Acorah Software Products - Accounts Production 14.2.200 false true true 30 September 2022 7 September 2021 false 1 October 2022 30 September 2023 30 September 2023 13606915 Mrs Hannah Sandi Mr Paul Sandi iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13606915 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-09-30 13606915 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2023-09-30 13606915 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2023-09-30 13606915 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2023-09-30 13606915 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2022-10-01 2023-09-30 13606915 frs-core:AllSubsidiaries 2022-10-01 2023-09-30 13606915 frs-core:KeyManagementPersonnel 2022-10-01 2023-09-30 13606915 frs-core:EntitiesControlledByKeyManagementPersonnel 2022-10-01 2023-09-30 13606915 frs-core:OtherRelatedParties 2022-10-01 2023-09-30 13606915 2022-09-30 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frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-09-30 13606915 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-09-30 13606915 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-09-30 13606915 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-09-30 13606915 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2022-09-30 13606915 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-09-30 13606915 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-09-30 13606915 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-09-30 13606915 frs-core:UnlistedNon-exchangeTraded 2022-09-30 13606915 frs-core:UnlistedNon-exchangeTraded 2021-09-06 13606915 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-09-06 13606915 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 13606915 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 13606915 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 13606915 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 13606915 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 13606915 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 13606915 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-09-30 13606915 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-09-06 13606915 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 13606915 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 13606915 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 13606915 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 13606915 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2022-09-30 13606915 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 13606915 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 13606915 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 13606915 dpl-frs:CostSales 2021-09-07 2022-09-30 13606915 dpl-frs:CostSales 2021-09-06 13606915 dpl-frs:CostSales 2022-09-30 13606915 dpl-frs:DistributionCosts 2021-09-07 2022-09-30 13606915 dpl-frs:AdministrativeExpenses 2021-09-07 2022-09-30 13606915 frs-bus:Director1 2021-09-07 2022-09-30 13606915 frs-bus:Director1 2021-09-06 13606915 frs-bus:Director1 2022-09-30 13606915 frs-bus:Director2 2021-09-07 2022-09-30 13606915 frs-bus:Director2 2021-09-06 13606915 frs-bus:Director2 2022-09-30 13606915 1 2021-09-07 2022-09-30 13606915 frs-core:CurrentFinancialInstruments 1 2022-09-30 13606915 frs-core:Non-currentFinancialInstruments 1 2022-09-30 13606915 2 2021-09-07 2022-09-30 13606915 frs-core:CurrentFinancialInstruments 2 2022-09-30 13606915 frs-core:Non-currentFinancialInstruments 2 2022-09-30 13606915 3 2021-09-07 2022-09-30 13606915 frs-core:CurrentFinancialInstruments 3 2022-09-30 13606915 frs-core:Non-currentFinancialInstruments 3 2022-09-30 13606915 4 2021-09-07 2022-09-30 13606915 frs-core:CurrentFinancialInstruments 4 2022-09-30 13606915 frs-core:Non-currentFinancialInstruments 