Acorah Software Products - Accounts Production 16.6.920 false true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 10878645 Mr Peter Holden iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10878645 2024-03-31 10878645 2025-03-31 10878645 2024-04-01 2025-03-31 10878645 frs-core:CurrentFinancialInstruments 2025-03-31 10878645 frs-core:Non-currentFinancialInstruments 2025-03-31 10878645 frs-core:ShareCapital 2025-03-31 10878645 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 10878645 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 10878645 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 10878645 frs-bus:SmallEntities 2024-04-01 2025-03-31 10878645 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 10878645 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 10878645 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2024-04-01 2025-03-31 10878645 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2024-03-31 10878645 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2025-03-31 10878645 frs-bus:Director1 2024-04-01 2025-03-31 10878645 1 2024-04-01 2025-03-31 10878645 frs-countries:EnglandWales 2024-04-01 2025-03-31 10878645 2023-03-31 10878645 2024-03-31 10878645 2023-04-01 2024-03-31 10878645 frs-core:CurrentFinancialInstruments 2024-03-31 10878645 frs-core:Non-currentFinancialInstruments 2024-03-31 10878645 frs-core:ShareCapital 2024-03-31 10878645 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31 10878645 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2024-03-31 10878645 1 2023-04-01 2024-03-31
Registered number: 10878645
H E A Lettings Limited
Unaudited Financial Statements
For The Year Ended 31 March 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 10878645
2025 2024
Notes £ £ £ £
FIXED ASSETS
Investment Properties 4 468,500 440,000
468,500 440,000
CURRENT ASSETS
Debtors 5 137 93
Cash at bank and in hand 4,678 16,438
4,815 16,531
Creditors: Amounts Falling Due Within One Year 6 (246,244 ) (207,609 )
NET CURRENT ASSETS (LIABILITIES) (241,429 ) (191,078 )
TOTAL ASSETS LESS CURRENT LIABILITIES 227,071 248,922
Creditors: Amounts Falling Due After More Than One Year 7 - (57,011 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (36,911 ) (29,786 )
NET ASSETS 190,160 162,125
CAPITAL AND RESERVES
Called up share capital 9 100 100
Fair value reserve 10 110,732 89,357
Profit and Loss Account 79,328 72,668
SHAREHOLDERS' FUNDS 190,160 162,125
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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 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 Peter Holden
Director
21/10/2025
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
H E A Lettings Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10878645 . The registered office is 6 Watkin Lane, Lostock Hall, Preston, PR5 5RD.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historic cost convention and in accordance with the FRS 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 comprises rental income from property letting.

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
Taxation represents the sum of the tax currently payable and deferred tax.
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 all 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. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was:
2025 2024
Directors 1 1
1 1
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4. Investment Property
2025
£
Fair Value
As at 1 April 2024 440,000
Fair value adjustments 28,500
As at 31 March 2025 468,500
5. Debtors
2025 2024
£ £
Due within one year
Prepayments and accrued income 137 93
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Bank loans and overdrafts - 1,569
Corporation tax 1,562 3,311
Other creditors 600 600
Accruals and deferred income 1,282 1,343
Director's loan account 84,014 84,000
Loan - Holdens Estate Agents Limited 158,786 116,786
246,244 207,609
7. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans - 57,011
8. Secured Creditors
Of the creditors the following amounts are secured.
2025 2024
£ £
Bank loans and overdrafts - 58,581
9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
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10. Reserves
Fair Value Reserve
£
As at 1 April 2024 89,357
Movements in fair value reserve (7,125)
Transfer to profit and loss 28,500
As at 31 March 2025 110,732
11. Related Party Transactions
Holdens Estate Agents LimitedThe sole Director and Shareholder of Holdens Estate Agents Limited is the sole Director and Shareholder of HEA Lettings Limited. HEA Lettings Limited has borrowed monies from Holdens Estate Agents Limited. The amount outstanding at 31st March 2025 was £158,786 (2024-£116,784). The loan is interest free and repayable on demand.

Holdens Estate Agents Limited

The sole Director and Shareholder of Holdens Estate Agents Limited is the sole Director and Shareholder of HEA Lettings Limited. HEA Lettings Limited has borrowed monies from Holdens Estate Agents Limited. The amount outstanding at 31st March 2025 was £158,786 (2024-£116,784). The loan is interest free and repayable on demand.

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