Acorah Software Products - Accounts Production 16.5.460 false true 30 April 2024 1 May 2023 false 1 May 2024 30 April 2025 30 April 2025 11937622 Dr S J Burton iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11937622 2024-04-30 11937622 2025-04-30 11937622 2024-05-01 2025-04-30 11937622 frs-core:CurrentFinancialInstruments 2025-04-30 11937622 frs-core:Non-currentFinancialInstruments 2025-04-30 11937622 frs-core:OtherReservesSubtotal 2025-04-30 11937622 frs-core:RevaluationReserve 2024-05-01 2025-04-30 11937622 frs-core:RevaluationReserve 2025-04-30 11937622 frs-core:ShareCapital 2025-04-30 11937622 frs-core:RetainedEarningsAccumulatedLosses 2025-04-30 11937622 frs-bus:PrivateLimitedCompanyLtd 2024-05-01 2025-04-30 11937622 frs-bus:FilletedAccounts 2024-05-01 2025-04-30 11937622 frs-bus:SmallEntities 2024-05-01 2025-04-30 11937622 frs-bus:AuditExempt-NoAccountantsReport 2024-05-01 2025-04-30 11937622 frs-bus:SmallCompaniesRegimeForAccounts 2024-05-01 2025-04-30 11937622 frs-bus:Director1 2024-05-01 2025-04-30 11937622 frs-countries:EnglandWales 2024-05-01 2025-04-30 11937622 2023-04-30 11937622 2024-04-30 11937622 2023-05-01 2024-04-30 11937622 frs-core:CurrentFinancialInstruments 2024-04-30 11937622 frs-core:Non-currentFinancialInstruments 2024-04-30 11937622 frs-core:OtherReservesSubtotal 2024-04-30 11937622 frs-core:RevaluationReserve 2024-04-30 11937622 frs-core:ShareCapital 2024-04-30 11937622 frs-core:RetainedEarningsAccumulatedLosses 2024-04-30
Registered number: 11937622
Grander Designs Ltd
Financial Statements
For The Year Ended 30 April 2025
Grander Designs Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—4

Page 1
Grander Designs Ltd
Balance Sheet
As At 30 April 2025
Balance Sheet
Registered number: 11937622

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Investment Properties | 4 |  | 361,000 |  | 368,000
|  |  | 361,000 |  | 368,000
CURRENT ASSETS
Cash at bank and in hand |  | 1 |  | 1 |
|  | 1 |  | 1 |
Creditors: Amounts Falling Due Within One Year | 5 | (13,374 ) |  | (12,011 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (13,373 ) |  | (12,010 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 347,627 |  | 355,990
Creditors: Amounts Falling Due After More Than One Year | 6 |  | (143,027 ) |  | (154,478 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (7,361 ) |  | (9,111 )
NET ASSETS |  |  | 197,239 |  | 192,401
CAPITAL AND RESERVES
Called up share capital | 7 |  | 1 |  | 1
Revaluation reserve | 8 |  | 22,083 |  | -
Other reserves |  |  | 68,300 |  | -
Profit and Loss Account |  |  | 106,855 |  | 192,400
SHAREHOLDERS' FUNDS |  |  | 197,239 |  | 192,401

Page 1
Page 2
Grander Designs Ltd
Balance Sheet (continued)
As At 30 April 2025
For the year ending 30 April 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

Dr S J Burton Director
2 September 2025

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Grander Designs Ltd
Notes to the Financial Statements
For The Year Ended 30 April 2025
Notes to the Financial Statements
1. General Information
Grander Designs Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11937622 . The registered office is 40 South Avenue, Littleover, Derby, DE23 6BB.
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 represents rents receivable. Rental income is accrued evenly over the life of the rental agreement.
2.3. 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.
2.4. Financial Instruments
The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.
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. 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. The carrying amount of deferred tax assets is reviewed at the end of each reporting period.
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
1 1
4. Investment Property

| 2025
--- | ---
| £
Fair Value
As at 1 May 2024 | 368,000
Fair value adjustments | (7,000 )
As at 30 April 2025 | 361,000

If investment property had been accounted for under historical cost accounting rules, the amounts would be:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Cost | 331,556 |  | 331,556

Page 3
Page 4
Grander Designs Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 April 2025
The fair value of the investment property has been arrived at on the basis of a valuation carried out at 30 April 2025 by the director, who is internal to the company. The valuation was made on an open market value basis by reference to market evidence of transaction prices for similar properties.
5. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Corporation tax | 2,366 |  | 2,051
Accruals and deferred income | 1,008 |  | 960
Director's loan account | 10,000 |  | 9,000
| 13,374 |  | 12,011

6. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Directors loan account | 143,027 |  | 154,478

7. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 1 |  | 1

8. Reserves

| Revaluation Reserve
--- | ---
| £
Transfer to profit and loss | 22,083
As at 30 April 2025 | 22,083

9. Related Party Transactions
During the year the company rented a property to a related party of the director. A rent was charged amounting to £15,600 (2024 - £15,600).
Page 4