Acorah Software Products - Accounts Production 16.8.200 false true 31 August 2024 1 September 2023 false 1 September 2024 31 August 2025 31 August 2025 05903805 Mr Terrence Noonan Mrs Anita Noonan iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 05903805 2024-08-31 05903805 2025-08-31 05903805 2024-09-01 2025-08-31 05903805 frs-core:Non-currentFinancialInstruments 2025-08-31 05903805 frs-core:BetweenOneFiveYears 2025-08-31 05903805 frs-core:FurnitureFittings 2024-09-01 2025-08-31 05903805 frs-core:NetGoodwill 2024-09-01 2025-08-31 05903805 frs-core:WithinOneYear 2025-08-31 05903805 frs-core:ShareCapital 2025-08-31 05903805 frs-core:RetainedEarningsAccumulatedLosses 2025-08-31 05903805 frs-bus:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 05903805 frs-bus:AbridgedAccounts 2024-09-01 2025-08-31 05903805 frs-bus:SmallEntities 2024-09-01 2025-08-31 05903805 frs-bus:AuditExempt-NoAccountantsReport 2024-09-01 2025-08-31 05903805 frs-bus:SmallCompaniesRegimeForAccounts 2024-09-01 2025-08-31 05903805 frs-bus:Director1 2024-09-01 2025-08-31 05903805 frs-bus:CompanySecretary1 2024-09-01 2025-08-31 05903805 frs-countries:EnglandWales 2024-09-01 2025-08-31 05903805 2023-08-31 05903805 2024-08-31 05903805 2023-09-01 2024-08-31 05903805 frs-core:Non-currentFinancialInstruments 2024-08-31 05903805 frs-core:BetweenOneFiveYears 2024-08-31 05903805 frs-core:WithinOneYear 2024-08-31 05903805 frs-core:ShareCapital 2024-08-31 05903805 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31
Registered number: 05903805
LD Property Management (Fareham) Ltd
Unaudited ABRIDGED Financial Statements
For The Year Ended 31 August 2025
LD Property Management (Fareham) Ltd
Contents
Contents

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

Page 1
LD Property Management (Fareham) Ltd
Abridged Balance Sheet
As At 31 August 2025
Abridged Balance Sheet
Registered number: 05903805

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 5 |  | 3,377 |  | 4,503
|  |  | 3,377 |  | 4,503
CURRENT ASSETS
Debtors |  | 25,699 |  | 27,900 |
Cash at bank and in hand |  | 50,901 |  | 70,018 |
|  | 76,600 |  | 97,918 |
Creditors: Amounts Falling Due Within One Year |  | (78,234 ) |  | (93,905 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (1,634 ) |  | 4,013
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 1,743 |  | 8,516
Creditors: Amounts Falling Due After More Than One Year |  |  | (497 ) |  | (6,773 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (704 ) |  | (1,024 )
NET ASSETS |  |  | 542 |  | 719
CAPITAL AND RESERVES
Called up share capital | 6 |  | 100 |  | 100
Profit and Loss Account |  |  | 442 |  | 619
SHAREHOLDERS' FUNDS |  |  | 542 |  | 719

Page 1
Page 2
LD Property Management (Fareham) Ltd
Abridged 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 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.
All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 31 August 2025 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board

Mr Terrence Noonan Director
12/12/2025

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
LD Property Management (Fareham) Ltd
Notes to the Abridged Financial Statements
For The Year Ended 31 August 2025
Notes to the Abridged Financial Statements
1. General Information
LD Property Management (Fareham) Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 05903805 . The registered office is Units 1-2 Warrior Court, 9-11 Mumby Road, Gosport, Hampshire, PO12 1BS.
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 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.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of five years and was fully amortised at 31 August 2019.
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:

Fixtures & Fittings | 25% on reducing balance

2.5. Leasing and Hire Purchase Contracts
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.6. Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.
Current or deferred taxation assets and liabilities are not discounted.
Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.
...CONTINUED
Page 3
Page 4
LD Property Management (Fareham) Ltd
Notes to the Abridged Financial Statements (continued)
For The Year Ended 31 August 2025
2.6. Taxation - continued
Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.
Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
2.7. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
The average number of persons employed under contracts of service during the year was: 3 (2024: 3)
3 3
4. Intangible Assets

| Total
--- | ---
| £
Cost
As at 1 September 2024 | 200,000
As at 31 August 2025 | 200,000
Amortisation
As at 1 September 2024 | 200,000
As at 31 August 2025 | 200,000
Net Book Value
As at 31 August 2025 | -
As at 1 September 2024 | -

5. Tangible Assets

| Total
--- | ---
| £
Cost
As at 1 September 2024 | 19,911
As at 31 August 2025 | 19,911

...CONTINUED
Page 4
Page 5
LD Property Management (Fareham) Ltd
Notes to the Abridged Financial Statements (continued)
For The Year Ended 31 August 2025

Depreciation
As at 1 September 2024 | 15,408
Provided during the period | 1,126
As at 31 August 2025 | 16,534
Net Book Value
As at 31 August 2025 | 3,377
As at 1 September 2024 | 4,503

6. Share Capital

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

7. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as follows:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Not later than one year | 1,950 |  | 1,950
Later than one year and not later than five years | 1,479 |  | 3,429
| 3,429 |  | 5,379

Page 5