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 13571832 Miss Lisa Mitchell Miss Sophie Mitchell iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13571832 2024-08-31 13571832 2025-08-31 13571832 2024-09-01 2025-08-31 13571832 frs-core:Non-currentFinancialInstruments 2025-08-31 13571832 frs-core:ComputerEquipment 2025-08-31 13571832 frs-core:ComputerEquipment 2024-09-01 2025-08-31 13571832 frs-core:ComputerEquipment 2024-08-31 13571832 frs-core:ShareCapital 2025-08-31 13571832 frs-core:RetainedEarningsAccumulatedLosses 2025-08-31 13571832 frs-bus:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 13571832 frs-bus:FilletedAccounts 2024-09-01 2025-08-31 13571832 frs-bus:SmallEntities 2024-09-01 2025-08-31 13571832 frs-bus:AuditExempt-NoAccountantsReport 2024-09-01 2025-08-31 13571832 frs-bus:SmallCompaniesRegimeForAccounts 2024-09-01 2025-08-31 13571832 frs-bus:Director1 2024-09-01 2025-08-31 13571832 frs-bus:Director2 2024-09-01 2025-08-31 13571832 frs-countries:EnglandWales 2024-09-01 2025-08-31 13571832 2023-08-31 13571832 2024-08-31 13571832 2023-09-01 2024-08-31 13571832 frs-core:Non-currentFinancialInstruments 2024-08-31 13571832 frs-core:ShareCapital 2024-08-31 13571832 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31
Registered number: 13571832
Properties by L & S Ltd
Unaudited Financial Statements
For The Year Ended 31 August 2025
AK Accounts & Taxation Limited
The Whitehouse
Hockliffe Road
Leighton Buzzard
Beds
LU7 1HD
Properties by L & S Ltd
Contents
Contents

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

Page 1
Properties by L & S Ltd
Balance Sheet
As At 31 August 2025
Balance Sheet
Registered number: 13571832

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 120 |  | 160
Investment Properties | 5 |  | 265,001 |  | 255,001
|  |  | 265,121 |  | 255,161
CURRENT ASSETS
Cash at bank and in hand |  | 93,669 |  | 90,416 |
|  | 93,669 |  | 90,416 |
Creditors: Amounts Falling Due Within One Year | 7 | (326,893 ) |  | (326,846 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (233,224 ) |  | (236,430 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 31,897 |  | 18,731
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (47,495 ) |  | (47,495 )
NET LIABILITIES |  |  | (15,598 ) |  | (28,764 )
CAPITAL AND RESERVES
Called up share capital | 9 |  | 100 |  | 100
Profit and Loss Account |  |  | (15,698 ) |  | (28,864 )
SHAREHOLDERS' FUNDS |  |  | (15,598) |  | (28,764)

Page 1
Page 2
Properties by L & S Ltd
Balance Sheet (continued)
As At 31 August 2025
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

Miss Lisa Mitchell Director
24/09/2025

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Properties by L & S Ltd
Notes to the Financial Statements
For The Year Ended 31 August 2025
Notes to the Financial Statements
1. General Information
Properties by L & S Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13571832 . The registered office is 33 Pimms Grove, High Wycombe, Bucks, HP13 7EF.
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:

Computer Equipment | 25% Reducing Balance

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: 2 (2024: 2)
2 2
4. Tangible Assets

| Computer Equipment
--- | ---
| £
Cost or Valuation
As at 1 September 2024 | 380
As at 31 August 2025 | 380
Depreciation
As at 1 September 2024 | 220
Provided during the period | 40
As at 31 August 2025 | 260
Net Book Value
As at 31 August 2025 | 120
As at 1 September 2024 | 160

Page 3
Page 4
Properties by L & S Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2025
5. Investment Property

| 2025
--- | ---
| £
Fair Value
As at 1 September 2024 | 255,001
Revaluations | 10,000
As at 31 August 2025 | 265,001

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Other creditors | 326,893 |  | 326,846

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 47,495 |  | 47,495

9. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

Page 4