Acorah Software Products - Accounts Production 16.5.460 false true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 11208647 Mrs A P Patel Mr P N Patel iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11208647 2024-03-31 11208647 2025-03-31 11208647 2024-04-01 2025-03-31 11208647 frs-core:CurrentFinancialInstruments 2025-03-31 11208647 frs-core:Non-currentFinancialInstruments 2025-03-31 11208647 frs-core:SharePremium 2025-03-31 11208647 frs-core:ShareCapital 2025-03-31 11208647 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 11208647 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 11208647 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 11208647 frs-bus:SmallEntities 2024-04-01 2025-03-31 11208647 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 11208647 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 11208647 frs-bus:Director1 2024-04-01 2025-03-31 11208647 frs-bus:Director2 2024-04-01 2025-03-31 11208647 frs-countries:EnglandWales 2024-04-01 2025-03-31 11208647 2023-03-31 11208647 2024-03-31 11208647 2023-04-01 2024-03-31 11208647 frs-core:CurrentFinancialInstruments 2024-03-31 11208647 frs-core:Non-currentFinancialInstruments 2024-03-31 11208647 frs-core:SharePremium 2024-03-31 11208647 frs-core:ShareCapital 2024-03-31 11208647 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: 11208647
Leadenhall Capital Limited
Unaudited Financial Statements
For The Year Ended 31 March 2025
Dhillon Accountants Limited
Chartered Accountants
Office 1
21 Hatherton Street
Walsall
WS4 2LA
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 11208647
2025 2024
Notes £ £ £ £
FIXED ASSETS
Investment Properties 4 3,190,420 3,280,420
3,190,420 3,280,420
CURRENT ASSETS
Cash at bank and in hand 98,972 14,480
98,972 14,480
Creditors: Amounts Falling Due Within One Year 5 (1,774,651 ) (1,746,263 )
NET CURRENT ASSETS (LIABILITIES) (1,675,679 ) (1,731,783 )
TOTAL ASSETS LESS CURRENT LIABILITIES 1,514,741 1,548,637
Creditors: Amounts Falling Due After More Than One Year 6 (1,079,128 ) (1,195,418 )
NET ASSETS 435,613 353,219
CAPITAL AND RESERVES
Called up share capital 7 100 100
Share premium account 282,614 282,614
Profit and Loss Account 152,899 70,505
SHAREHOLDERS' FUNDS 435,613 353,219
Page 1
Page 2
For the year ending 31 March 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 P N Patel
Director
06/11/2025
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
Leadenhall Capital Limited is a private company, limited by shares, registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page. 
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention. 
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts.
2.3. Investment Properties
Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss. 
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.
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Page 4
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
4. Investment Property
2025
£
Fair Value
As at 1 April 2024 3,280,420
Disposals (90,000 )
As at 31 March 2025 3,190,420
5. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Bank loans and overdrafts 151,614 155,617
Corporation tax 24,842 3,683
Accruals and deferred income 1,800 18,392
Directors' loan accounts 1,596,395 1,568,571
1,774,651 1,746,263
6. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 1,079,128 1,195,418
7. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
Page 4