Acorah Software Products - Accounts Production 16.1.200 false true false 8 December 2023 31 December 2024 31 December 2024 15336254 Ms KELIAN ZHOU iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 15336254 2023-12-07 15336254 2024-12-31 15336254 2023-12-08 2024-12-31 15336254 frs-core:CurrentFinancialInstruments 2024-12-31 15336254 frs-core:ShareCapital 2024-12-31 15336254 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 15336254 frs-bus:PrivateLimitedCompanyLtd 2023-12-08 2024-12-31 15336254 frs-bus:FilletedAccounts 2023-12-08 2024-12-31 15336254 frs-bus:SmallEntities 2023-12-08 2024-12-31 15336254 frs-bus:AuditExempt-NoAccountantsReport 2023-12-08 2024-12-31 15336254 frs-bus:SmallCompaniesRegimeForAccounts 2023-12-08 2024-12-31 15336254 frs-bus:Director1 2023-12-08 2024-12-31 15336254 frs-countries:EnglandWales 2023-12-08 2024-12-31
Registered number: 15336254
JY PROREALTY INVESTMENTS LTD
Unaudited Financial Statements
For the Period 8 December 2023 to 31 December 2024
LABAIT PROFESSIONALS LIMITED
Institute of Financial Accountants
Unit 1
17 Castle Street
Chester
England
CH1 2DS
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 15336254
31 December 2024
Notes £ £
FIXED ASSETS
Investment Properties 4 1,001,790
1,001,790
CURRENT ASSETS
Debtors 5 100
100
Creditors: Amounts Falling Due Within One Year 6 (1,005,029 )
NET CURRENT ASSETS (LIABILITIES) (1,004,929 )
TOTAL ASSETS LESS CURRENT LIABILITIES (3,139 )
NET LIABILITIES (3,139 )
CAPITAL AND RESERVES
Called up share capital 7 100
Profit and Loss Account (3,239 )
SHAREHOLDERS' FUNDS (3,139)
For the period ending 31 December 2024 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 her 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
Ms KELIAN ZHOU
Director
11/03/2025
The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
JY PROREALTY INVESTMENTS LTD is a private company, limited by shares, incorporated in England & Wales, registered number 15336254 . The registered office is Unit 1, 17 Castle Street, Chester, CH1 2DS.
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. 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.
2.3. Financial Instruments
The company has elected to apply the provisions of Section 11 'Basic Financial Instruments FRS 102' to all of its financial instrument.
Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.
Financial assets and liability are offset, with the net amounts present in the financial statements, when there is a legal enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
Basic financial assets 
Basic financial assets, which include debtors and cash and bank balance, and initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.
Classification of financial liabilities
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidence a residual interest in the assets of the company after deducting all of its liabilities.
Basic financial liabilities
Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitute a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.
3. Average Number of Employees
Average number of employees, including directors, during the period was: 1
1
4. Investment Property
31 December 2024
£
Fair Value
As at 8 December 2023 -
Additions 1,001,790
As at 31 December 2024 1,001,790
Page 2
Page 3
5. Debtors
31 December 2024
£
Due within one year
Other debtors 100
6. Creditors: Amounts Falling Due Within One Year
31 December 2024
£
Other creditors 1,005,029
7. Share Capital
31 December 2024
£
Called Up Share Capital not Paid 100
Amount of Allotted, Called Up Share Capital 100
8. Related Party Transactions
At the start of the accounting year, the opening balance of the directors' loans owned by the company was nil.
The company also borrowed £1,004,312.66 from the director Ms KELIAN ZHOU.
The closing balance of directors' loans owned by the company at the end of the accounting year is ££1,004,312.66
Page 3