Acorah Software Products - Accounts Production 16.1.300 false true 30 September 2023 1 October 2022 false 1 October 2023 30 September 2024 30 September 2024 01511924 Mrs H M Conway Mr A E Nyland Mrs H M Conway iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 01511924 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2024-09-30 01511924 2023-09-30 01511924 2024-09-30 01511924 2023-10-01 2024-09-30 01511924 frs-core:CurrentFinancialInstruments 2024-09-30 01511924 frs-core:Non-currentFinancialInstruments 2024-09-30 01511924 frs-core:InvestmentPropertyIncludedWithinPPE 2024-09-30 01511924 frs-core:InvestmentPropertyIncludedWithinPPE 2023-10-01 2024-09-30 01511924 frs-core:InvestmentPropertyIncludedWithinPPE 2023-09-30 01511924 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-10-01 2024-09-30 01511924 frs-core:ShareCapital 2024-09-30 01511924 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30 01511924 frs-bus:PrivateLimitedCompanyLtd 2023-10-01 2024-09-30 01511924 frs-bus:FilletedAccounts 2023-10-01 2024-09-30 01511924 frs-bus:SmallEntities 2023-10-01 2024-09-30 01511924 frs-bus:AuditExempt-NoAccountantsReport 2023-10-01 2024-09-30 01511924 frs-bus:SmallCompaniesRegimeForAccounts 2023-10-01 2024-09-30 01511924 frs-bus:Director1 2023-10-01 2024-09-30 01511924 frs-bus:Director2 2023-10-01 2024-09-30 01511924 frs-bus:CompanySecretary1 2023-10-01 2024-09-30 01511924 frs-countries:EnglandWales 2023-10-01 2024-09-30 01511924 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2023-09-30 01511924 2022-09-30 01511924 2023-09-30 01511924 2022-10-01 2023-09-30 01511924 frs-core:CurrentFinancialInstruments 2023-09-30 01511924 frs-core:Non-currentFinancialInstruments 2023-09-30 01511924 frs-core:ShareCapital 2023-09-30 01511924 frs-core:RetainedEarningsAccumulatedLosses 2023-09-30
Registered number: 01511924
Helan Properties Limited
Unaudited Financial Statements
For The Year Ended 30 September 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 01511924
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 304,000 470,000
304,000 470,000
CURRENT ASSETS
Debtors 5 1,237 1,805
Cash at bank and in hand 18,526 21,417
19,763 23,222
Creditors: Amounts Falling Due Within One Year 6 (32,401 ) (39,312 )
NET CURRENT ASSETS (LIABILITIES) (12,638 ) (16,090 )
TOTAL ASSETS LESS CURRENT LIABILITIES 291,362 453,910
Creditors: Amounts Falling Due After More Than One Year 7 (30,161 ) (33,474 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (30,783 ) (62,323 )
NET ASSETS 230,418 358,113
CAPITAL AND RESERVES
Called up share capital 9 12 12
Profit and Loss Account 230,406 358,101
SHAREHOLDERS' FUNDS 230,418 358,113
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For the year ending 30 September 2024 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 A E Nyland
Director
24 January 2025
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
Helan Properties Limited is a private company, limited by shares, incorporated in England & Wales, registered number 01511924 . The registered office is 13a Smithy Close, Widnes, Cheshire, WA8 5BT.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
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.
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.
2.3. Tangible Fixed Assets and Depreciation
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent 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:
Freehold Nil
2.4. Investment Properties
Investment property is initially recorded at cost, which includes purchase price and any directly attributable expenditure.

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.
2.5. Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2023: 3)
2 3
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4. Tangible Assets
Investment Properties
£
Cost or Valuation
As at 1 October 2023 470,000
Revaluation (166,000 )
As at 30 September 2024 304,000
Net Book Value
As at 30 September 2024 304,000
As at 1 October 2023 470,000
The directors believe the investment properties accurately reflect fair valie as at the reporting date.
5. Debtors
2024 2023
£ £
Due within one year
Other debtors 1,237 1,805
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Bank loans and overdrafts 2,887 2,461
Corporation tax 5,383 6,161
Other creditors - 2,670
Accruals and deferred income 2,184 2,040
Directors' loan accounts 21,947 25,980
32,401 39,312
Of the creditors falling due within more than one year the following amounts are secured against the asset in which they relate.
7. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 30,161 33,474
Of the creditors falling due after more than one year the following amounts are due after more than five years.
2024 2023
£ £
Bank loans 18,612 23,629
8. Secured Creditors
Of the creditors falling due within and after more than one year the following amounts are secured against the asset in which they relate.
2024 2023
£ £
Bank loans and overdrafts 30,161 33,474
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9. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 12 12
10. Directors Advances, Credits and Guarantees
No director received advances, credits or guarantees during the current or previous accounting periods.

11. Related Party Transactions
The following related party transactions were undertaken during the year:
A director of the company withdrew amounts totalling £11,205 (2023: £8,814), introduced £2,402 (2023: £2,402) and was paid dividends totalling £8,100 (2023: £8,150). At the balance sheet date the company owed the director £21,941 (2023: £22,644).
A shareholder of the company withdrew amounts totalling £Nil (2023: £8,814), introduced £2,670 (2023: £Nil) and was paid dividends totalling £8,100 (2023: £8,150). At the balance sheet date the company is owed from the shareholder £Nil (2023: owed to £2,670).
A director of the company withdrew amounts totalling £11,430 (2023: £8,100), introduced £Nil (2023: £Nil) and was paid dividends totalling £8,100 (2023: £8,150). At the balance sheet date the company owed the director £6 (2023: £3,336). 
Dividends were paid to the directors in respect of their shareholdings totalling £16,200 (2023: £16,300).
No further transactions with related parties were undertaken such as are required to be disclosed in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
12. Profit and Loss Reserve Account
The profit and loss reserve account records retained earnings and accumulated losses, including the revaluation reserve which records the value of asset revaluations and fair value movements on assets recognised in other comprehensive income. The profit and loss reserve account includes both distributable and non distributable as follows: 
2024
2023
Distributable profit and loss reserves
99,187
92,410
Non-distributable profit and loss reserves 
131,231
265,691
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230,418
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358,101
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