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Registered number: 13081021
KDH Property Group Ltd
Unaudited Financial Statements
For the Period 1 January 2024 to 30 June 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 13081021
30 June 2025 31 December 2023
Notes £ £ £ £
FIXED ASSETS
Investment Properties 4 750,000 380,000
750,000 380,000
CURRENT ASSETS
Debtors 5 29,993 1
Cash at bank and in hand 64,354 2,883
94,347 2,884
Creditors: Amounts Falling Due Within One Year 6 (190,698 ) (179,156 )
NET CURRENT ASSETS (LIABILITIES) (96,351 ) (176,272 )
TOTAL ASSETS LESS CURRENT LIABILITIES 653,649 203,728
Creditors: Amounts Falling Due After More Than One Year 7 (498,965 ) (86,361 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (43,465 ) (24,648 )
NET ASSETS 111,219 92,719
CAPITAL AND RESERVES
Called up share capital 9 1 1
Profit and Loss Account 111,218 92,718
SHAREHOLDERS' FUNDS 111,219 92,719
Page 1
Page 2
For the period ending 30 June 2025 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
K Darvill-Hulse
Director
15/07/2025
The notes on pages 3 to 5 form part of these financial statements.
Page 2
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Notes to the Financial Statements
1. General Information
KDH Property Group Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13081021 . The registered office is C/O Digi Accountancy, Sun House, 2 - 4 Little Peter Street, Manchester, M15 4PS.
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. Significant judgements and estimations
In the application of the company’s accounting policies, the director is required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readilyapparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.
The director has used their existing knowledge of the market and research to determine the value of the investment property at the balance sheet date.
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.
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. 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.
2.5. 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 and deferred tax are recognised in profit or loss for the period, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
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2.6. Extended Reporting Period
The financial statements cover an 18-month period from 1 January 2024 to 30 June 2025. The comparative figures are for the 12-month period ended 31 December 2024 and are therefore not entirely comparable. The extended period arose due to a change in the company’s accounting year end date.
3. Average Number of Employees
Average number of employees, including directors, during the period was: 1 (2023: 1)
1 1
4. Investment Property
30 June 2025
£
Fair Value
As at 1 January 2024 380,000
Additions 323,498
Revaluations 46,502
As at 30 June 2025 750,000
5. Debtors
30 June 2025 31 December 2023
£ £
Due within one year
Other debtors 8,500 1
Amounts owed by group undertakings 21,493 -
29,993 1
6. Creditors: Amounts Falling Due Within One Year
30 June 2025 31 December 2023
£ £
Bank loans and overdrafts 5,634 -
Director's loan account 185,064 176,806
Amounts owed to related parties - 2,350
190,698 179,156
7. Creditors: Amounts Falling Due After More Than One Year
30 June 2025 31 December 2023
£ £
Bank loans 498,965 86,361
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8. Secured Creditors
KDH Property Group Ltd have several charges including both floating and fixed charges against the investment properties in the company. The amount is included in: 
30 June 2025 31 December 2023
£ £
Bank loans and overdrafts 504,599 86,361
9. Share Capital
30 June 2025 31 December 2023
£ £
Allotted, Called up and fully paid 1 1
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