Acorah Software Products - Accounts Production 19.4.351 false true true 31 October 2024 1 November 2023 false 1 November 2024 31 October 2025 31 October 2025 13723437 Mr Simon Small iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13723437 2024-10-31 13723437 2025-10-31 13723437 2024-11-01 2025-10-31 13723437 frs-core:CurrentFinancialInstruments 2025-10-31 13723437 frs-core:Non-currentFinancialInstruments 2025-10-31 13723437 frs-core:InvestmentPropertyIncludedWithinPPE 2025-10-31 13723437 frs-core:InvestmentPropertyIncludedWithinPPE 2024-11-01 2025-10-31 13723437 frs-core:InvestmentPropertyIncludedWithinPPE 2024-10-31 13723437 frs-core:ShareCapital 2025-10-31 13723437 frs-core:RetainedEarningsAccumulatedLosses 2024-11-01 2025-10-31 13723437 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2024-10-31 13723437 frs-core:RetainedEarningsAccumulatedLosses 2025-10-31 13723437 frs-bus:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 13723437 frs-bus:FilletedAccounts 2024-11-01 2025-10-31 13723437 frs-bus:SmallEntities 2024-11-01 2025-10-31 13723437 frs-bus:AuditExempt-NoAccountantsReport 2024-11-01 2025-10-31 13723437 frs-bus:SmallCompaniesRegimeForAccounts 2024-11-01 2025-10-31 13723437 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2024-11-01 2025-10-31 13723437 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2024-10-31 13723437 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2025-10-31 13723437 frs-core:CostValuation 2024-10-31 13723437 frs-core:CostValuation 2025-10-31 13723437 frs-core:ProvisionsForImpairmentInvestments 2024-10-31 13723437 frs-core:ProvisionsForImpairmentInvestments 2025-10-31 13723437 frs-bus:Director1 2024-11-01 2025-10-31 13723437 frs-countries:EnglandWales 2024-11-01 2025-10-31 13723437 2023-10-31 13723437 2024-10-31 13723437 2023-11-01 2024-10-31 13723437 frs-core:CurrentFinancialInstruments 2024-10-31 13723437 frs-core:Non-currentFinancialInstruments 2024-10-31 13723437 frs-core:ShareCapital 2024-10-31 13723437 frs-core:RetainedEarningsAccumulatedLosses 2024-10-31 13723437 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2024-10-31
Registered number: 13723437
Fathom Property Limited
Unaudited Financial Statements
For The Year Ended 31 October 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 13723437
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 990,000 675,000
Investments 5 1 1
990,001 675,001
CURRENT ASSETS
Debtors 6 407 452
Cash at bank and in hand 6,081 3,165
6,488 3,617
Creditors: Amounts Falling Due Within One Year 7 (761,291 ) (489,700 )
NET CURRENT ASSETS (LIABILITIES) (754,803 ) (486,083 )
TOTAL ASSETS LESS CURRENT LIABILITIES 235,198 188,918
Creditors: Amounts Falling Due After More Than One Year 8 (262,750 ) (244,800 )
NET LIABILITIES (27,552 ) (55,882 )
CAPITAL AND RESERVES
Called up share capital 10 100 100
Fair value reserve 11 125,941 49,026
Profit and Loss Account (153,593 ) (105,008 )
SHAREHOLDERS' FUNDS (27,552) (55,882)
Page 1
Page 2
For the year ending 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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 Simon Small
Director
21 October 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
Fathom Property Limited is a private company, limited by shares, incorporated in England & Wales, registered number 13723437 . The registered office is 3 Vista Place, Ingworth Road, Poole, Dorset, BH12 1JY.
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.

These financial statements are presented in pound sterling which is the functional currency of the company.
2.2. Going Concern Disclosure
The director has confirmed that the company is a going concern and has agreed to continue to support the company for the next 12 months following approval of the accounts.
2.3. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover is represented by revenue earned from the rental of investment property.
2.4. Investment Properties
Investment properties are properties held to earn rentals and/or for capital appreciation. Investment properties are initially measured at cost, including transaction costs. Subsequently investment properties whose fair value can be measured reliably without undue cost or effort on an on-going basis are measured at fair value. Gains and losse 
arising from changes in fair value of investment properties are included in profit and loss in the period in which they arise.
2.5. Financial Instruments
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially measured at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
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.
Page 3
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3. Average Number of Employees
Average number of employees, including directors, during the period was as follows: 1 (2024: 1)
1 1
4. Tangible Assets
Investment Properties
£
Cost or Valuation
As at 1 November 2024 675,000
Additions 248,454
Revaluation 66,546
As at 31 October 2025 990,000
Net Book Value
As at 31 October 2025 990,000
As at 1 November 2024 675,000
The director considers the market value of the investment property at the year end to be £990,000 (2024: £675,000).
The historical cost of the investment property is £874,429 (2024: £625,974).
5. Investments
Other
£
Cost or Valuation
As at 1 November 2024 1
As at 31 October 2025 1
Provision
As at 1 November 2024 -
As at 31 October 2025 -
Net Book Value
As at 31 October 2025 1
As at 1 November 2024 1
6. Debtors
2025 2024
£ £
Due within one year
Prepayments and accrued income 407 452
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7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Bank loans and overdrafts 236,929 -
Other creditors 521,202 485,787
Accruals and deferred income 3,160 3,913
761,291 489,700
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 262,750 244,800
9. Secured Creditors
Of the creditors falling due within and after more than one year the following amounts are secured against the investment property:
2025 2024
£ £
Bank loans and overdrafts 484,850 244,800
10. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
11. Reserves
Fair value reserve Profit and Loss Account
£ £
As at 1 November 2024 49,026 (105,008 )
Profit for the year and total comprehensive income - 28,331
Transfer to/from Fair value reserve - (76,916)
Transfer to/from Profit & Loss Account 76,915 -
As at 31 October 2025 125,941 (153,593 )
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