Acorah Software Products - Accounts Production 16.7.461 false true 31 August 2024 1 September 2023 false 1 September 2024 31 August 2025 31 August 2025 06689490 Mr Mark Dewhurst Mr Christopher Dewhurst Mr Mark Dewhurst iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 06689490 2024-08-31 06689490 2025-08-31 06689490 2024-09-01 2025-08-31 06689490 frs-core:CurrentFinancialInstruments 2025-08-31 06689490 frs-core:InvestmentPropertyIncludedWithinPPE 2025-08-31 06689490 frs-core:InvestmentPropertyIncludedWithinPPE 2024-09-01 2025-08-31 06689490 frs-core:InvestmentPropertyIncludedWithinPPE 2024-08-31 06689490 frs-core:ShareCapital 2025-08-31 06689490 frs-core:RetainedEarningsAccumulatedLosses 2025-08-31 06689490 frs-bus:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 06689490 frs-bus:FilletedAccounts 2024-09-01 2025-08-31 06689490 frs-bus:SmallEntities 2024-09-01 2025-08-31 06689490 frs-bus:AuditExempt-NoAccountantsReport 2024-09-01 2025-08-31 06689490 frs-bus:SmallCompaniesRegimeForAccounts 2024-09-01 2025-08-31 06689490 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2024-09-01 2025-08-31 06689490 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2024-08-31 06689490 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2025-08-31 06689490 frs-bus:Director1 2024-09-01 2025-08-31 06689490 frs-bus:Director2 2024-09-01 2025-08-31 06689490 frs-bus:CompanySecretary1 2024-09-01 2025-08-31 06689490 frs-countries:EnglandWales 2024-09-01 2025-08-31 06689490 2023-08-31 06689490 2024-08-31 06689490 2023-09-01 2024-08-31 06689490 frs-core:CurrentFinancialInstruments 2024-08-31 06689490 frs-core:ShareCapital 2024-08-31 06689490 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31 06689490 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2024-08-31
Registered number: 06689490
Dewhurst Properties Limited
Unaudited Financial Statements
For The Year Ended 31 August 2025
Dewhurst Properties Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
Dewhurst Properties Limited
Balance Sheet
As At 31 August 2025
Balance Sheet
Registered number: 06689490

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 926,856 |  | 903,249
|  |  | 926,856 |  | 903,249
CURRENT ASSETS
Debtors | 5 | 165,916 |  | 152,499 |
Cash at bank and in hand |  | 4,949 |  | 4,612 |
|  | 170,865 |  | 157,111 |
Creditors: Amounts Falling Due Within One Year | 6 | (483,609 ) |  | (513,039 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (312,744 ) |  | (355,928 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 614,112 |  | 547,321
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (35,007 ) |  | (29,105 )
NET ASSETS |  |  | 579,105 |  | 518,216
CAPITAL AND RESERVES
Called up share capital |  |  | 1,000 |  | 1,000
Fair value reserve | 7 |  | 105,020 |  | 87,315
Profit and Loss Account |  |  | 473,085 |  | 429,901
SHAREHOLDERS' FUNDS |  |  | 579,105 |  | 518,216

Page 1
Page 2
Dewhurst Properties Limited
Balance Sheet (continued)
As At 31 August 2025
For the year ending 31 August 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 Christopher Dewhurst Director
19/12/2025

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Dewhurst Properties Limited
Notes to the Financial Statements
For The Year Ended 31 August 2025
Notes to the Financial Statements
1. General Information
Dewhurst Properties Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06689490 . The registered office is 50-54 Berry Lane, Longridge, Preston, Lancashire, PR3 3JP.
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 received from investment properties
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: 2 (2024: 2)
2 2
Page 3
Page 4
Dewhurst Properties Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2025
4. Tangible Assets

| Investment Properties
--- | ---
| £
Cost or Valuation
As at 1 September 2024 | 903,249
Revaluation | 23,607
As at 31 August 2025 | 926,856
Net Book Value
As at 31 August 2025 | 926,856
As at 1 September 2024 | 903,249

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 951 |  | -
Prepayments and accrued income | 266 |  | -
Loan - Dewhurst Holiday Homes Limited | 164,699 |  | 152,499
| 165,916 |  | 152,499

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 3,487 |  | 7,952
Corporation tax | 14,295 |  | 1,519
Accruals and deferred income | 3,018 |  | 2,640
Directors' loan accounts | - |  | 4,928
Loan - Dewhurst Homes Holding Company Limited | 462,809 |  | 496,000
| 483,609 |  | 513,039

7. Reserves

| Fair Value Reserve
--- | ---
| £
As at 1 September 2024 | 87,315
Transfer to profit and loss | 17,705
As at 31 August 2025 | 105,020

Page 4
Page 5
Dewhurst Properties Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2025
8. Related Party Transactions
Dewhurst Homes Holding Company LimitedThe Company owes £462,809 (2024 - £496,000) to Dewhurst Homes Holding Company Limited, the Directors and Shareholders of which are also Directors and Shareholders of this Company. The loan is interest free and repayable on demand.

Dewhurst Homes Holding Company Limited

The Company owes £462,809 (2024 - £496,000) to Dewhurst Homes Holding Company Limited, the Directors and Shareholders of which are also Directors and Shareholders of this Company. The loan is interest free and repayable on demand.

Dewhurst Holiday Homes LimitedThe Company has loaned monies to Dewhurst Holiday Homes Limited, the Directors and Shareholders of which are also Directors and Shareholders of this Company. The amount owing at the year end was £164,699 (2024 £152,499). The loan is subject to interst at 8% from 1st September 2024 and repayable on demand.

Dewhurst Holiday Homes Limited

The Company has loaned monies to Dewhurst Holiday Homes Limited, the Directors and Shareholders of which are also Directors and Shareholders of this Company. The amount owing at the year end was £164,699 (2024 £152,499). The loan is subject to interst at 8% from 1st September 2024 and repayable on demand.

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