Acorah Software Products - Accounts Production 19.4.351 false true 31 March 2025 1 April 2024 false 1 April 2025 31 March 2026 31 March 2026 594354 Mr John Keys Mr Alan Martin Mr Roger Keys iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 594354 2025-03-31 594354 2026-03-31 594354 2025-04-01 2026-03-31 594354 frs-core:CurrentFinancialInstruments 2026-03-31 594354 frs-core:InvestmentPropertyIncludedWithinPPE 2026-03-31 594354 frs-core:InvestmentPropertyIncludedWithinPPE 2025-04-01 2026-03-31 594354 frs-core:InvestmentPropertyIncludedWithinPPE 2025-03-31 594354 frs-core:CapitalRedemptionReserve 2025-03-31 594354 frs-core:CapitalRedemptionReserve 2026-03-31 594354 frs-core:ShareCapital 2026-03-31 594354 frs-core:RetainedEarningsAccumulatedLosses 2025-04-01 2026-03-31 594354 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2025-03-31 594354 frs-core:RetainedEarningsAccumulatedLosses 2026-03-31 594354 frs-bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 594354 frs-bus:FilletedAccounts 2025-04-01 2026-03-31 594354 frs-bus:SmallEntities 2025-04-01 2026-03-31 594354 frs-bus:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 594354 frs-bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 594354 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2025-03-31 594354 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2026-03-31 594354 frs-core:ListedExchangeTraded 2026-03-31 594354 frs-core:ListedExchangeTraded 2025-03-31 594354 frs-core:CostValuation frs-core:ListedExchangeTraded 2025-03-31 594354 frs-core:CostValuation frs-core:ListedExchangeTraded 2026-03-31 594354 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2025-03-31 594354 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2026-03-31 594354 frs-bus:Director1 2025-04-01 2026-03-31 594354 frs-bus:Director2 2025-04-01 2026-03-31 594354 frs-bus:Director3 2025-04-01 2026-03-31 594354 frs-countries:EnglandWales 2025-04-01 2026-03-31 594354 2024-03-31 594354 2025-03-31 594354 2024-04-01 2025-03-31 594354 frs-core:CurrentFinancialInstruments 2025-03-31 594354 frs-core:CapitalRedemptionReserve 2025-03-31 594354 frs-core:ShareCapital 2025-03-31 594354 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 594354 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2025-03-31
Registered number: 594354
Fillebrook Hall Estate Company Limited
Unaudited Financial Statements
For The Year Ended 31 March 2026
L C & J A Charge
6 Hawk Close
Waltham Abbey
Essex
EN9 3NE
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 594354
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 2,060,000 1,450,000
Investments 5 3,674 3,674
2,063,674 1,453,674
CURRENT ASSETS
Debtors 6 2,067,261 1,390,936
Cash at bank and in hand 211,897 1,399,609
2,279,158 2,790,545
Creditors: Amounts Falling Due Within One Year 7 (102,992 ) (129,882 )
NET CURRENT ASSETS (LIABILITIES) 2,176,166 2,660,663
TOTAL ASSETS LESS CURRENT LIABILITIES 4,239,840 4,114,337
PROVISIONS FOR LIABILITIES
Deferred Taxation (210,385 ) (211,040 )
NET ASSETS 4,029,455 3,903,297
CAPITAL AND RESERVES
Called up share capital 8 100 100
Capital redemption reserve 665,970 665,970
Fair value reserve 10 695,844 698,698
Profit and Loss Account 2,667,541 2,538,529
SHAREHOLDERS' FUNDS 4,029,455 3,903,297
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 Roger Keys
Director
22/09/2026
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Fillebrook Hall Estate Company Limited is a private company, limited by shares, incorporated in England & Wales, registered number 594354 . The registered office is 27 St Albans Crescent, Woodford Green, Essex, IG8 9EJ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 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.
2.5. 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.
Page 3
Page 4
3. Average Number of Employees
Average number of employees, including directors, during the year was:
2026 2025
Office and administration 3 3
3 3
4. Tangible Assets
Investment Properties
£
Cost
As at 1 April 2025 1,450,000
Additions 610,000
As at 31 March 2026 2,060,000
Net Book Value
As at 31 March 2026 2,060,000
As at 1 April 2025 1,450,000
Valuations of Freehold Investment Properties are made annually by the directors on an open market value basis.No depreciation is provided in respect of these properties.
The historic cost of the properties was £1,218,459 (2025 £605,839) which has been adjusted to open market value by means of the Fair Value Reserve.
5. Investments
Listed
£
Cost or Valuation
As at 1 April 2025 3,674
As at 31 March 2026 3,674
Provision
As at 1 April 2025 -
As at 31 March 2026 -
Net Book Value
As at 31 March 2026 3,674
As at 1 April 2025 3,674
The market value of the listed investments at 31 03 26 was £ 51,495 ( 2025 £41,035 )
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Page 5
6. Debtors
2026 2025
£ £
Due within one year
Prepayments and accrued income - 2,500
Other debtors 2,067,261 1,388,436
2,067,261 1,390,936
7. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Corporation tax 58,650 63,586
Other creditors 41,822 63,896
Accruals and deferred income 2,520 2,400
102,992 129,882
8. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 100 100
9. Dividends
2026 2025
£ £
On equity shares:
Interim dividend paid 50,000 49,000
During the year the company paid dividends of £25,000 to Mr J R Keys and £ 8,167 to Mr A Martin
10. Reserves
Capital Redemption Fair value reserve Profit and Loss Account
£ £ £
As at 1 April 2025 665,970 698,698 2,538,529
Profit for the year and total comprehensive income - - 179,012
Dividends paid - - (50,000)
Movements in fair value reserve - (2,854) -
As at 31 March 2026 665,970 695,844 2,667,541
11. Related Party Transactions
St Albans Realty LtdAssociated company

St Albans Realty Ltd

Associated company

Included within debtors is an inter company loan of £ 2,044,125
Page 5