Acorah Software Products - Accounts Production 16.5.460 false true true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 13285981 Richard Paul Dupoy Russell Alexander Armfield iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13285981 2024-03-31 13285981 2025-03-31 13285981 2024-04-01 2025-03-31 13285981 frs-core:CurrentFinancialInstruments 2025-03-31 13285981 frs-core:Non-currentFinancialInstruments 2025-03-31 13285981 frs-core:ShareCapital 2025-03-31 13285981 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 13285981 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 13285981 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 13285981 frs-bus:SmallEntities 2024-04-01 2025-03-31 13285981 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 13285981 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 13285981 frs-bus:Director1 2024-04-01 2025-03-31 13285981 frs-bus:Director1 2024-03-31 13285981 frs-bus:Director1 2025-03-31 13285981 frs-bus:Director2 2024-04-01 2025-03-31 13285981 frs-countries:EnglandWales 2024-04-01 2025-03-31 13285981 2023-03-31 13285981 2024-03-31 13285981 2023-04-01 2024-03-31 13285981 frs-core:CurrentFinancialInstruments 2024-03-31 13285981 frs-core:Non-currentFinancialInstruments 2024-03-31 13285981 frs-core:ShareCapital 2024-03-31 13285981 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: 13285981
YESD Properties LTD
Unaudited Financial Statements
For The Year Ended 31 March 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 13285981
2025 2024
Notes £ £ £ £
CURRENT ASSETS
Debtors 4 25,506 23,360
Cash at bank and in hand 95,160 21
120,666 23,381
Creditors: Amounts Falling Due Within One Year 5 (121,641 ) (23,281 )
NET CURRENT ASSETS (LIABILITIES) (975 ) 100
TOTAL ASSETS LESS CURRENT LIABILITIES (975 ) 100
NET (LIABILITIES)/ASSETS (975 ) 100
CAPITAL AND RESERVES
Called up share capital 6 100 100
Profit and Loss Account (1,075 ) -
SHAREHOLDERS' FUNDS (975) 100
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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 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
Richard Paul Dupoy
Director
15 October 2025
The notes on pages 3 to 4 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
YESD Properties LTD is a private company, limited by shares, incorporated in England & Wales, registered number 13285981 . The registered office is 809 Salisbury House, 29 Finsbury Circus, London, EC2M 7AQ.
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. The directors believe that the company would have sufficient resources to continue to trade for foreseeable future.
2.3. 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: 1)
2 1
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4. Debtors
2025 2024
£ £
Due within one year
Directors' loan accounts 6,360 -
Amounts owed by other related parties 17,000 23,360
23,360 23,360
Due after more than one year
Corporation tax recoverable assets 2,146 -
25,506 23,360
5. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Corporation tax 2,146 -
Accruals and deferred income 760 146
Amounts owed to related parties 118,735 23,135
121,641 23,281
6. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
7. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 April 2024 Amounts advanced Amounts repaid Amounts written off As at 31 March 2025
£ £ £ £ £
Mr Richard Dupoy - 6,360 - - 6,360
The above loan is unsecured, interest free and repayable on demand.
8. Related Party Transactions
Included in creditors due within one year is an amount of £118,735 (2024: £23,135 ) owed to the companies in which the director has beneficial interest. The amount is interest free and repayable on demand.
Included in debtors due within one year is an amount of £17,000 (2024: £23,360) owed by the companies in which the director has beneficial interest. The amount is interest free and repayable on demand.
Included in debtors due within one year is an amount of £6,360 (2024:£Nil) owed by the director. The amount is interest free and repayable on demand.
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