Acorah Software Products - Accounts Production 19.4.351 false true 29 July 2024 30 July 2023 false 30 July 2024 29 July 2025 29 July 2025 11860599 Mr Robert Lewis Mr David Steadman Mr Lawrence Grove Mr Robert Mulligan iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11860599 2024-07-29 11860599 2025-07-29 11860599 2024-07-30 2025-07-29 11860599 frs-core:CurrentFinancialInstruments 2025-07-29 11860599 frs-core:OtherReservesSubtotal 2025-07-29 11860599 frs-core:ShareCapital 2025-07-29 11860599 frs-core:RetainedEarningsAccumulatedLosses 2025-07-29 11860599 frs-bus:PrivateLimitedCompanyLtd 2024-07-30 2025-07-29 11860599 frs-bus:FilletedAccounts 2024-07-30 2025-07-29 11860599 frs-bus:SmallEntities 2024-07-30 2025-07-29 11860599 frs-bus:AuditExempt-NoAccountantsReport 2024-07-30 2025-07-29 11860599 frs-bus:SmallCompaniesRegimeForAccounts 2024-07-30 2025-07-29 11860599 frs-bus:Director1 2024-07-30 2025-07-29 11860599 frs-bus:Director2 2024-07-30 2025-07-29 11860599 frs-bus:Director3 2024-07-30 2025-07-29 11860599 frs-bus:Director4 2024-07-30 2025-07-29 11860599 frs-countries:EnglandWales 2024-07-30 2025-07-29 11860599 2023-07-29 11860599 2024-07-29 11860599 2023-07-30 2024-07-29 11860599 frs-core:CurrentFinancialInstruments 2024-07-29 11860599 frs-core:OtherReservesSubtotal 2024-07-29 11860599 frs-core:ShareCapital 2024-07-29 11860599 frs-core:RetainedEarningsAccumulatedLosses 2024-07-29
Registered number: 11860599
Farleigh Rengen (Five) Limited
Unaudited Financial Statements
For The Year Ended 29 July 2025
5 Rivers Accountancy Ltd
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 11860599
2025 2024
Notes £ £ £ £
FIXED ASSETS
Investment Properties 4 4,683,041 4,683,041
4,683,041 4,683,041
CURRENT ASSETS
Debtors 5 548,018 568,180
Cash at bank and in hand 81 614
548,099 568,794
Creditors: Amounts Falling Due Within One Year 6 (3,262,757 ) (3,316,061 )
NET CURRENT ASSETS (LIABILITIES) (2,714,658 ) (2,747,267 )
TOTAL ASSETS LESS CURRENT LIABILITIES 1,968,383 1,935,774
PROVISIONS FOR LIABILITIES
Deferred Taxation (458,768 ) (414,075 )
NET ASSETS 1,509,615 1,521,699
CAPITAL AND RESERVES
Called up share capital 7 100 100
Other reserves 41,789 35,549
Profit and Loss Account 1,467,726 1,486,050
SHAREHOLDERS' FUNDS 1,509,615 1,521,699
Page 1
Page 2
For the year ending 29 July 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 David Steadman
Director
24/09/2026
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
Farleigh Rengen (Five) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 11860599 . The registered office is 4 Argyle Street, Bath, England, BA2 4BA.
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. 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.
2.4. 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 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 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 assets reflect 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 and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are 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: NIL (2024: NIL)
- -
4. Investment Property
2025
£
Fair Value
As at 30 July 2024 and 29 July 2025 4,683,041
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Page 4
5. Debtors
2025 2024
£ £
Due within one year
Prepayments and accrued income 5,523 1,109
Amounts owed by other participating interests 542,495 567,071
548,018 568,180
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 4,850 28,101
Bank loans and overdrafts 3,214,003 3,240,463
Other creditors 36,409 41,922
Accruals and deferred income 7,495 5,575
3,262,757 3,316,061
7. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
8. Reserves
Retained earnings include unrealised profits.
9. Related Party Disclosures
At the year end company owed £542,495 (2024: £455,056) by a company holding a participating interest. The loan was repayable on demand and no interest was charged during the year.
The amount due to participating interests due after more than one year of £36,409 (2024: £46,845) consists of 300,000 Redeemable shares of £1 each recorded at a discounted value, With the balancing figure of £10,435 representing a capital contribution of £41,789 (2024 : £35,549) included within "Other reserves" less imputed interest to the date of £25,840 (2024: £25,114).
The redeemable shares are accounted for on an amortised costs basis because they represent debt on which neither interest nor dividends are payable, the imputed interest is capitalised within the cost of the investment propery. The Capital contribution will unwind on the sale of the investment property by means of a transfer of the capital contribution to the profit and loss account.
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