Acorah Software Products - Accounts Production 16.5.460 false true true 31 July 2024 1 August 2023 false 1 August 2024 31 July 2025 31 July 2025 11465580 Mr Wei Huang Mrs Zhiman Li true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11465580 2024-07-31 11465580 2025-07-31 11465580 2024-08-01 2025-07-31 11465580 frs-core:CurrentFinancialInstruments 2025-07-31 11465580 frs-core:Non-currentFinancialInstruments 2025-07-31 11465580 frs-core:ComputerEquipment 2025-07-31 11465580 frs-core:ComputerEquipment 2024-08-01 2025-07-31 11465580 frs-core:ComputerEquipment 2024-07-31 11465580 frs-core:FurnitureFittings 2025-07-31 11465580 frs-core:FurnitureFittings 2024-08-01 2025-07-31 11465580 frs-core:FurnitureFittings 2024-07-31 11465580 frs-core:InvestmentPropertyIncludedWithinPPE 2025-07-31 11465580 frs-core:InvestmentPropertyIncludedWithinPPE 2024-08-01 2025-07-31 11465580 frs-core:InvestmentPropertyIncludedWithinPPE 2024-07-31 11465580 frs-core:ShareCapital 2025-07-31 11465580 frs-core:RetainedEarningsAccumulatedLosses 2025-07-31 11465580 frs-bus:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31 11465580 frs-bus:FilletedAccounts 2024-08-01 2025-07-31 11465580 frs-bus:SmallEntities 2024-08-01 2025-07-31 11465580 frs-bus:AuditExempt-NoAccountantsReport 2024-08-01 2025-07-31 11465580 frs-bus:SmallCompaniesRegimeForAccounts 2024-08-01 2025-07-31 11465580 frs-bus:OrdinaryShareClass2 2024-08-01 2025-07-31 11465580 frs-bus:OrdinaryShareClass2 2025-07-31 11465580 frs-bus:OrdinaryShareClass3 2024-08-01 2025-07-31 11465580 frs-bus:OrdinaryShareClass3 2025-07-31 11465580 1 2024-08-01 2025-07-31 11465580 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2024-08-01 2025-07-31 11465580 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2025-07-31 11465580 frs-bus:Director1 2024-08-01 2025-07-31 11465580 frs-bus:Director2 2024-08-01 2025-07-31 11465580 frs-countries:EnglandWales 2024-08-01 2025-07-31 11465580 2023-07-31 11465580 2024-07-31 11465580 2023-08-01 2024-07-31 11465580 frs-core:CurrentFinancialInstruments 2024-07-31 11465580 frs-core:Non-currentFinancialInstruments 2024-07-31 11465580 frs-core:ShareCapital 2024-07-31 11465580 frs-core:RetainedEarningsAccumulatedLosses 2024-07-31 11465580 frs-bus:OrdinaryShareClass2 2023-08-01 2024-07-31 11465580 frs-bus:OrdinaryShareClass3 2023-08-01 2024-07-31 11465580 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2024-07-31
Registered number: 11465580
HL Properties Trading Limited
Unaudited Financial Statements
For The Year Ended 31 July 2025
Optimise Accountants Ltd
Office 15 Bramley House 2a
Bramley Road
Long Eaton
Nottinghamshire
NG10 3SX
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 11465580
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1,121,643 936,504
1,121,643 936,504
CURRENT ASSETS
Debtors 5 664 349
Cash at bank and in hand 23,945 7,237
24,609 7,586
Creditors: Amounts Falling Due Within One Year 6 (517,177 ) (325,800 )
NET CURRENT ASSETS (LIABILITIES) (492,568 ) (318,214 )
TOTAL ASSETS LESS CURRENT LIABILITIES 629,075 618,290
Creditors: Amounts Falling Due After More Than One Year 7 (673,854 ) (644,041 )
NET LIABILITIES (44,779 ) (25,751 )
CAPITAL AND RESERVES
Called up share capital 9 100 100
Fair value reserve 10 (7,085 ) -
Profit and Loss Account (37,794 ) (25,851 )
SHAREHOLDERS' FUNDS (44,779) (25,751)
Page 1
Page 2
For the year ending 31 July 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 Wei Huang
Director
03/10/2025
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
HL Properties Trading Limited is a private company, limited by shares, incorporated in England & Wales, registered number 11465580 . The registered office is Office 15 Bramley House 2a, Bramley Road, Long Eaton, Nottinghamshire, NG10 3SX.
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. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
2.3. 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.
2.4. 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:
Fixtures & Fittings 20% reducing balance basis
Computer Equipment 20% reducing balance basis
2.5. 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
Investment Properties Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost or Valuation
As at 1 August 2024 925,487 11,156 5,313 941,956
Additions 192,364 1,364 840 194,568
Revaluation (7,085 ) - - (7,085 )
As at 31 July 2025 1,110,766 12,520 6,153 1,129,439
...CONTINUED
Page 3
Page 4
Depreciation
As at 1 August 2024 - 3,683 1,769 5,452
Provided during the period - 1,495 849 2,344
As at 31 July 2025 - 5,178 2,618 7,796
Net Book Value
As at 31 July 2025 1,110,766 7,342 3,535 1,121,643
As at 1 August 2024 925,487 7,473 3,544 936,504
5. Debtors
2025 2024
£ £
Due within one year
Prepayments and accrued income 664 349
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Directors' loan accounts 517,177 325,800
7. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 673,854 644,041
8. Secured Creditors
Of the creditors the following amounts are secured.
2025 2024
£ £
Bank loans and overdrafts 673,853 644,041
9. Share Capital
2025 2024
Allotted, called up and fully paid £ £
50 Ordinary A shares of £ 1.000 each 50 50
50 Ordinary B shares of £ 1.000 each 50 50
100 100
10. Reserves
Fair Value Reserve
£
Transfer to profit and loss (7,085 )
As at 31 July 2025 (7,085 )
11. Ultimate Controlling Party
There is no ultimate controlling party due to each shareholder having an equal proportion of shares in the company.
Page 4