Acorah Software Products - Accounts Production 19.4.351 false true true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 08087482 Mr Michael Ingall Mr Frederick Graham-Watson Mr Suresh Gorasia Allied London Properties Limited true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08087482 2024-12-31 08087482 2025-12-31 08087482 2025-01-01 2025-12-31 08087482 frs-core:ShareCapital 2025-12-31 08087482 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 08087482 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 08087482 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 08087482 frs-bus:SmallEntities 2025-01-01 2025-12-31 08087482 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 08087482 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 08087482 1 2025-01-01 2025-12-31 08087482 frs-bus:Director1 2025-01-01 2025-12-31 08087482 frs-bus:Director2 2025-01-01 2025-12-31 08087482 frs-bus:Director3 2025-01-01 2025-12-31 08087482 frs-countries:EnglandWales 2025-01-01 2025-12-31 08087482 2023-12-31 08087482 2024-12-31 08087482 2024-01-01 2024-12-31 08087482 frs-core:CurrentFinancialInstruments 2024-12-31 08087482 frs-core:ShareCapital 2024-12-31 08087482 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: 08087482
Oast House Spinningfields Limited
Unaudited Financial Statements
For The Year Ended 31 December 2025
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—4
Page 1
Statement of Financial Position
Registered number: 08087482
2025 2024
Notes £ £ £ £
FIXED ASSETS
Investment Properties 4 401,549 -
401,549 -
CURRENT ASSETS
Debtors 5 583,043 549,109
583,043 549,109
Creditors: Amounts Falling Due Within One Year 6 (146,644 ) (112,939 )
NET CURRENT ASSETS (LIABILITIES) 436,399 436,170
TOTAL ASSETS LESS CURRENT LIABILITIES 837,948 436,170
PROVISIONS FOR LIABILITIES
Deferred Taxation (100,387 ) -
NET ASSETS 737,561 436,170
CAPITAL AND RESERVES
Called up share capital 7 100 100
Income Statement 737,461 436,070
SHAREHOLDERS' FUNDS 737,561 436,170
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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 Income Statement.
On behalf of the board
Mr Suresh Gorasia
Director
16 September 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
Oast House Spinningfields Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08087482 . The registered office is C/O Allied London, Suite 1, Bonded Warehouse, 18 Lower Byrom Street, Manchester, Greater Manchester, M3 4AP.
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 assessed the financial performance and note that as at 31 December 2025 the company had net assets of £737,561 (2024: £436,170) and made a profit after taxation for the financial year of £301,391 (2024: £240,733).
Management has undertaken a thorough group going concern review which has included forecasts from 12 months from signing date of the financial statements to ensure the company will continue to be able to meet its liabilities for the next year from the signing date of the accounts. The forecasts included some sensitivity on the income obtained.
The board considers that the company will be able to continue to trade as a going concern and meet its liabilities as they fall due.
2.3. Significant judgements and estimations
In preparing these financial statements, the directors consider that there are no significant judgements in applying the accounting policies. Nor are there any key sources of uncertainty.
2.4. Turnover
Turnover comprises the invoiced value of goods and services supplied by the Company, net of Value Added Tax and trade discounts and is predominantly rental income.
2.5. 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 income statement.
2.6. Financial Instruments
Financial assets
Financial assets, other than investments and derivatives, are initially measured at transaction price (including transaction costs) and subsequently held at cost, less any impairment.
Financial liabilities and equity
Financial liabilities and equity are classified according to the substance of the financial instrument's contractual obligations, rather than the financial instrument's legal form. Financial liabilities, excluding convertible debt and derivatives, are initially measured at transaction price (including transaction costs) and subsequently held at amortised cost.
2.7. Taxation
Deferred Taxation
Deferred balances are recognised in respect of all timing differences that have originated but not reversed by the statement of financial position date, except:
• The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; 
• Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met; and 
• Where timing differences relate to interests in subsidiaries, associates, branches and joint ventures and the group can control their reversal and such reversal is not considered probable in the foreseeable future.
Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax.
Deferred income tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.
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3. Average Number of Employees
Average number of employees, including directors, during the year was: 4 (2024: 4)
4 4
4. Investment Property
2025
£
Fair Value
As at 1 January 2025 -
Revaluations 401,549
As at 31 December 2025 401,549
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors - 9,000
Amounts owed by group undertakings 583,043 540,109
583,043 549,109
The amounts due from group undertakings are repayable on demand and not interest bearing.
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Other creditors 146,644 112,939
7. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
8. Financial Instruments
The company considers that the fair value of cash and cash equivalents, loans, trade and other receivables, and trade and other payables are not materially different to their carrying value. There are no financial instruments recorded at fair value through profit and loss.
9. Related Party Transactions
The company has taken advantage of the exemption allowed by Financial Reporting Standard 102, "Related party disclosures" Section 33.1A not to disclose details of related party transactions with entities that are included in the consolidated financial statements of Capital Holdco Limited and are 100% owned. There are no other related party transactions other than as disclosed.
10. Ultimate Controlling Party
The company's immediate parent is Allied London Properties Limited . The directors consider the ultimate parent company to be Capital Holdco Limited, a company registered in the British Virgin Islands.
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