4 2022-09-30 13606915 5 2021-09-07 2022-09-30 13606915 frs-core:CurrentFinancialInstruments 5 2022-09-30 13606915 frs-core:Non-currentFinancialInstruments 5 2022-09-30 13606915 6 2021-09-07 2022-09-30 13606915 frs-core:CurrentFinancialInstruments 6 2022-09-30 13606915 frs-core:Non-currentFinancialInstruments 6 2022-09-30 13606915 7 2021-09-07 2022-09-30 13606915 frs-core:CurrentFinancialInstruments 7 2022-09-30 13606915 frs-core:Non-currentFinancialInstruments 7 2022-09-30 13606915 8 2021-09-07 2022-09-30 13606915 frs-core:CurrentFinancialInstruments 8 2022-09-30 13606915 frs-core:Non-currentFinancialInstruments 8 2022-09-30 13606915 9 2021-09-07 2022-09-30 13606915 frs-core:CurrentFinancialInstruments 9 2022-09-30 13606915 frs-core:Non-currentFinancialInstruments 9 2022-09-30 13606915 10 2021-09-07 2022-09-30 13606915 frs-core:CurrentFinancialInstruments 10 2022-09-30 13606915 frs-core:Non-currentFinancialInstruments 10 2022-09-30 13606915 11 2021-09-07 2022-09-30 13606915 frs-core:CurrentFinancialInstruments 11 2022-09-30 13606915 frs-core:Non-currentFinancialInstruments 11 2022-09-30 13606915 12 2021-09-07 2022-09-30 13606915 frs-core:CurrentFinancialInstruments 12 2022-09-30 13606915 frs-core:Non-currentFinancialInstruments 12 2022-09-30 13606915 13 2021-09-07 2022-09-30 13606915 frs-core:CurrentFinancialInstruments 13 2022-09-30 13606915 frs-core:Non-currentFinancialInstruments 13 2022-09-30 13606915 14 2021-09-07 2022-09-30 13606915 frs-core:CurrentFinancialInstruments 14 2022-09-30 13606915 frs-core:Non-currentFinancialInstruments 14 2022-09-30 13606915 15 2021-09-07 2022-09-30 13606915 frs-core:CurrentFinancialInstruments 15 2022-09-30 13606915 frs-core:Non-currentFinancialInstruments 15 2022-09-30 13606915 16 2021-09-07 2022-09-30 13606915 frs-core:CurrentFinancialInstruments 16 2022-09-30 13606915 frs-core:Non-currentFinancialInstruments 16 2022-09-30 13606915 17 2021-09-07 2022-09-30 13606915 frs-core:CurrentFinancialInstruments 17 2022-09-30 13606915 frs-core:Non-currentFinancialInstruments 17 2022-09-30 13606915 18 2021-09-07 2022-09-30 13606915 frs-core:CurrentFinancialInstruments 18 2022-09-30 13606915 frs-core:Non-currentFinancialInstruments 18 2022-09-30 13606915 19 2021-09-07 2022-09-30 13606915 frs-core:CurrentFinancialInstruments 19 2022-09-30 13606915 frs-core:Non-currentFinancialInstruments 19 2022-09-30 13606915 20 2021-09-07 2022-09-30 13606915 frs-core:CurrentFinancialInstruments 20 2022-09-30 13606915 frs-core:Non-currentFinancialInstruments 20 2022-09-30 13606915 dpl-frs:Item1 2021-09-07 2022-09-30 13606915 dpl-frs:Item1 2021-09-06 13606915 dpl-frs:Item1 2022-09-30 13606915 dpl-frs:CostSales dpl-frs:Item1 2021-09-07 2022-09-30 13606915 dpl-frs:CostSales dpl-frs:Item1 2021-09-06 13606915 dpl-frs:CostSales dpl-frs:Item1 2022-09-30 13606915 dpl-frs:DistributionCosts dpl-frs:Item1 2021-09-07 2022-09-30 13606915 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2021-09-07 2022-09-30 13606915 dpl-frs:Item2 2021-09-07 2022-09-30 13606915 dpl-frs:Item2 2021-09-06 13606915 dpl-frs:Item2 2022-09-30 13606915 dpl-frs:CostSales dpl-frs:Item2 2021-09-07 2022-09-30 13606915 dpl-frs:CostSales dpl-frs:Item2 2021-09-06 13606915 dpl-frs:CostSales dpl-frs:Item2 2022-09-30 13606915 dpl-frs:DistributionCosts dpl-frs:Item2 2021-09-07 2022-09-30 13606915 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2021-09-07 2022-09-30 13606915 dpl-frs:Item3 2021-09-07 2022-09-30 13606915 dpl-frs:Item3 2021-09-06 13606915 dpl-frs:Item3 2022-09-30 13606915 dpl-frs:CostSales dpl-frs:Item3 2021-09-07 2022-09-30 13606915 dpl-frs:CostSales dpl-frs:Item3 2021-09-06 13606915 dpl-frs:CostSales dpl-frs:Item3 2022-09-30 13606915 dpl-frs:DistributionCosts dpl-frs:Item3 2021-09-07 2022-09-30 13606915 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2021-09-07 