Acorah Software Products - Accounts Production 16.5.460 false true 31 December 2023 1 January 2023 false 1 January 2024 31 December 2024 31 December 2024 07891900 Mr David Tamir iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07891900 2023-12-31 07891900 2024-12-31 07891900 2024-01-01 2024-12-31 07891900 frs-core:CurrentFinancialInstruments 2024-12-31 07891900 frs-core:Non-currentFinancialInstruments 2024-12-31 07891900 frs-core:RevaluationReserve 2024-01-01 2024-12-31 07891900 frs-core:RevaluationReserve 2023-12-31 07891900 frs-core:RevaluationReserve 2024-12-31 07891900 frs-core:ShareCapital 2024-12-31 07891900 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 07891900 frs-bus:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 07891900 frs-bus:FilletedAccounts 2024-01-01 2024-12-31 07891900 frs-bus:SmallEntities 2024-01-01 2024-12-31 07891900 frs-bus:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 07891900 frs-bus:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 07891900 frs-bus:Director1 2024-01-01 2024-12-31 07891900 frs-countries:EnglandWales 2024-01-01 2024-12-31 07891900 2022-12-31 07891900 2023-12-31 07891900 2023-01-01 2023-12-31 07891900 frs-core:CurrentFinancialInstruments 2023-12-31 07891900 frs-core:Non-currentFinancialInstruments 2023-12-31 07891900 frs-core:RevaluationReserve 2023-12-31 07891900 frs-core:ShareCapital 2023-12-31 07891900 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31
Registered number: 07891900
Pery Properties Investment Limited
Unaudited Financial Statements
For The Year Ended 31 December 2024
Brindley Goldstein Limited
103 High Street
Waltham Cross
EN8 7AN
Pery Properties Investment Limited
Contents
Contents

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

Page 1
Pery Properties Investment Limited
Balance Sheet
As At 31 December 2024
Balance Sheet
Registered number: 07891900

| 2024 | 2023
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Investment Properties | 4 |  | 2,900,000 |  | 2,233,000
|  |  | 2,900,000 |  | 2,233,000
CURRENT ASSETS
Cash at bank and in hand |  | 11,882 |  | 1,073 |
|  | 11,882 |  | 1,073 |
Creditors: Amounts Falling Due Within One Year | 5 | (6,649 ) |  | (162,694 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 5,233 |  | (161,621 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 2,905,233 |  | 2,071,379
Creditors: Amounts Falling Due After More Than One Year | 6 |  | (1,450,000 ) |  | (1,245,000 )
NET ASSETS |  |  | 1,455,233 |  | 826,379
CAPITAL AND RESERVES
Called up share capital | 7 |  | 100 |  | 100
Revaluation reserve | 9 |  | 1,962,000 |  | 1,295,000
Profit and Loss Account |  |  | (506,867 ) |  | (468,721 )
SHAREHOLDERS' FUNDS |  |  | 1,455,233 |  | 826,379

Page 1
Page 2
Pery Properties Investment Limited
Balance Sheet (continued)
As At 31 December 2024
For the year ending 31 December 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 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

Mr David Tamir Director
2nd October 2025

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Pery Properties Investment Limited
Notes to the Financial Statements
For The Year Ended 31 December 2024
Notes to the Financial Statements
1. General Information
Pery Properties Investment Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07891900 . The registered office is 103 High Street, Waltham Cross, Hertfordshire, EN8 7AN .
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 rent receivable.
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2023: 2)
2 2
4. Investment Property

| 2024
--- | ---
| £
Fair Value
As at 1 January 2024 | 2,233,000
Revaluations | 667,000
As at 31 December 2024 | 2,900,000

As part of the company's policy on investment property, the director has revalued the investment property as of 31 December 2024 based on their professional judgement, market conditions, and available data. The director considers the revaluation to reflect a true and fair view of the of the property's fair value at the reporting date.
5. Creditors: Amounts Falling Due Within One Year

| 2024 |  | 2023
--- | --- | --- | ---
| £ |  | £
Bank loans and overdrafts | - |  | 33,728
Corporation tax | 6,649 |  | 6,259
Director's loan account | - |  | 122,707
| 6,649 |  | 162,694

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

| 2024 |  | 2023
--- | --- | --- | ---
| £ |  | £
Bank loans | 1,450,000 |  | 1,245,000

Page 3
Page 4
Pery Properties Investment Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2024
7. Share Capital

| 2024 |  | 2023
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

The company was under the control of Mr David Tamir throughout the current year. Mr David Tamir is personally interested in 100% of the company's share capital.
8. Dividends

| 2024 |  | 2023
--- | --- | --- | ---
| £ |  | £
On equity shares:
Final dividend paid | 68,000 |  | -

Mr David Tamir received a dividend from the company during the year of £68,000 (2023: Nil).
9. Reserves

| Revaluation Reserve
--- | ---
| £
As at 1 January 2024 | 1,295,000
Surplus on revaluation | 667,000
As at 31 December 2024 | 1,962,000

Page 4