Acorah Software Products - Accounts Production 16.5.460 false true 31 January 2024 1 February 2023 false 1 February 2024 31 January 2025 31 January 2025 13836732 Mr Patrick Dixon Mrs Elspeth Dixon Mr Dermot Costelloe Mrs Helen Costelloe iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13836732 2024-01-31 13836732 2025-01-31 13836732 2024-02-01 2025-01-31 13836732 frs-core:CurrentFinancialInstruments 2025-01-31 13836732 frs-core:FurnitureFittings 2025-01-31 13836732 frs-core:FurnitureFittings 2024-02-01 2025-01-31 13836732 frs-core:FurnitureFittings 2024-01-31 13836732 frs-core:InvestmentPropertyIncludedWithinPPE 2025-01-31 13836732 frs-core:InvestmentPropertyIncludedWithinPPE 2024-02-01 2025-01-31 13836732 frs-core:InvestmentPropertyIncludedWithinPPE 2024-01-31 13836732 frs-core:ShareCapital 2025-01-31 13836732 frs-core:RetainedEarningsAccumulatedLosses 2025-01-31 13836732 frs-bus:PrivateLimitedCompanyLtd 2024-02-01 2025-01-31 13836732 frs-bus:FilletedAccounts 2024-02-01 2025-01-31 13836732 frs-bus:SmallEntities 2024-02-01 2025-01-31 13836732 frs-bus:AuditExempt-NoAccountantsReport 2024-02-01 2025-01-31 13836732 frs-bus:SmallCompaniesRegimeForAccounts 2024-02-01 2025-01-31 13836732 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2024-02-01 2025-01-31 13836732 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2024-01-31 13836732 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2025-01-31 13836732 frs-bus:Director1 2024-02-01 2025-01-31 13836732 frs-bus:Director2 2024-02-01 2025-01-31 13836732 frs-bus:Director3 2024-02-01 2025-01-31 13836732 frs-bus:Director4 2024-02-01 2025-01-31 13836732 frs-countries:EnglandWales 2024-02-01 2025-01-31 13836732 2023-01-31 13836732 2024-01-31 13836732 2023-02-01 2024-01-31 13836732 frs-core:CurrentFinancialInstruments 2024-01-31 13836732 frs-core:ShareCapital 2024-01-31 13836732 frs-core:RetainedEarningsAccumulatedLosses 2024-01-31 13836732 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2024-01-31
Registered number: 13836732
Habberley Properties Limited
Unaudited Financial Statements
For The Year Ended 31 January 2025
Habberley Properties Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
Habberley Properties Limited
Balance Sheet
As At 31 January 2025
Balance Sheet
Registered number: 13836732

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 237,931 |  | 233,448
|  |  | 237,931 |  | 233,448
CURRENT ASSETS
Debtors | 5 | 445 |  | 409 |
Cash at bank and in hand |  | 10,144 |  | 6,765 |
|  | 10,589 |  | 7,174 |
Creditors: Amounts Falling Due Within One Year | 6 | (238,572 ) |  | (242,756 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (227,983 ) |  | (235,582 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 9,948 |  | (2,134 )
PROVISIONS FOR LIABILITIES
Deferred Taxation | 7 |  | (1,277 ) |  | (655 )
NET ASSETS/(LIABILITIES) |  |  | 8,671 |  | (2,789 )
CAPITAL AND RESERVES
Called up share capital | 8 |  | 250 |  | 250
Fair value reserve | 9 |  | 3,070 |  | (1,210 )
Profit and Loss Account |  |  | 5,351 |  | (1,829 )
SHAREHOLDERS' FUNDS |  |  | 8,671 |  | (2,789)

Page 1
Page 2
Habberley Properties Limited
Balance Sheet (continued)
As At 31 January 2025
For the year ending 31 January 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 Patrick Dixon Director
16 October 2025

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Habberley Properties Limited
Notes to the Financial Statements
For The Year Ended 31 January 2025
Notes to the Financial Statements
1. General Information
Habberley Properties Limited is a private company, limited by shares, incorporated in England & Wales, registered number 13836732 . The registered office is Bailey View, Bletchley Court, Bletchley, Market Drayton, TF9 3RZ.
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 letting of residential property and is recognised as the company becomes entitled to the consideration received.
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:

Fixtures & Fittings | 15% - 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.
2.5. 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 or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also 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: 4 (2024: 4)
4 4
Page 3
Page 4
Habberley Properties Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 January 2025
4. Tangible Assets

| Investment Properties | Fixtures & Fittings | Total
--- | --- | --- | ---
| £ | £ | £
Cost or Valuation
As at 1 February 2024 | 230,000 | 4,773 | 234,773
Revaluation | 5,000 | - | 5,000
As at 31 January 2025 | 235,000 | 4,773 | 239,773
Depreciation
As at 1 February 2024 | - | 1,325 | 1,325
Provided during the period | - | 517 | 517
As at 31 January 2025 | - | 1,842 | 1,842
Net Book Value
As at 31 January 2025 | 235,000 | 2,931 | 237,931
As at 1 February 2024 | 230,000 | 3,448 | 233,448

Cost or valuation as at 31 January 2025 represented by:

| Investment Properties | Fixtures & Fittings | Total
--- | --- | --- | ---
| £ | £ | £
At cost | - | 4,773 | 4,773
At valuation | 235,000 | - | 235,000
| 235,000 | 4,773 | 239,773

Investment property is recognised at fair value represented by:
Historical cost: £231,210
Valuations: £3,790
The directors have considered the valuation of the investment properties and in their opinion the revalued amount shown is in line with the open market value. Revaluation gains and losses are taken to the fair value reserve in accordance with the accounting policy.
5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Prepayments and accrued income | 445 |  | 409

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | - |  | 59
Other creditors | 236,790 |  | 242,374
Taxation and social security | 1,782 |  | 323
| 238,572 |  | 242,756

Page 4
Page 5
Habberley Properties Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 January 2025
7. Deferred Taxation
The provision for deferred tax is made up as follows:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Other timing differences | 1,277 |  | 655

8. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 250 |  | 250

9. Reserves

| Fair Value Reserve
--- | ---
| £
As at 1 February 2024 | (1,210 )
Transfer to profit and loss | 4,280
As at 31 January 2025 | 3,070

10. Related Party Transactions
Included within other creditors is a balance of £231,436 (2024: £237,436) owed to the directors. No interest has been charged on the outstanding balance and there were no conditions attached
Page 5