2022-09-30 13606915 dpl-frs:Item4 2021-09-07 2022-09-30 13606915 dpl-frs:Item4 2021-09-06 13606915 dpl-frs:Item4 2022-09-30 13606915 dpl-frs:CostSales dpl-frs:Item4 2021-09-07 2022-09-30 13606915 dpl-frs:CostSales dpl-frs:Item4 2021-09-06 13606915 dpl-frs:CostSales dpl-frs:Item4 2022-09-30 13606915 dpl-frs:DistributionCosts dpl-frs:Item4 2021-09-07 2022-09-30 13606915 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-09-07 2022-09-30 13606915 dpl-frs:Item5 2021-09-07 2022-09-30 13606915 dpl-frs:Item5 2021-09-06 13606915 dpl-frs:Item5 2022-09-30 13606915 dpl-frs:CostSales dpl-frs:Item5 2021-09-07 2022-09-30 13606915 dpl-frs:CostSales dpl-frs:Item5 2021-09-06 13606915 dpl-frs:CostSales dpl-frs:Item5 2022-09-30 13606915 dpl-frs:DistributionCosts dpl-frs:Item5 2021-09-07 2022-09-30 13606915 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-09-07 2022-09-30 13606915 dpl-frs:Item6 2021-09-07 2022-09-30 13606915 dpl-frs:Item6 2021-09-06 13606915 dpl-frs:Item6 2022-09-30 13606915 dpl-frs:CostSales dpl-frs:Item6 2021-09-07 2022-09-30 13606915 dpl-frs:CostSales dpl-frs:Item6 2021-09-06 13606915 dpl-frs:CostSales dpl-frs:Item6 2022-09-30 13606915 dpl-frs:DistributionCosts dpl-frs:Item6 2021-09-07 2022-09-30 13606915 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-09-07 2022-09-30 13606915 dpl-frs:Item7 2021-09-07 2022-09-30 13606915 dpl-frs:Item7 2021-09-06 13606915 dpl-frs:Item7 2022-09-30 13606915 dpl-frs:CostSales dpl-frs:Item7 2021-09-07 2022-09-30 13606915 dpl-frs:CostSales dpl-frs:Item7 2021-09-06 13606915 dpl-frs:CostSales dpl-frs:Item7 2022-09-30 13606915 dpl-frs:DistributionCosts dpl-frs:Item7 2021-09-07 2022-09-30 13606915 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-09-07 2022-09-30 13606915 dpl-frs:Item8 2021-09-07 2022-09-30 13606915 dpl-frs:Item8 2021-09-06 13606915 dpl-frs:Item8 2022-09-30 13606915 dpl-frs:CostSales dpl-frs:Item8 2021-09-07 2022-09-30 13606915 dpl-frs:CostSales dpl-frs:Item8 2021-09-06 13606915 dpl-frs:CostSales dpl-frs:Item8 2022-09-30 13606915 dpl-frs:DistributionCosts dpl-frs:Item8 2021-09-07 2022-09-30 13606915 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-09-07 2022-09-30 13606915 dpl-frs:Item9 2021-09-07 2022-09-30 13606915 dpl-frs:Item9 2021-09-06 13606915 dpl-frs:Item9 2022-09-30 13606915 dpl-frs:CostSales dpl-frs:Item9 2021-09-07 2022-09-30 13606915 dpl-frs:CostSales dpl-frs:Item9 2021-09-06 13606915 dpl-frs:CostSales dpl-frs:Item9 2022-09-30 13606915 dpl-frs:DistributionCosts dpl-frs:Item9 2021-09-07 2022-09-30 13606915 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-09-07 2022-09-30 13606915 dpl-frs:Item10 2021-09-07 2022-09-30 13606915 dpl-frs:Item10 2021-09-06 13606915 dpl-frs:Item10 2022-09-30 13606915 dpl-frs:CostSales dpl-frs:Item10 2021-09-07 2022-09-30 13606915 dpl-frs:CostSales dpl-frs:Item10 2021-09-06 13606915 dpl-frs:CostSales dpl-frs:Item10 2022-09-30 13606915 dpl-frs:DistributionCosts dpl-frs:Item10 2021-09-07 2022-09-30 13606915 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-09-07 2022-09-30 13606915 dpl-frs:Item11 2021-09-07 2022-09-30 13606915 dpl-frs:Item11 2021-09-06 13606915 dpl-frs:Item11 2022-09-30 13606915 dpl-frs:CostSales dpl-frs:Item11 2021-09-07 2022-09-30 13606915 dpl-frs:CostSales dpl-frs:Item11 2021-09-06 13606915 dpl-frs:CostSales dpl-frs:Item11 2022-09-30 13606915 dpl-frs:DistributionCosts dpl-frs:Item11 2021-09-07 2022-09-30 13606915 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-09-07 2022-09-30 13606915 dpl-frs:Item12 2021-09-07 2022-09-30 13606915 dpl-frs:Item12 2021-09-06 13606915 dpl-frs:Item12 2022-09-30 13606915 dpl-frs:CostSales dpl-frs:Item12 2021-09-07 2022-09-30 13606915 dpl-frs:CostSales dpl-frs:Item12 2021-09-06 13606915 dpl-frs:CostSales dpl-frs:Item12 2022-09-30 13606915 dpl-frs:DistributionCosts dpl-frs:Item12 2021-09-07 2022-09-30 13606915 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-09-07 2022-09-30 13606915 1 2021-09-07 2022-09-30 13606915 frs-countries:EnglandWales 2021-09-07 2022-09-30
