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 08837532 Mr Aaron Taub Mr Osher Lehrfield iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08837532 2025-01-31 08837532 2026-01-31 08837532 2025-02-01 2026-01-31 08837532 frs-core:CurrentFinancialInstruments 2026-01-31 08837532 frs-core:Non-currentFinancialInstruments 2026-01-31 08837532 frs-core:ShareCapital 2026-01-31 08837532 frs-core:RetainedEarningsAccumulatedLosses 2026-01-31 08837532 frs-bus:PrivateLimitedCompanyLtd 2025-02-01 2026-01-31 08837532 frs-bus:FilletedAccounts 2025-02-01 2026-01-31 08837532 frs-bus:SmallEntities 2025-02-01 2026-01-31 08837532 frs-bus:AuditExempt-NoAccountantsReport 2025-02-01 2026-01-31 08837532 frs-bus:SmallCompaniesRegimeForAccounts 2025-02-01 2026-01-31 08837532 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2026-01-31 08837532 frs-bus:Director1 2025-02-01 2026-01-31 08837532 frs-bus:Director2 2025-02-01 2026-01-31 08837532 frs-countries:EnglandWales 2025-02-01 2026-01-31 08837532 2024-01-31 08837532 2025-01-31 08837532 2024-02-01 2025-01-31 08837532 frs-core:CurrentFinancialInstruments 2025-01-31 08837532 frs-core:Non-currentFinancialInstruments 2025-01-31 08837532 frs-core:ShareCapital 2025-01-31 08837532 frs-core:RetainedEarningsAccumulatedLosses 2025-01-31 08837532 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2025-01-31
Registered number: 08837532
Chartmoor Properties Ltd
Unaudited Financial Statements
For The Year Ended 31 January 2026
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 08837532
2026 2025
Notes £ £ £ £
FIXED ASSETS
Investment Properties 4 2,815,000 2,815,000
2,815,000 2,815,000
CURRENT ASSETS
Cash at bank and in hand 12,106 3,651
12,106 3,651
Creditors: Amounts Falling Due Within One Year 5 (1,651,691 ) (1,823,664 )
NET CURRENT ASSETS (LIABILITIES) (1,639,585 ) (1,820,013 )
TOTAL ASSETS LESS CURRENT LIABILITIES 1,175,415 994,987
Creditors: Amounts Falling Due After More Than One Year 6 (102,750 ) -
PROVISIONS FOR LIABILITIES
Deferred Taxation (82,761 ) (71,301 )
NET ASSETS 989,904 923,686
CAPITAL AND RESERVES
Called up share capital 7 100 100
Fair value reserve 303,017 314,478
Profit and Loss Account 686,787 609,108
SHAREHOLDERS' FUNDS 989,904 923,686
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 Aaron Taub
Director
19/10/2026
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
Chartmoor Properties Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 08837532 . The registered office is 5 North End Road, London, NW11 7RJ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.
2.2. Turnover
Turnover represents net rents receivable on the investment properties.
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: 3 (2025: 2)
3 2
4. Investment Property
2026
£
Fair Value
As at 1 February 2025 and 31 January 2026 2,815,000
Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss. Fair value at 31 January 2026 of £2,815,000 comprises cost of £2,429,221 and a revaluation surplus of £385,779.
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5. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Other creditors 1,628,787 1,802,568
Taxation and social security 22,904 21,096
1,651,691 1,823,664
6. Creditors: Amounts Falling Due After More Than One Year
2026 2025
£ £
Bank loans 102,750 -
The bank loans are secured by legal charges over the company's investment property.
7. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 100 100
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