Acorah Software Products - Accounts Production 14.3.260 false true 31 August 2022 1 September 2021 false 1 September 2022 31 August 2023 31 August 2023 05903805 Mr Terrence Noonan Mrs Anita Noonan iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 05903805 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-08-31 05903805 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2023-08-31 05903805 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2023-08-31 05903805 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2023-08-31 05903805 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2022-09-01 2023-08-31 05903805 frs-core:AllSubsidiaries 2022-09-01 2023-08-31 05903805 frs-core:KeyManagementPersonnel 2022-09-01 2023-08-31 05903805 frs-core:EntitiesControlledByKeyManagementPersonnel 2022-09-01 2023-08-31 05903805 frs-core:OtherRelatedParties 2022-09-01 2023-08-31 05903805 2022-08-31 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2021-09-01 2022-08-31 05903805 dpl-frs:Item2 2021-09-01 2022-08-31 05903805 dpl-frs:Item2 2021-08-31 05903805 dpl-frs:Item2 2022-08-31 05903805 dpl-frs:CostSales dpl-frs:Item2 2021-09-01 2022-08-31 05903805 dpl-frs:CostSales dpl-frs:Item2 2021-08-31 05903805 dpl-frs:CostSales dpl-frs:Item2 2022-08-31 05903805 dpl-frs:DistributionCosts dpl-frs:Item2 2021-09-01 2022-08-31 05903805 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2021-09-01 2022-08-31 05903805 dpl-frs:Item3 2021-09-01 2022-08-31 05903805 dpl-frs:Item3 2021-08-31 05903805 dpl-frs:Item3 2022-08-31 05903805 dpl-frs:CostSales dpl-frs:Item3 2021-09-01 2022-08-31 05903805 dpl-frs:CostSales dpl-frs:Item3 2021-08-31 05903805 dpl-frs:CostSales dpl-frs:Item3 2022-08-31 05903805 dpl-frs:DistributionCosts dpl-frs:Item3 2021-09-01 2022-08-31 05903805 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2021-09-01 2022-08-31 05903805 dpl-frs:Item4 2021-09-01 2022-08-31 05903805 dpl-frs:Item4 2021-08-31 05903805 dpl-frs:Item4 2022-08-31 05903805 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2022-08-31 05903805 dpl-frs:DistributionCosts dpl-frs:Item6 2021-09-01 2022-08-31 05903805 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-09-01 2022-08-31 05903805 dpl-frs:Item7 2021-09-01 2022-08-31 05903805 dpl-frs:Item7 2021-08-31 05903805 dpl-frs:Item7 2022-08-31 05903805 dpl-frs:CostSales dpl-frs:Item7 2021-09-01 2022-08-31 05903805 dpl-frs:CostSales dpl-frs:Item7 2021-08-31 05903805 dpl-frs:CostSales dpl-frs:Item7 2022-08-31 05903805 dpl-frs:DistributionCosts dpl-frs:Item7 2021-09-01 2022-08-31 05903805 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-09-01 2022-08-31 05903805 dpl-frs:Item8 2021-09-01 2022-08-31 05903805 dpl-frs:Item8 2021-08-31 05903805 dpl-frs:Item8 2022-08-31 05903805 dpl-frs:CostSales dpl-frs:Item8 2021-09-01 2022-08-31 05903805 dpl-frs:CostSales dpl-frs:Item8 2021-08-31 05903805 dpl-frs:CostSales dpl-frs:Item8 2022-08-31 05903805 dpl-frs:DistributionCosts dpl-frs:Item8 2021-09-01 2022-08-31 05903805 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-09-01 2022-08-31 05903805 dpl-frs:Item9 2021-09-01 2022-08-31 05903805 dpl-frs:Item9 2021-08-31 05903805 dpl-frs:Item9 2022-08-31 05903805 dpl-frs:CostSales dpl-frs:Item9 2021-09-01 2022-08-31 05903805 dpl-frs:CostSales dpl-frs:Item9 2021-08-31 05903805 dpl-frs:CostSales dpl-frs:Item9 2022-08-31 05903805 dpl-frs:DistributionCosts dpl-frs:Item9 2021-09-01 2022-08-31 05903805 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-09-01 2022-08-31 05903805 dpl-frs:Item10 2021-09-01 2022-08-31 05903805 dpl-frs:Item10 2021-08-31 05903805 dpl-frs:Item10 2022-08-31 05903805 dpl-frs:CostSales dpl-frs:Item10 2021-09-01 2022-08-31 05903805 dpl-frs:CostSales dpl-frs:Item10 2021-08-31 05903805 dpl-frs:CostSales dpl-frs:Item10 2022-08-31 05903805 dpl-frs:DistributionCosts dpl-frs:Item10 2021-09-01 2022-08-31 05903805 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-09-01 2022-08-31 05903805 dpl-frs:Item11 