-31 02060648 frs-core:ShareCapital 2025-03-31 02060648 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31
Registered number: 02060648
Blackstone Estates Limited
Unaudited Financial Statements
For The Year Ended 31 March 2026
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 02060648
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 18,759 19,010
Investment Properties 5 1,402,529 1,099,918
Investments 6 51 51
1,421,339 1,118,979
CURRENT ASSETS
Stocks 7 2,823,472 2,336,769
Debtors 8 518,451 489,725
Cash at bank and in hand 609,934 625,487
3,951,857 3,451,981
Creditors: Amounts Falling Due Within One Year 9 (396,539 ) (386,329 )
NET CURRENT ASSETS (LIABILITIES) 3,555,318 3,065,652
TOTAL ASSETS LESS CURRENT LIABILITIES 4,976,657 4,184,631
Creditors: Amounts Falling Due After More Than One Year 10 (796,994 ) -
PROVISIONS FOR LIABILITIES
Deferred Taxation (4,479 ) (5,956 )
NET ASSETS 4,175,184 4,178,675
CAPITAL AND RESERVES
Called up share capital 11 200 200
Revaluation reserve 12 4,814 4,814
Profit and Loss Account 4,170,170 4,173,661
SHAREHOLDERS' FUNDS 4,175,184 4,178,675
Page 1
Page 2
For the year ending 31 March 2026 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 James Digges
Director
02/09/2026
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Blackstone Estates Limited is a private company, limited by shares, incorporated in England & Wales, registered number 02060648 . The registered office is The Old Barn, Off Wood Street, Swanley Village, Kent, BR8 7PA.
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.
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%
Leasehold 0%
Plant & Machinery 15% on reducing basis
Motor Vehicles 15% on reducing basis
Fixtures & Fittings 15% on reducing basis
Computer Equipment 15% on reducing basis
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.
2.5. 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.
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2.6. 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 in respect of all timing differences that have originated but not reversed at the balance
sheet date.
Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from
those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that
have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the
timing difference.
Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they
will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2025: 3)
2 3
4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 April 2025 2,104 25,200 422 5,987 33,713
Additions - - - 3,060 3,060
As at 31 March 2026 2,104 25,200 422 9,047 36,773
Depreciation
As at 1 April 2025 1,845 9,724 63 3,071 14,703
Provided during the period 39 2,321 54 897 3,311
As at 31 March 2026 1,884 12,045 117 3,968 18,014
Net Book Value
As at 31 March 2026 220 13,155 305 5,079 18,759
As at 1 April 2025 259 15,476 359 2,916 19,010
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5. Investment Property
2026
£
Fair Value
As at 1 April 2025 1,099,918
Additions 302,611
As at 31 March 2026 1,402,529
6. Investments
Unlisted
£
Cost or Valuation
As at 1 April 2025 51
As at 31 March 2026 51
Provision
As at 1 April 2025 -
As at 31 March 2026 -
Net Book Value
As at 31 March 2026 51
As at 1 April 2025 51
7. Stocks
2026 2025
£ £
Work in progress 2,823,472 2,336,769
8. Debtors
2026 2025
£ £
Due within one year
Prepayments and accrued income 8,926 12,749
VAT 30,143 6,894
Amounts owed by other participating interests 479,382 470,082
518,451 489,725
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9. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Trade creditors - 1
Corporation tax 13,765 27,446
Other taxes and social security 4,822 1,805
Other creditors 5,398 1,341
Accruals and deferred income 567 1,504
Directors' loan accounts 371,987 354,232
396,539 386,329
10. Creditors: Amounts Falling Due After More Than One Year
2026 2025
£ £
Bank loans 796,994 -
11. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 200 200
12. Reserves
Revaluation reserve Profit and Loss Account
£ £
As at 1 April 2025 4,814 4,173,661
Loss for the year and total comprehensive income - (3,491 )
As at 31 March 2026 4,814 4,170,170
13. Related Party Transactions
Included in the Other Debtors is an amount of £470,082 (2024 - £398,733) owed from Yellowstone 2023 Limited, a company under the control of the director Mr J Digges. No repayment terms have been set and no interest is to be charged. 
Incuded in the Other Creditors is an amount of £354,232 (2024 - £473,933) owed to the director Mr J Digges, no interest is to be charged.
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