Acorah Software Products - Accounts Production 19.4.351 false true 31 December 2024 1 January 2024 false 1 January 2025 31 March 2026 31 March 2026 11117331 Mr David Ellis Mr Harry Ellis Miss Holly Ellis Mr Luke Ellis iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11117331 2024-12-31 11117331 2026-03-31 11117331 2025-01-01 2026-03-31 11117331 frs-core:CurrentFinancialInstruments 2026-03-31 11117331 frs-core:Non-currentFinancialInstruments 2026-03-31 11117331 frs-core:ShareCapital 2026-03-31 11117331 frs-core:RetainedEarningsAccumulatedLosses 2026-03-31 11117331 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2026-03-31 11117331 frs-bus:FilletedAccounts 2025-01-01 2026-03-31 11117331 frs-bus:SmallEntities 2025-01-01 2026-03-31 11117331 frs-bus:AuditExemptWithAccountantsReport 2025-01-01 2026-03-31 11117331 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2026-03-31 11117331 frs-bus:Director1 2025-01-01 2026-03-31 11117331 frs-bus:Director2 2025-01-01 2026-03-31 11117331 frs-bus:Director3 2025-01-01 2026-03-31 11117331 frs-bus:Director4 2025-01-01 2026-03-31 11117331 frs-countries:EnglandWales 2025-01-01 2026-03-31 11117331 2023-12-31 11117331 2024-12-31 11117331 2024-01-01 2024-12-31 11117331 frs-core:CurrentFinancialInstruments 2024-12-31 11117331 frs-core:Non-currentFinancialInstruments 2024-12-31 11117331 frs-core:ShareCapital 2024-12-31 11117331 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: 11117331
B & S PROPERTIES LIMITED
Financial Statements
For the Period 1 January 2025 to 31 March 2026
C K R
Chartered Certified Accountants
CKR House
70 East Hill
Dartford
Kent
DA1 1RZ
Contents
Page
Accountants' Report 1
Balance Sheet 2—3
Notes to the Financial Statements 4—5
Page 1
Accountants' Report
Report to the directors on the preparation of the unaudited statutory accounts of B & S PROPERTIES LIMITED For the Period 1 January 2025 to 31 March 2026
To assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of B & S PROPERTIES LIMITED which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.
As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.
This report is made to the directors of B & S PROPERTIES LIMITED , as a body, in accordance with the terms of our engagement letter dated . Our work has been undertaken solely to prepare for your approval the accounts of B & S PROPERTIES LIMITED and state those matters that we have agreed to state to the directors of B & S PROPERTIES LIMITED , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than B & S PROPERTIES LIMITED and its directors as a body for our work or for this report.
It is your duty to ensure that B & S PROPERTIES LIMITED has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of B & S PROPERTIES LIMITED . You consider that B & S PROPERTIES LIMITED is exempt from the statutory audit requirement for the period.
We have not been instructed to carry out an audit or a review of the accounts of B & S PROPERTIES LIMITED . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.
CKR
29 September 2026
C K R
Chartered Certified Accountants
CKR House
70 East Hill
Dartford
Kent
DA1 1RZ
Page 1
Page 2
Balance Sheet
Registered number: 11117331
31 March 2026 31 December 2024
Notes £ £ £ £
FIXED ASSETS
Investment Properties 4 160,029 160,029
160,029 160,029
CURRENT ASSETS
Debtors 5 - 284
Cash at bank and in hand 13,074 24,927
13,074 25,211
Creditors: Amounts Falling Due Within One Year 6 (77,015 ) (89,823 )
NET CURRENT ASSETS (LIABILITIES) (63,941 ) (64,612 )
TOTAL ASSETS LESS CURRENT LIABILITIES 96,088 95,417
Creditors: Amounts Falling Due After More Than One Year 7 - (2,000 )
NET ASSETS 96,088 93,417
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account 95,988 93,317
SHAREHOLDERS' FUNDS 96,088 93,417
Page 2
Page 3
For the period 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 David Ellis
Director
29 September 2026
The notes on pages 4 to 5 form part of these financial statements.
Page 3
Page 4
Notes to the Financial Statements
1. General Information
B & S PROPERTIES LIMITED is a private company, limited by shares, incorporated in England & Wales, registered number 11117331 . The registered office is CKR House, 70 East Hill, Dartford, Kent, DA1 1RZ.
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. 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 period was: NIL (2024: NIL)
- -
4. Investment Property
31 March 2026
£
Fair Value
As at 1 January 2025 and 31 March 2026 160,029
5. Debtors
31 March 2026 31 December 2024
£ £
Due within one year
Prepayments and accrued income - 284
Page 4
Page 5
6. Creditors: Amounts Falling Due Within One Year
31 March 2026 31 December 2024
£ £
Bank loans and overdrafts 1,000 4,000
Corporation tax 692 65
Accruals and deferred income 3,870 4,500
Directors' loan accounts 71,453 81,258
77,015 89,823
7. Creditors: Amounts Falling Due After More Than One Year
31 March 2026 31 December 2024
£ £
Bank loans - 2,000
8. Share Capital
31 March 2026 31 December 2024
£ £
Allotted, Called up and fully paid 100 100
9. Dividends
Page 5