Acorah Software Products - Accounts Production 16.5.460 false true 31 August 2024 15 August 2023 false 1 September 2024 31 August 2025 31 August 2025 15074535 Mr Robert Hone Mrs Gayle Hone iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 15074535 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2025-08-31 15074535 2024-08-31 15074535 2025-08-31 15074535 2024-09-01 2025-08-31 15074535 frs-core:CurrentFinancialInstruments 2025-08-31 15074535 frs-core:Non-currentFinancialInstruments 2025-08-31 15074535 frs-core:ShareCapital 2025-08-31 15074535 frs-core:RetainedEarningsAccumulatedLosses 2025-08-31 15074535 frs-bus:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 15074535 frs-bus:FilletedAccounts 2024-09-01 2025-08-31 15074535 frs-bus:SmallEntities 2024-09-01 2025-08-31 15074535 frs-bus:AuditExempt-NoAccountantsReport 2024-09-01 2025-08-31 15074535 frs-bus:SmallCompaniesRegimeForAccounts 2024-09-01 2025-08-31 15074535 frs-bus:Director1 2024-09-01 2025-08-31 15074535 frs-bus:Director2 2024-09-01 2025-08-31 15074535 frs-countries:EnglandWales 2024-09-01 2025-08-31 15074535 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2024-08-31 15074535 2023-08-14 15074535 2024-08-31 15074535 2023-08-15 2024-08-31 15074535 frs-core:CurrentFinancialInstruments 2024-08-31 15074535 frs-core:Non-currentFinancialInstruments 2024-08-31 15074535 frs-core:ShareCapital 2024-08-31 15074535 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31
Registered number: 15074535
R&GH Properties Ltd
Unaudited Financial Statements
For The Year Ended 31 August 2025
Accufy Accounting
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 15074535
31 August 2025 31 August 2024
Notes £ £ £ £
FIXED ASSETS
Investment Properties 4 475,000 161,784
475,000 161,784
CURRENT ASSETS
Debtors 5 1,112 350
Cash at bank and in hand 2,927 3,604
4,039 3,954
Creditors: Amounts Falling Due Within One Year 6 (771 ) (51,334 )
NET CURRENT ASSETS (LIABILITIES) 3,268 (47,380 )
TOTAL ASSETS LESS CURRENT LIABILITIES 478,268 114,404
Creditors: Amounts Falling Due After More Than One Year 7 (478,603 ) (119,759 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (1,176 ) -
NET LIABILITIES (1,511 ) (5,355 )
CAPITAL AND RESERVES
Called up share capital 9 10 10
Profit and Loss Account (1,521 ) (5,365 )
SHAREHOLDERS' FUNDS (1,511) (5,355)
Page 1
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 Robert Hone
Director
11/10/2025
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
R&GH Properties Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 15074535 . The registered office is 4 Stoney Close, Solihull, B92 0QF.
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 amounts receivable for rents and services net of VAT and trade discounts.
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: 2 (2024: 2)
2 2
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4. Investment Property
31 August 2025
£
Fair Value
As at 1 September 2024 161,784
Additions 312,882
Revaluations 334
As at 31 August 2025 475,000
Investment properties comprise of an amount of £475,000 (2024: £161,784) for which a first charge over the underlying assets has been given to the lenders. The fair value of the investment properties have been arrived at on the basis of a valuation carried out by the director at period end.
5. Debtors
31 August 2025 31 August 2024
£ £
Due within one year
Other debtors - 350
Due after more than one year
Other debtors 1,112 -
1,112 350
6. Creditors: Amounts Falling Due Within One Year
31 August 2025 31 August 2024
£ £
Trade creditors 1 -
Other creditors 770 51,334
771 51,334
7. Creditors: Amounts Falling Due After More Than One Year
31 August 2025 31 August 2024
£ £
Bank loans 333,478 119,759
Other creditors 145,125 -
478,603 119,759
Bank Loans includes £333,478 (2024: £119,759) secured by way of a fixed first charge over the underlying assets. 
Of the creditors falling due after more than one year the following amounts are due after more than five years.
31 August 2025 31 August 2024
£ £
Bank loans 333,478 119,759
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8. Secured Creditors
Of the creditors the following amounts are secured.
31 August 2025 31 August 2024
£ £
Bank loans and overdrafts 333,478 119,759
9. Share Capital
31 August 2025 31 August 2024
£ £
Allotted, Called up and fully paid 10 10
Page 5