Acorah Software Products - Accounts Production 16.5.460 false true 31 August 2023 1 September 2022 false 1 September 2023 31 August 2024 31 August 2024 13557595 Ms Hyesung Chun HSSH Holdings Ltd true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13557595 2023-08-31 13557595 2024-08-31 13557595 2023-09-01 2024-08-31 13557595 frs-core:CurrentFinancialInstruments 2024-08-31 13557595 frs-core:Non-currentFinancialInstruments 2024-08-31 13557595 frs-core:FurnitureFittings 2024-08-31 13557595 frs-core:FurnitureFittings 2023-09-01 2024-08-31 13557595 frs-core:FurnitureFittings 2023-08-31 13557595 frs-core:ShareCapital 2024-08-31 13557595 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31 13557595 frs-bus:PrivateLimitedCompanyLtd 2023-09-01 2024-08-31 13557595 frs-bus:FilletedAccounts 2023-09-01 2024-08-31 13557595 frs-bus:SmallEntities 2023-09-01 2024-08-31 13557595 frs-bus:AuditExempt-NoAccountantsReport 2023-09-01 2024-08-31 13557595 frs-bus:SmallCompaniesRegimeForAccounts 2023-09-01 2024-08-31 13557595 1 2023-09-01 2024-08-31 13557595 frs-bus:Director1 2023-09-01 2024-08-31 13557595 frs-countries:EnglandWales 2023-09-01 2024-08-31 13557595 2022-08-31 13557595 2023-08-31 13557595 2022-09-01 2023-08-31 13557595 frs-core:CurrentFinancialInstruments 2023-08-31 13557595 frs-core:Non-currentFinancialInstruments 2023-08-31 13557595 frs-core:ShareCapital 2023-08-31 13557595 frs-core:RetainedEarningsAccumulatedLosses 2023-08-31
Registered number: 13557595
Hssh Properties Limited
Unaudited Financial Statements
For The Year Ended 31 August 2024
Calculated Ltd
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 13557595
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 2,124 3,435
Investment Properties 5 174,265 174,265
176,389 177,700
CURRENT ASSETS
Debtors 6 65,680 63,476
Cash at bank and in hand 563 1,423
66,243 64,899
Creditors: Amounts Falling Due Within One Year 7 (1,251 ) (51 )
NET CURRENT ASSETS (LIABILITIES) 64,992 64,848
TOTAL ASSETS LESS CURRENT LIABILITIES 241,381 242,548
Creditors: Amounts Falling Due After More Than One Year 8 (255,523 ) (251,865 )
NET LIABILITIES (14,142 ) (9,317 )
CAPITAL AND RESERVES
Called up share capital 9 1 1
Profit and Loss Account (14,143 ) (9,318 )
SHAREHOLDERS' FUNDS (14,142) (9,317)
Page 1
Page 2
For the year ending 31 August 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 Hyesung Chun
Director
26/08/2025
The notes on pages 3 to 4 form part of these financial statements.
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Page 3
Notes to the Financial Statements
1. General Information
Hssh Properties Limited is a private company, limited by shares, incorporated in England & Wales, registered number 13557595 . The registered office is 124 City Road, London, EC1V 2NX.
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.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
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 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 & Fittings 20 % per annum straight line
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2023: 1)
1 1
4. Tangible Assets
Fixtures & Fittings
£
Cost
As at 1 September 2023 4,067
As at 31 August 2024 4,067
Depreciation
As at 1 September 2023 632
Provided during the period 1,311
As at 31 August 2024 1,943
Net Book Value
As at 31 August 2024 2,124
As at 1 September 2023 3,435
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5. Investment Property
2024
£
Fair Value
As at 1 September 2023 and 31 August 2024 174,265
6. Debtors
2024 2023
£ £
Due within one year
Prepayments and accrued income 65,680 63,476
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Accruals and deferred income 1,251 51
8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 122,496 122,496
Directors loan account 685 724
Amounts owed to group undertakings 132,342 128,645
255,523 251,865
9. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 1 1
10. Related Party Transactions
During the year the Directors advanced £685 (2023:£724)  to the company, this loan is interest free and repayable on demand.
Included in creditors is an amount due to HSSH Holdings Ltd, the parent company of HSSH Properties Limited.
11. Ultimate Controlling Party
The company's ultimate controlling party is HSSH Holdings Ltd by virtue of their ownership of 100% of the issued share capital in the company.
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