Acorah Software Products - Accounts Production 16.8.200 false true true 29 February 2024 1 March 2023 false 1 March 2024 28 February 2025 28 February 2025 13904239 Mr P Serumadar Mr P Serumadar iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13904239 2024-02-29 13904239 2025-02-28 13904239 2024-03-01 2025-02-28 13904239 frs-core:CurrentFinancialInstruments 2025-02-28 13904239 frs-core:Non-currentFinancialInstruments 2025-02-28 13904239 frs-core:ComputerEquipment 2025-02-28 13904239 frs-core:ComputerEquipment 2024-03-01 2025-02-28 13904239 frs-core:ComputerEquipment 2024-02-29 13904239 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-03-01 2025-02-28 13904239 frs-core:PlantMachinery 2025-02-28 13904239 frs-core:PlantMachinery 2024-03-01 2025-02-28 13904239 frs-core:PlantMachinery 2024-02-29 13904239 frs-core:ShareCapital 2025-02-28 13904239 frs-core:RetainedEarningsAccumulatedLosses 2025-02-28 13904239 frs-bus:PrivateLimitedCompanyLtd 2024-03-01 2025-02-28 13904239 frs-bus:FilletedAccounts 2024-03-01 2025-02-28 13904239 frs-bus:SmallEntities 2024-03-01 2025-02-28 13904239 frs-bus:AuditExempt-NoAccountantsReport 2024-03-01 2025-02-28 13904239 frs-bus:SmallCompaniesRegimeForAccounts 2024-03-01 2025-02-28 13904239 frs-bus:Director1 2024-03-01 2025-02-28 13904239 frs-bus:CompanySecretary1 2024-03-01 2025-02-28 13904239 frs-countries:EnglandWales 2024-03-01 2025-02-28 13904239 2023-02-28 13904239 2024-02-29 13904239 2023-03-01 2024-02-29 13904239 frs-core:CurrentFinancialInstruments 2024-02-29 13904239 frs-core:Non-currentFinancialInstruments 2024-02-29 13904239 frs-core:ShareCapital 2024-02-29 13904239 frs-core:RetainedEarningsAccumulatedLosses 2024-02-29
Registered number: 13904239
Spran Property Holdings Limited
Financial Statements
For The Year Ended 28 February 2025
BBK Partnership
Chartered Accountants & Statutory Auditors
1 Beauchamp Court, 10 Victors Way
Barnet
Hertfordshire
EN5 5TZ
Spran Property Holdings Limited
Contents
Contents

| Page
--- | ---
Statement of Financial Position | 1—2
Notes to the Financial Statements | 3—5

Page 1
Spran Property Holdings Limited
Statement of Financial Position
As At 28 February 2025
Statement of Financial Position
Registered number: 13904239

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 40,176 |  | -
Investment Properties | 5 |  | 875,788 |  | 672,733
|  |  | 915,964 |  | 672,733
CURRENT ASSETS
Debtors | 6 | 78,260 |  | 99,925 |
Cash at bank and in hand |  | 4,086 |  | 3,880 |
|  | 82,346 |  | 103,805 |
Creditors: Amounts Falling Due Within One Year | 7 | (719,849 ) |  | (527,178 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (637,503 ) |  | (423,373 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 278,461 |  | 249,360
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (297,508 ) |  | (299,121 )
NET LIABILITIES |  |  | (19,047 ) |  | (49,761 )
CAPITAL AND RESERVES
Called up share capital | 9 |  | 100 |  | 100
Income Statement |  |  | (19,147 ) |  | (49,861 )
SHAREHOLDERS' FUNDS |  |  | (19,047) |  | (49,761)

Page 1
Page 2
Spran Property Holdings Limited
Statement of Financial Position (continued)
As At 28 February 2025
For the year ending 28 February 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 Income Statement.
On behalf of the board

Mr P Serumadar Director
01/01/2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Spran Property Holdings Limited
Notes to the Financial Statements
For The Year Ended 28 February 2025
Notes to the Financial Statements
1. General Information
Spran Property Holdings Limited is a private company, limited by shares, incorporated in England & Wales, registered number 13904239 . The registered office is 3 Fletchers, Basildon, SS16 5TU.
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 identified material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern, however, the going concern basis remains appropriate.
2.3. 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 sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.4. 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:

Freehold | Nil
Plant & Machinery | 15%
Computer Equipment | 15%

2.5. 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 income statement.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2024: NIL)
- -
Page 3
Page 4
Spran Property Holdings Limited
Notes to the Financial Statements (continued)
For The Year Ended 28 February 2025
4. Tangible Assets

| Plant & Machinery | Computer Equipment | Total
--- | --- | --- | ---
| £ | £ | £
Cost or Valuation
As at 1 March 2024 | - | - | -
Additions | 47,044 | 269 | 47,313
As at 28 February 2025 | 47,044 | 269 | 47,313
Depreciation
As at 1 March 2024 | - | - | -
Provided during the period | 7,097 | 40 | 7,137
As at 28 February 2025 | 7,097 | 40 | 7,137
Net Book Value
As at 28 February 2025 | 39,947 | 229 | 40,176
As at 1 March 2024 | - | - | -

5. Investment Property

| 2025
--- | ---
| £
Fair Value
As at 1 March 2024 | 672,733
Revaluations | 203,055
As at 28 February 2025 | 875,788

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 40,333 |  | -
Other debtors | 37,927 |  | 99,925
| 78,260 |  | 99,925

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | (1 ) |  | -
Other creditors | 716,050 |  | 527,178
Taxation and social security | 3,800 |  | -
| 719,849 |  | 527,178

Page 4
Page 5
Spran Property Holdings Limited
Notes to the Financial Statements (continued)
For The Year Ended 28 February 2025
8. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 297,508 |  | 299,121

9. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

Page 5