Sandi Residential Investments Limited
Financial Statements
For The Year Ended 30 September 2023
TaxAssist Accountants
133 Station Road
Sidcup
DA15 7AA
Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 13606915
30 September 2023 30 September 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 315,421 315,421
315,421 315,421
CURRENT ASSETS
Debtors 5 2,938 904
Cash at bank and in hand 757 722
3,695 1,626
Creditors: Amounts Falling Due Within One Year 6 (106,795 ) (96,058 )
NET CURRENT ASSETS (LIABILITIES) (103,100 ) (94,432 )
TOTAL ASSETS LESS CURRENT LIABILITIES 212,321 220,989
Creditors: Amounts Falling Due After More Than One Year 7 (224,745 ) (224,745 )
NET LIABILITIES (12,424 ) (3,756 )
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account (12,524 ) (3,856 )
SHAREHOLDERS' FUNDS (12,424) (3,756)
Page 1
Page 2
For the year ending 30 September 2023 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 Paul Sandi
Director
27 November 2023
The notes on pages 3 to 6 form part of these financial statements.
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Page 3
Notes to the Financial Statements
1. General Information
Sandi Residential Investments Limited is a private company, limited by shares, incorporated in England & Wales, registered number 13606915 . The registered office is 25 Selborne Road, Sidcup, DA14 4QP.
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. Going Concern Disclosure
The directors have confirmed that they will continue to support the company until such time as it is profitable.
2.3. 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.
2.4. 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:
2.5. 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.
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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 or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also 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: 1 (2022: 1)
1 1
4. Tangible Assets
Investment Properties
£
Cost
As at 1 October 2022 315,421
As at 30 September 2023 315,421
Net Book Value
As at 30 September 2023 315,421
As at 1 October 2022 315,421
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Cost or valuation as at 30 September 2023 represented by:
Investment Properties
£
At valuation 315,421
315,421
Investment property comprises £315,421. The fair value of the investment property has been arrived at by the directors. The valuation was made on an open market basis by reference to market evidence of transaction prices for similar properties.
5. Debtors
30 September 2023 30 September 2022
£ £
Due within one year
Deferred tax current asset 2,938 904
2,938 904
6. Creditors: Amounts Falling Due Within One Year
30 September 2023 30 September 2022
£ £
Accruals and deferred income 960 960
Directors' loan accounts 105,835 95,098
106,795 96,058
7. Creditors: Amounts Falling Due After More Than One Year
30 September 2023 30 September 2022
£ £
Bank loans 224,745 224,745
224,745 224,745
The loan is secured by a fixed charge over the property at Flat 13 Hamlet House, created on 20 May 2022.  The charge contains a negative pledge.
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8. Share Capital
30 September 2023 30 September 2022
£ £
Allotted, Called up and fully paid 100 100
9. Reserves
Profit and loss reserves - this reserve records retained earnings and accumulated losses.
Other reserves - this reserve records the fair value adjustments made to the investment properties and such reserves remain non-distributable.
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