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 09986764 Mr Marc Adler iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09986764 2024-12-31 09986764 2025-12-31 09986764 2025-01-01 2025-12-31 09986764 frs-core:Non-currentFinancialInstruments 2025-12-31 09986764 frs-core:InvestmentPropertyIncludedWithinPPE 2025-12-31 09986764 frs-core:InvestmentPropertyIncludedWithinPPE 2024-12-31 09986764 frs-core:OtherReservesSubtotal 2025-12-31 09986764 frs-core:ShareCapital 2025-12-31 09986764 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 09986764 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 09986764 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 09986764 frs-bus:SmallEntities 2025-01-01 2025-12-31 09986764 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 09986764 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 09986764 frs-bus:Director1 2025-01-01 2025-12-31 09986764 frs-countries:EnglandWales 2025-01-01 2025-12-31 09986764 2023-12-31 09986764 2024-12-31 09986764 2024-01-01 2024-12-31 09986764 frs-core:CurrentFinancialInstruments 2024-12-31 09986764 frs-core:Non-currentFinancialInstruments 2024-12-31 09986764 frs-core:OtherReservesSubtotal 2024-12-31 09986764 frs-core:ShareCapital 2024-12-31 09986764 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: 09986764
Adler Estates Ltd
Unaudited Financial Statements
For The Year Ended 31 December 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 09986764
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 509,696 509,696
509,696 509,696
CURRENT ASSETS
Debtors 5 207,099 184,695
Cash at bank and in hand 18,512 22,824
225,611 207,519
Creditors: Amounts Falling Due Within One Year 6 (299,199 ) (301,125 )
NET CURRENT ASSETS (LIABILITIES) (73,588 ) (93,606 )
TOTAL ASSETS LESS CURRENT LIABILITIES 436,108 416,090
Creditors: Amounts Falling Due After More Than One Year 7 (406,155 ) (402,822 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (4,649 ) (4,649 )
NET ASSETS 25,304 8,619
CAPITAL AND RESERVES
Called up share capital 8 1 1
Other reserves 28,572 28,572
Profit and Loss Account (3,269 ) (19,954 )
SHAREHOLDERS' FUNDS 25,304 8,619
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 Marc Adler
Director
22/09/2026
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
Adler Estates Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 09986764 . The registered office is 23a Lampard Grove, London, N16 6XA.
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:
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)
- -
4. Tangible Assets
Investment Properties
£
Cost
As at 1 January 2025 509,696
As at 31 December 2025 509,696
Net Book Value
As at 31 December 2025 509,696
As at 1 January 2025 509,696
Page 3
Page 4
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors - 1,059
Other debtors 207,099 183,636
207,099 184,695
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors - 108
Other creditors 299,199 301,017
299,199 301,125
7. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 406,155 402,822
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 1 1
Page 4