Acorah Software Products - Accounts Production 19.3.550 false true 31 October 2024 1 November 2023 false 1 November 2024 31 October 2025 31 October 2025 02911777 Dr JH Mcginn true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 02911777 2024-10-31 02911777 2025-10-31 02911777 2024-11-01 2025-10-31 02911777 frs-core:CurrentFinancialInstruments 2025-10-31 02911777 frs-core:ComputerEquipment 2025-10-31 02911777 frs-core:ComputerEquipment 2024-11-01 2025-10-31 02911777 frs-core:ComputerEquipment 2024-10-31 02911777 frs-core:FurnitureFittings 2025-10-31 02911777 frs-core:FurnitureFittings 2024-11-01 2025-10-31 02911777 frs-core:FurnitureFittings 2024-10-31 02911777 frs-core:CapitalRedemptionReserve 2024-10-31 02911777 frs-core:CapitalRedemptionReserve 2025-10-31 02911777 frs-core:RevaluationReserve 2024-11-01 2025-10-31 02911777 frs-core:RevaluationReserve 2024-10-31 02911777 frs-core:RevaluationReserve 2025-10-31 02911777 frs-core:ShareCapital 2025-10-31 02911777 frs-core:RetainedEarningsAccumulatedLosses 2024-11-01 2025-10-31 02911777 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2024-10-31 02911777 frs-core:RetainedEarningsAccumulatedLosses 2025-10-31 02911777 frs-bus:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 02911777 frs-bus:FilletedAccounts 2024-11-01 2025-10-31 02911777 frs-bus:SmallEntities 2024-11-01 2025-10-31 02911777 frs-bus:AuditExempt-NoAccountantsReport 2024-11-01 2025-10-31 02911777 frs-bus:SmallCompaniesRegimeForAccounts 2024-11-01 2025-10-31 02911777 1 2024-11-01 2025-10-31 02911777 frs-bus:Director1 2024-11-01 2025-10-31 02911777 frs-countries:EnglandWales 2024-11-01 2025-10-31 02911777 2023-10-31 02911777 2024-10-31 02911777 2023-11-01 2024-10-31 02911777 frs-core:CurrentFinancialInstruments 2024-10-31 02911777 frs-core:CapitalRedemptionReserve 2024-10-31 02911777 frs-core:RevaluationReserve 2024-10-31 02911777 frs-core:ShareCapital 2024-10-31 02911777 frs-core:RetainedEarningsAccumulatedLosses 2024-10-31
Registered number: 02911777
Boston Securities Limited
Unaudited Financial Statements
For The Year Ended 31 October 2025
Tungsten Corporate Solutions Ltd
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 02911777
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 627 427
Investment Properties 5 260,000 300,000
260,627 300,427
CURRENT ASSETS
Cash at bank and in hand 19,663 9,900
19,663 9,900
Creditors: Amounts Falling Due Within One Year 6 (123,764 ) (120,773 )
NET CURRENT ASSETS (LIABILITIES) (104,101 ) (110,873 )
TOTAL ASSETS LESS CURRENT LIABILITIES 156,526 189,554
NET ASSETS 156,526 189,554
CAPITAL AND RESERVES
Called up share capital 7 100 100
Revaluation reserve 8 48,368 88,368
Capital redemption reserve 286,000 286,000
Profit and Loss Account (177,942 ) (184,914 )
SHAREHOLDERS' FUNDS 156,526 189,554
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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
Dr JH Mcginn
Director
26/10/2026
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
Boston Securities Limited is a private company, limited by shares, incorporated in England & Wales, registered number 02911777 . The registered office is Flat 3, 314 Oystermouth Road, Swansea, SA1 3UJ.
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. 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 15% on a straight line basis
Computer Equipment 3 years on a straight line basis
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 year was: 1 (2024: 1)
1 1
4. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost or Valuation
As at 1 November 2024 28,905 529 29,434
Additions - 400 400
As at 31 October 2025 28,905 929 29,834
Depreciation
As at 1 November 2024 28,905 102 29,007
Provided during the period - 200 200
As at 31 October 2025 28,905 302 29,207
Net Book Value
As at 31 October 2025 - 627 627
As at 1 November 2024 - 427 427
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5. Investment Property
2025
£
Fair Value
As at 1 November 2024 300,000
Fair value adjustments (40,000 )
As at 31 October 2025 260,000
The investment property is included in the accounts at its open market value. The valuation was supplied by the director Dr JH McGinn. No deferred tax has been provided because there are sufficient losses available to set off against any gain made on disposal.
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 1 -
Corporation tax (876 ) (876 )
Accruals and deferred income 2,180 960
Director's loan account 122,459 120,689
123,764 120,773
The director's loan account is interest free and repayable on demand. However, the director is to continue his ongoing support to the company going forward.
7. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
8. Reserves
Revaluation reserve Capital Redemption Profit and Loss Account
£ £ £
As at 1 November 2024 88,368 286,000 (184,914 )
Loss for year - - (33,028)
Deficit on revaluation (40,000) - -
Other comprehensive income for the year (40,000 ) - -
Total comprehensive income for the year (40,000) - (33,028 )
Transfer to/from Fair value reserve - - 40,000
As at 31 October 2025 48,368 286,000 (177,942 )
9. Ultimate Controlling Party
The company's ultimate controlling party is Dr J H McGinn by virtue of his ownership of 100% of the issued share capital in the company.
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