Acorah Software Products - Accounts Production 16.1.300 false true 30 June 2023 1 July 2022 false 1 July 2023 30 June 2024 30 June 2024 05143611 Mr Nirvair Singh Chadha iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 05143611 2023-06-30 05143611 2024-06-30 05143611 2023-07-01 2024-06-30 05143611 frs-core:CurrentFinancialInstruments 2024-06-30 05143611 frs-core:Non-currentFinancialInstruments 2024-06-30 05143611 frs-core:ComputerEquipment 2024-06-30 05143611 frs-core:ComputerEquipment 2023-07-01 2024-06-30 05143611 frs-core:ComputerEquipment 2023-06-30 05143611 frs-core:FurnitureFittings 2024-06-30 05143611 frs-core:FurnitureFittings 2023-07-01 2024-06-30 05143611 frs-core:FurnitureFittings 2023-06-30 05143611 frs-core:RevaluationReserve 2024-06-30 05143611 frs-core:ShareCapital 2024-06-30 05143611 frs-core:RetainedEarningsAccumulatedLosses 2024-06-30 05143611 frs-bus:PrivateLimitedCompanyLtd 2023-07-01 2024-06-30 05143611 frs-bus:FilletedAccounts 2023-07-01 2024-06-30 05143611 frs-bus:SmallEntities 2023-07-01 2024-06-30 05143611 frs-bus:AuditExemptWithAccountantsReport 2023-07-01 2024-06-30 05143611 frs-bus:SmallCompaniesRegimeForAccounts 2023-07-01 2024-06-30 05143611 frs-bus:Director1 2023-07-01 2024-06-30 05143611 frs-countries:EnglandWales 2023-07-01 2024-06-30 05143611 2022-06-30 05143611 2023-06-30 05143611 2022-07-01 2023-06-30 05143611 frs-core:CurrentFinancialInstruments 2023-06-30 05143611 frs-core:Non-currentFinancialInstruments 2023-06-30 05143611 frs-core:RevaluationReserve 2023-06-30 05143611 frs-core:ShareCapital 2023-06-30 05143611 frs-core:RetainedEarningsAccumulatedLosses 2023-06-30
Registered number: 05143611
Hedgecourt Estates Limited
Unaudited Financial Statements
For The Year Ended 30 June 2024
SAWHNEY CONSULTING
Harrow Business Center
429 - 433 Pinner Road
North Harrow
HA1 4HN
Contents
Page
Accountant's Report 1
Balance Sheet 2—3
Notes to the Financial Statements 4—5
Page 1
Accountant's Report
In accordance with the engagement letter dated , and in order to assist you to fulfil your duties under the Companies Act 2006, we have compiled the financial statements of the company from the accounting records and information and explanations you have given to us.
This report is made to the director in accordance with the terms of our engagement. Our work has been undertaken to prepare for approval by the director the financial statements that we have been engaged to compile, to report to the director that we have done so, and to state those matters that we have agreed to state to them in this report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Company and the Company's director for our work or for this report.
You have acknowledged on the balance sheet as at year ended 30 June 2024 your duty to ensure that the company has kept proper accounting records and to prepare financial statements that give a true and fair view under the Companies Act 2006. You consider that the company is exempt from the statutory requirement for an audit for the year.
We have not been instructed to carry out an audit of the financial statements. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.
Signed
27 March 2025
SAWHNEY CONSULTING
Harrow Business Center
429 - 433 Pinner Road
North Harrow
HA1 4HN
Page 1
Page 2
Balance Sheet
Registered number: 05143611
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 671 697
Investment Properties 5 650,000 734,624
650,671 735,321
CURRENT ASSETS
Debtors 6 4,440 10,567
Cash at bank and in hand 3,432 104,403
7,872 114,970
Creditors: Amounts Falling Due Within One Year 7 (210,773 ) (153,403 )
NET CURRENT ASSETS (LIABILITIES) (202,901 ) (38,433 )
TOTAL ASSETS LESS CURRENT LIABILITIES 447,770 696,888
Creditors: Amounts Falling Due After More Than One Year 8 - (183,718 )
NET ASSETS 447,770 513,170
CAPITAL AND RESERVES
Called up share capital 9 2 2
Fair value adjustment reserve 10 (84,624 ) -
Profit and Loss Account 532,392 513,168
SHAREHOLDERS' FUNDS 447,770 513,170
Page 2
Page 3
For the year ending 30 June 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 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
Mr Nirvair Singh Chadha
Director
27 March 2025
The notes on pages 4 to 5 form part of these financial statements.
Page 3
Page 4
Notes to the Financial Statements
1. General Information
Hedgecourt Estates Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05143611 . The registered office is 32 Market Square, Bromley, BR1 1NF.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard  applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
2.2. Turnover
Turnover is measured at the fair value of the consideration for rent received or receivable, net of discount and value added taxes.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Fixtures & Fittings Depreciation @ 20% SLM
Computer Equipment Depreciation @ 20% SLM
2.4. Investment Properties
Investment properties are initially recognized at cost, including purchase price and directly attributable expenses. Subsequently, they are measured at fair value, with changes recognized in profit or loss. Upon disposal, the difference between net proceeds and carrying amount is recognized in profit or loss, and any revaluation surplus is transferred to retained earnings. 
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2023: NIL)
- -
4. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost or Valuation
As at 1 July 2023 2,346 775 3,121
As at 30 June 2024 2,346 775 3,121
Depreciation
As at 1 July 2023 2,346 78 2,424
Provided during the period - 26 26
As at 30 June 2024 2,346 104 2,450
Net Book Value
As at 30 June 2024 - 671 671
As at 1 July 2023 - 697 697
Page 4
Page 5
5. Investment Property
2024
£
Fair Value
As at 1 July 2023 734,624
Fair value adjustments (84,624 )
As at 30 June 2024 650,000
In the opinion of the director, the fair value of  the above investment property is accurately represented  with a fair value adjustment reflecting a loss in the property.
6. Debtors
2024 2023
£ £
Due within one year
Other debtors 4,440 10,567
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Bank loans and overdrafts - 42,100
Corporation tax 4,558 7,712
Other taxes and social security 1,573 3,097
Other creditors 204,642 100,494
210,773 153,403
8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans - 183,718
9. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 2 2
10. Reserves
Revaluation Reserve
£
Loss on Fair value of Investment Property (84,624)
As at 30 June 2024 (84,624 )
11. Other information
32 Market Square
Bromley, England
BR1 1NF
HEDGECOURT ESTATES LIMITED is a private company limited by shares and incorporated in
England. 
Page 5