Acorah Software Products - Accounts Production 16.5.460 false true 30 December 2023 31 December 2022 false 31 December 2023 30 December 2024 30 December 2024 12349516 Mr Adam Howarth Mr Jonathan Bloom iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12349516 2023-12-30 12349516 2024-12-30 12349516 2023-12-31 2024-12-30 12349516 frs-core:CurrentFinancialInstruments 2024-12-30 12349516 frs-core:Non-currentFinancialInstruments 2024-12-30 12349516 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-12-30 12349516 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-12-31 2024-12-30 12349516 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-12-30 12349516 frs-core:ShareCapital 2024-12-30 12349516 frs-core:RetainedEarningsAccumulatedLosses 2024-12-30 12349516 frs-bus:PrivateLimitedCompanyLtd 2023-12-31 2024-12-30 12349516 frs-bus:FilletedAccounts 2023-12-31 2024-12-30 12349516 frs-bus:SmallEntities 2023-12-31 2024-12-30 12349516 frs-bus:AuditExempt-NoAccountantsReport 2023-12-31 2024-12-30 12349516 frs-bus:SmallCompaniesRegimeForAccounts 2023-12-31 2024-12-30 12349516 frs-bus:Director1 2023-12-31 2024-12-30 12349516 frs-bus:Director2 2023-12-31 2024-12-30 12349516 frs-countries:EnglandWales 2023-12-31 2024-12-30 12349516 2022-12-30 12349516 2023-12-30 12349516 2022-12-31 2023-12-30 12349516 frs-core:CurrentFinancialInstruments 2023-12-30 12349516 frs-core:Non-currentFinancialInstruments 2023-12-30 12349516 frs-core:ShareCapital 2023-12-30 12349516 frs-core:RetainedEarningsAccumulatedLosses 2023-12-30
Registered number: 12349516
HB Properties Manchester Limited
Unaudited Financial Statements
For The Year Ended 30 December 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 12349516
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 379,502 354,842
379,502 354,842
CURRENT ASSETS
Cash at bank and in hand 7,914 5,969
7,914 5,969
Creditors: Amounts Falling Due Within One Year 5 (140,596 ) (140,097 )
NET CURRENT ASSETS (LIABILITIES) (132,682 ) (134,128 )
TOTAL ASSETS LESS CURRENT LIABILITIES 246,820 220,714
Creditors: Amounts Falling Due After More Than One Year 6 (228,558 ) (228,558 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (5,000 ) -
NET ASSETS/(LIABILITIES) 13,262 (7,844 )
CAPITAL AND RESERVES
Called up share capital 8 200 200
Profit and Loss Account 13,062 (8,044 )
SHAREHOLDERS' FUNDS 13,262 (7,844)
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For the year ending 30 December 2024 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 Adam Howarth
Director
29/09/2025
The notes on pages 3 to 4 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
HB Properties Manchester Limited is a private company, limited by shares, incorporated in England & Wales, registered number 12349516 . The registered office is 7A Medway Crescent, Altrincham, WA14 4UA.
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 and represents rental income.
2.3. Tangible Fixed Assets and Depreciation
Investment property is revalued to its fair value at each reporting date and changes in fair value are recognised in the profit and loss.
Freehold 0%
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: NIL (2023: NIL)
- -
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4. Tangible Assets
Land & Property
Freehold
£
Cost or Valuation
As at 31 December 2023 354,842
Additions 4,660
Revaluation 20,000
As at 30 December 2024 379,502
Net Book Value
As at 30 December 2024 379,502
As at 31 December 2023 354,842
5. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Accruals and deferred income 1,596 1,097
Directors' loan accounts 139,000 139,000
140,596 140,097
6. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 228,558 228,558
7. Secured Creditors
Of the creditors the following amounts are secured.
2024 2023
£ £
Bank loans and overdrafts 228,558 228,558
8. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 200 200
9. Related Party Transactions
Directors' loans (note 5) are amounts owing to Jonathan Bloom £69,500 and Adam Howarth £69,500 
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