Acorah Software Products - Accounts Production 16.5.460 false true 31 August 2024 1 September 2023 false 1 September 2024 31 August 2025 31 August 2025 09175791 Mr. Manoj Dhuna Mrs Sangeeta Dhuna iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09175791 2024-08-31 09175791 2025-08-31 09175791 2024-09-01 2025-08-31 09175791 frs-core:CurrentFinancialInstruments 2025-08-31 09175791 frs-core:ComputerEquipment 2025-08-31 09175791 frs-core:ComputerEquipment 2024-09-01 2025-08-31 09175791 frs-core:ComputerEquipment 2024-08-31 09175791 frs-core:InvestmentPropertyIncludedWithinPPE 2025-08-31 09175791 frs-core:RevaluationReserve 2024-09-01 2025-08-31 09175791 frs-core:RevaluationReserve 2024-08-31 09175791 frs-core:RevaluationReserve 2025-08-31 09175791 frs-core:ShareCapital 2025-08-31 09175791 frs-core:RetainedEarningsAccumulatedLosses 2025-08-31 09175791 frs-bus:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 09175791 frs-bus:FilletedAccounts 2024-09-01 2025-08-31 09175791 frs-bus:SmallEntities 2024-09-01 2025-08-31 09175791 frs-bus:AuditExempt-NoAccountantsReport 2024-09-01 2025-08-31 09175791 frs-bus:SmallCompaniesRegimeForAccounts 2024-09-01 2025-08-31 09175791 frs-bus:Director1 2024-09-01 2025-08-31 09175791 frs-bus:Director2 2024-09-01 2025-08-31 09175791 frs-countries:EnglandWales 2024-09-01 2025-08-31 09175791 2023-08-31 09175791 2024-08-31 09175791 2023-09-01 2024-08-31 09175791 frs-core:CurrentFinancialInstruments 2024-08-31 09175791 frs-core:RevaluationReserve 2024-08-31 09175791 frs-core:ShareCapital 2024-08-31 09175791 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31
Registered number: 09175791
Dhuna Properties Limited
Unaudited Financial Statements
For The Year Ended 31 August 2025
Hennessey & Co
Accountants & Consultants
309 High Road
Benfleet
Essex
SS7 5HA
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 09175791
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 3,118 935
Investment Properties 5 1,273,641 1,273,642
1,276,759 1,274,577
CURRENT ASSETS
Investments 6 129,980 78,727
Cash at bank and in hand 38,258 50,492
168,238 129,219
Creditors: Amounts Falling Due Within One Year 7 (1,110,104 ) (1,088,620 )
NET CURRENT ASSETS (LIABILITIES) (941,866 ) (959,401 )
TOTAL ASSETS LESS CURRENT LIABILITIES 334,893 315,176
PROVISIONS FOR LIABILITIES
Deferred Taxation (19,615 ) (9,465 )
NET ASSETS 315,278 305,711
CAPITAL AND RESERVES
Called up share capital 8 100 100
Revaluation reserve 9 308,342 295,350
Profit and Loss Account 6,836 10,261
SHAREHOLDERS' FUNDS 315,278 305,711
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Page 2
For the year ending 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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. Manoj Dhuna
Director
05/09/2025
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Dhuna Properties Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09175791 . The registered office is 309 High Road, Benfleet, Essex, SS7 5HA.
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. 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:
Computer Equipment 20& Cost
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. 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 year, 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was:
2025 2024
Office and administration 1 2
1 2
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4. Tangible Assets
Computer Equipment
£
Cost or Valuation
As at 1 September 2024 1,558
Additions 2,578
As at 31 August 2025 4,136
Depreciation
As at 1 September 2024 623
Provided during the period 395
As at 31 August 2025 1,018
Net Book Value
As at 31 August 2025 3,118
As at 1 September 2024 935
5. Investment Property
2025
£
Fair Value
As at 1 September 2024 1,299,242
Revaluations 12,992
Depreciation and impairment (38,593 )
As at 31 August 2025 1,273,641
6. Current Asset Investments
2025 2024
£ £
Short term deposits 129,980 78,727
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors (1 ) -
Corporation tax 1,997 -
Accruals and deferred income 1,661 1,620
Directors' loan accounts 119,701 118,229
Amounts owed to related parties 986,746 968,771
1,110,104 1,088,620
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
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9. Reserves
Revaluation Reserve
£
As at 1 September 2024 295,350
Surplus on revaluation 12,992
As at 31 August 2025 308,342
10. Related Party Transactions
Included in Creditors at the year end is an amount owed to M K Dhuna Ltd of £986,746.
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