2021-09-01 2022-08-31 05903805 dpl-frs:Item11 2021-08-31 05903805 dpl-frs:Item11 2022-08-31 05903805 dpl-frs:CostSales dpl-frs:Item11 2021-09-01 2022-08-31 05903805 dpl-frs:CostSales dpl-frs:Item11 2021-08-31 05903805 dpl-frs:CostSales dpl-frs:Item11 2022-08-31 05903805 dpl-frs:DistributionCosts dpl-frs:Item11 2021-09-01 2022-08-31 05903805 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-09-01 2022-08-31 05903805 dpl-frs:Item12 2021-09-01 2022-08-31 05903805 dpl-frs:Item12 2021-08-31 05903805 dpl-frs:Item12 2022-08-31 05903805 dpl-frs:CostSales dpl-frs:Item12 2021-09-01 2022-08-31 05903805 dpl-frs:CostSales dpl-frs:Item12 2021-08-31 05903805 dpl-frs:CostSales dpl-frs:Item12 2022-08-31 05903805 dpl-frs:DistributionCosts dpl-frs:Item12 2021-09-01 2022-08-31 05903805 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-09-01 2022-08-31 05903805 1 2021-09-01 2022-08-31 05903805 frs-countries:EnglandWales 2021-09-01 2022-08-31
Registered number: 05903805
LD Property Management (Fareham) Ltd
Unaudited ABRIDGED Financial Statements
For The Year Ended 31 August 2023
Unaudited Financial Statements
Contents
Page
Abridged Balance Sheet 1—2
Notes to the Abridged Financial Statements 3—5
Page 1
Abridged Balance Sheet
Registered number: 05903805
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 5,565 6,539
5,565 6,539
CURRENT ASSETS
Debtors 24,310 27,768
Cash at bank and in hand 65,963 48,118
90,273 75,886
Creditors: Amounts Falling Due Within One Year (81,080 ) (61,584 )
NET CURRENT ASSETS (LIABILITIES) 9,193 14,302
TOTAL ASSETS LESS CURRENT LIABILITIES 14,758 20,841
Creditors: Amounts Falling Due After More Than One Year (12,896 ) (18,867 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (1,140 ) (1,242 )
NET ASSETS 722 732
CAPITAL AND RESERVES
Called up share capital 6 100 100
Profit and Loss Account 622 632
SHAREHOLDERS' FUNDS 722 732
Page 1
Page 2
For the year ending 31 August 2023 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.
All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 31 August 2023 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
Mr Terrence Noonan
Director
19/12/2023
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Abridged Financial Statements
1. General Information
LD Property Management (Fareham) Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 05903805 . The registered office is Units 1-2 Warrior Court, 9-11 Mumby Road, Gosport, Hampshire, PO12 1BS.
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. 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.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of five years and was fully amortised at 31 August 2019.
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:
Fixtures & Equipment 25% on reducing balance
2.5. Leasing and Hire Purchase Contracts
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.6. Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

...CONTINUED
Page 3
Page 4
2.6. Taxation - continued
Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
2.7. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
2.8. Government Grant
Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.
All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.
3. Average Number of Employees
The average number of persons employed under contracts of service during the year was: 3 (2022: 3)
3 3
4. Intangible Assets
Total
£
Cost
As at 1 September 2022 200,000
As at 31 August 2023 200,000
Amortisation
As at 1 September 2022 200,000
As at 31 August 2023 200,000
Net Book Value
As at 31 August 2023 -
As at 1 September 2022 -
Page 4
Page 5
5. Tangible Assets
Total
£
Cost
As at 1 September 2022 18,787
Additions 726
As at 31 August 2023 19,513
Depreciation
As at 1 September 2022 12,248
Provided during the period 1,700
As at 31 August 2023 13,948
Net Book Value
As at 31 August 2023 5,565
As at 1 September 2022 6,539
6. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
Page 5