Acorah Software Products - Accounts Production 16.8.200 false true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 9793404 Mr David Slater iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 9793404 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2025-03-31 9793404 2024-03-31 9793404 2025-03-31 9793404 2024-04-01 2025-03-31 9793404 frs-core:CurrentFinancialInstruments 2025-03-31 9793404 frs-core:Non-currentFinancialInstruments 2025-03-31 9793404 frs-core:ShareCapital 2025-03-31 9793404 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 9793404 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 9793404 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 9793404 frs-bus:SmallEntities 2024-04-01 2025-03-31 9793404 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 9793404 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 9793404 frs-bus:Director1 2024-04-01 2025-03-31 9793404 frs-core:CurrentFinancialInstruments 1 2025-03-31 9793404 frs-countries:EnglandWales 2024-04-01 2025-03-31 9793404 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2024-03-31 9793404 2023-03-31 9793404 2024-03-31 9793404 2023-04-01 2024-03-31 9793404 frs-core:CurrentFinancialInstruments 2024-03-31 9793404 frs-core:Non-currentFinancialInstruments 2024-03-31 9793404 frs-core:ShareCapital 2024-03-31 9793404 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31 9793404 frs-core:CurrentFinancialInstruments 1 2024-03-31
Registered number: 9793404
slater property investments limited
Unaudited Financial Statements
For The Year Ended 31 March 2025
Accufy Accounting
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 9793404
2025 2024
Notes £ £ £ £
FIXED ASSETS
Investment Properties 4 1,775,000 1,422,865
1,775,000 1,422,865
CURRENT ASSETS
Debtors 5 5,066 9,640
Cash at bank and in hand 9,907 -
14,973 9,640
Creditors: Amounts Falling Due Within One Year 6 (476,598 ) (292,523 )
NET CURRENT ASSETS (LIABILITIES) (461,625 ) (282,883 )
TOTAL ASSETS LESS CURRENT LIABILITIES 1,313,375 1,139,982
Creditors: Amounts Falling Due After More Than One Year 7 (1,041,142 ) (979,382 )
PROVISIONS FOR LIABILITIES
Deferred Taxation 9 (71,947 ) (41,420 )
NET ASSETS 200,286 119,180
CAPITAL AND RESERVES
Called up share capital 10 10 10
Profit and Loss Account 200,276 119,170
SHAREHOLDERS' FUNDS 200,286 119,180
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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 David Slater
Director
29/12/2025
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
slater property investments limited is a private company, limited by shares, incorporated in England & Wales, registered number 9793404 . The registered office is Applecross, Braystones Road, Beckermet, Cumbria, CA21 2XX.
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 year 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 asset reflects 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: 1 (2024: 1)
1 1
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4. Investment Property
2025
£
Fair Value
As at 1 April 2024 1,422,865
Additions 230,029
Revaluations 122,106
As at 31 March 2025 1,775,000
Investment properties comprise of an amount of £1,775,000 (2024: £1,422,865) 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
2025 2024
£ £
Due within one year
Trade debtors 5,066 9,640
Trade debtors are stated at their net realisable value.
At 31 March 2025, debtors include trade debtors of £5,066 (2024: £9,640).
An impairment provision has been recognised where recovery is uncertain.
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors - 1,631
Bank loans and overdrafts 142,550 (2,585 )
Accruals and deferred income 1,000 1,000
Director's loan account 333,048 292,477
476,598 292,523
Bank Loans includes £142,550 (2024: £0) secured by way of a fixed first charge over the underlying assets. 
7. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 976,649 950,463
Other loans 2,103 -
Amounts owed to related parties 62,390 28,919
1,041,142 979,382
Bank Loans includes £976,649 (2024: £950,463) 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.
2025 2024
£ £
Bank loans 976,649 950,463
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8. Secured Creditors
Of the creditors the following amounts are secured.
2025 2024
£ £
Bank loans and overdrafts 1,119,199 950,463
9. Deferred Taxation
Deferred tax liabilities of £71,947 (2024: £41,420) arise in respect of timing differences relating to fair value adjustments on investment properties.
2025 2024
£ £
Other timing differences 71,947 41,420
10. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 10 10
11. Related Party Transactions
Amounts owed to related parties includes £62,390 (2024 £28,918) from Accufy Accounting Limited. 
Accufy Accounting LimitedMr David Slater is Director and Shareholder

Accufy Accounting Limited

Mr David Slater is Director and Shareholder

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