Acorah Software Products - Accounts Production 19.4.351 false true 31 January 2025 1 February 2024 false 1 February 2025 31 January 2026 31 January 2026 11514368 Mr A Lindley Mrs J Lindley Mrs L Lindley iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11514368 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2026-01-31 11514368 2025-01-31 11514368 2026-01-31 11514368 2025-02-01 2026-01-31 11514368 frs-core:CurrentFinancialInstruments 2026-01-31 11514368 frs-core:Non-currentFinancialInstruments 2026-01-31 11514368 frs-core:FurnitureFittings 2026-01-31 11514368 frs-core:FurnitureFittings 2025-02-01 2026-01-31 11514368 frs-core:FurnitureFittings 2025-01-31 11514368 frs-core:ShareCapital 2026-01-31 11514368 frs-core:RetainedEarningsAccumulatedLosses 2025-02-01 2026-01-31 11514368 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2025-01-31 11514368 frs-core:RetainedEarningsAccumulatedLosses 2026-01-31 11514368 frs-bus:PrivateLimitedCompanyLtd 2025-02-01 2026-01-31 11514368 frs-bus:FilletedAccounts 2025-02-01 2026-01-31 11514368 frs-bus:SmallEntities 2025-02-01 2026-01-31 11514368 frs-bus:AuditExempt-NoAccountantsReport 2025-02-01 2026-01-31 11514368 frs-bus:SmallCompaniesRegimeForAccounts 2025-02-01 2026-01-31 11514368 frs-bus:Director1 2025-02-01 2026-01-31 11514368 frs-bus:Director2 2025-02-01 2026-01-31 11514368 frs-bus:Director3 2025-02-01 2026-01-31 11514368 frs-countries:EnglandWales 2025-02-01 2026-01-31 11514368 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2025-01-31 11514368 2024-01-31 11514368 2025-01-31 11514368 2024-02-01 2025-01-31 11514368 frs-core:CurrentFinancialInstruments 2025-01-31 11514368 frs-core:Non-currentFinancialInstruments 2025-01-31 11514368 frs-core:ShareCapital 2025-01-31 11514368 frs-core:RetainedEarningsAccumulatedLosses 2025-01-31
Registered number: 11514368
Lindley Retreats Ltd
Unaudited Financial Statements
For The Year Ended 31 January 2026
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 11514368
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 5,241 6,551
Investment Properties 5 1,150,000 1,150,000
1,155,241 1,156,551
CURRENT ASSETS
Debtors 6 792 792
Cash at bank and in hand 32,615 35,861
33,407 36,653
Creditors: Amounts Falling Due Within One Year 7 (71,266 ) (75,400 )
NET CURRENT ASSETS (LIABILITIES) (37,859 ) (38,747 )
TOTAL ASSETS LESS CURRENT LIABILITIES 1,117,382 1,117,804
Creditors: Amounts Falling Due After More Than One Year 8 (219,835 ) (229,041 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (38,463 ) (38,712 )
NET ASSETS 859,084 850,051
CAPITAL AND RESERVES
Called up share capital 10 600,000 600,000
Profit and Loss Account 259,084 250,051
SHAREHOLDERS' FUNDS 859,084 850,051
Page 1
Page 2
For the year ending 31 January 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 A Lindley
Director
02/10/2026
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
Lindley Retreats Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11514368 . The registered office is The Chapel, 23-27 Jacob's Wells Road, Bristol, BS8 1DS.
The presentation currency of the financial statements is the Pound Sterling (£).
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. 
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:
Fixtures & Fittings 20% on reducing balance
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. Financial Instruments
The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors.
Short term debtors are measured at transaction price less any impairment.
Short term creditors are measured at transaction price.
Cash is represented by deposits with financial institutions repayable without penalty on notice of not more than 24 hours.
Other financial liabilities, including borrowings are initially measuired at fair value and subsequently measured at amortised cost using the effective interest rate method, with interest expense recognised on an effective yiled basis.
2.6. 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.
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Page 4
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2025: NIL)
- -
4. Tangible Assets
Fixtures & Fittings
£
Cost
As at 1 February 2025 24,665
As at 31 January 2026 24,665
Depreciation
As at 1 February 2025 18,114
Provided during the period 1,310
As at 31 January 2026 19,424
Net Book Value
As at 31 January 2026 5,241
As at 1 February 2025 6,551
5. Investment Property
2026
£
Fair Value
As at 1 February 2025 and 31 January 2026 1,150,000
The investment property was revalued by the directors on the basis of open market value in existing use at 31st January 2026.
The historical cost of the investment property is £952,805 (2025 : £952,805).
6. Debtors
2026 2025
£ £
Due within one year
Other debtors 792 792
7. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Trade creditors 575 4,699
Bank loans and overdrafts 9,710 9,379
Corporation tax 2,368 2,865
Accruals and deferred income 8,537 8,693
Directors' loan accounts 50,076 49,764
71,266 75,400
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8. Creditors: Amounts Falling Due After More Than One Year
2026 2025
£ £
Bank loans 219,835 229,041
Of the creditors falling due after more than one year the following amounts are due after more than five years.
2026 2025
£ £
Bank loans 177,451 188,100
9. Secured Creditors
The company has a mortgage which is secured by a fixed charge over the investment property and by a debenture over the company's assets.
2026 2025
£ £
Bank loans and overdrafts 229,545 238,420
10. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 600,000 600,000
11. Reserves
Profit and Loss Account
£
As at 1 February 2025 250,051
Profit for the year and total comprehensive income 9,033
As at 31 January 2026 259,084
Retained earnings include both realised and unrealised profits.
12. Related Party Transactions
At the balance sheet date, the company owed £50,076 (2025 : £49,764) to the directors.  The loans do not bear interest and are repayable on demand.
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