Acorah Software Products - Accounts Production 16.8.200 false true 30 April 2024 1 May 2023 false 1 May 2024 30 April 2025 30 April 2025 12026160 Mr S M Baston Mr A S Baston iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12026160 2024-04-30 12026160 2025-04-30 12026160 2024-05-01 2025-04-30 12026160 frs-core:Non-currentFinancialInstruments 2025-04-30 12026160 frs-core:ComputerEquipment 2024-05-01 2025-04-30 12026160 frs-core:FurnitureFittings 2024-05-01 2025-04-30 12026160 frs-core:ShareCapital 2025-04-30 12026160 frs-core:RetainedEarningsAccumulatedLosses 2025-04-30 12026160 frs-bus:PrivateLimitedCompanyLtd 2024-05-01 2025-04-30 12026160 frs-bus:AbridgedAccounts 2024-05-01 2025-04-30 12026160 frs-bus:SmallEntities 2024-05-01 2025-04-30 12026160 frs-bus:AuditExempt-NoAccountantsReport 2024-05-01 2025-04-30 12026160 frs-bus:SmallCompaniesRegimeForAccounts 2024-05-01 2025-04-30 12026160 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2025-04-30 12026160 frs-bus:Director1 2024-05-01 2025-04-30 12026160 frs-bus:Director2 2024-05-01 2025-04-30 12026160 frs-countries:EnglandWales 2024-05-01 2025-04-30 12026160 2023-04-30 12026160 2024-04-30 12026160 2023-05-01 2024-04-30 12026160 frs-core:Non-currentFinancialInstruments 2024-04-30 12026160 frs-core:ShareCapital 2024-04-30 12026160 frs-core:RetainedEarningsAccumulatedLosses 2024-04-30 12026160 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2024-04-30
Registered number: 12026160
DS Properties (Newport Market) Limited
Unaudited ABRIDGED Financial Statements
For The Year Ended 30 April 2025
HSJ Accountants Ltd
Severn House
Hazell Drive
Newport
NP10 8FY
DS Properties (Newport Market) Limited
Contents
Contents

| Page
--- | ---
Company Information | 1
Abridged Balance Sheet | 2—3
Notes to the Abridged Financial Statements | 4—5

Page 1
DS Properties (Newport Market) Limited
Company Information
For The Year Ended 30 April 2025
Company Information

Directors | Mr S M Baston
| Mr A S Baston
Company Number | 12026160
Registered Office | Number One Property Management Office
| M1.06 Mezzanine Level
| Newport Market
| Newport
| NP20 1FX
Accountants | HSJ Accountants Ltd
| Severn House
| Hazell Drive
| Newport
| NP10 8FY

Page 1
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DS Properties (Newport Market) Limited
Abridged Balance Sheet
As At 30 April 2025
Abridged Balance Sheet
Registered number: 12026160

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 72,345 |  | 60,484
Investment Properties | 5 |  | 10,009,500 |  | 10,009,500
|  |  | 10,081,845 |  | 10,069,984
CURRENT ASSETS
Debtors |  | 558,613 |  | 6,150 |
Cash at bank and in hand |  | 45,145 |  | 28,687 |
|  | 603,758 |  | 34,837 |
Creditors: Amounts Falling Due Within One Year |  | (1,506,089 ) |  | (878,637 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (902,331 ) |  | (843,800 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 9,179,514 |  | 9,226,184
Creditors: Amounts Falling Due After More Than One Year |  |  | (5,999,990 ) |  | (5,999,990 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (875,364 ) |  | (875,364 )
NET ASSETS |  |  | 2,304,160 |  | 2,350,830
CAPITAL AND RESERVES
Called up share capital | 7 |  | 1 |  | 1
Fair value reserve |  |  | 2,626,093 |  | 2,626,093
Profit and Loss Account |  |  | (321,934 ) |  | (275,264 )
SHAREHOLDERS' FUNDS |  |  | 2,304,160 |  | 2,350,830

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DS Properties (Newport Market) Limited
Abridged Balance Sheet (continued)
As At 30 April 2025
For the year ending 30 April 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.
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 30 April 2025 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board

Mr S M Baston Director
14 November 2025

The notes on pages 4 to 5 form part of these financial statements.
Page 3
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DS Properties (Newport Market) Limited
Notes to the Abridged Financial Statements
For The Year Ended 30 April 2025
Notes to the Abridged Financial Statements
1. General Information
DS Properties (Newport Market) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 12026160 . The registered office is Number One Property Management Office, M1.06 Mezzanine Level, Newport Market, Newport, NP20 1FX.
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. Significant judgements and estimations
In the application of the company’s accounting policies, the director is required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period the revision and future periods where the revisions affects both current and future periods
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.
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:

Fixtures & Fittings | Fixtures and fittings are depreciated over 7 years
Computer Equipment | Computer equipment is depreciated over 7 years

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 profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
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DS Properties (Newport Market) Limited
Notes to the Abridged Financial Statements (continued)
For The Year Ended 30 April 2025
4. Tangible Assets

| Total
--- | ---
| £
Cost
As at 1 May 2024 | 76,713
Additions | 25,870
As at 30 April 2025 | 102,583
Depreciation
As at 1 May 2024 | 16,229
Provided during the period | 14,009
As at 30 April 2025 | 30,238
Net Book Value
As at 30 April 2025 | 72,345
As at 1 May 2024 | 60,484

5. Investment Property

| 2025
--- | ---
| £
Fair Value
As at 1 May 2024 and 30 April 2025 | 10,009,500

6. Secured Creditors
Of the creditors the following amounts are secured.

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans and overdrafts | 5,999,990 |  | 5,999,990
Other Creditors | 119,148 |  | -

7. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 1 |  | 1

8. Related Party Transactions
During the year the company paid management charges to its parent, DS Holdings (Penarth) Limited totalling £59,013 (2024 - £14,354). The company also made repayments to DS Holdings (Penarth) Limited in relation to unsecured, interest free, repayable on demand loans totalling £224,457. At the balance sheet date the amount due from the company to DS Holdings (Penarth) Limited was £145,332 (2024 - £369,789).
During the year the company provided unsecured, interest free, repayable on demand loans to fellow subsidiaries totalling £64,336. At the balance sheet date the amount due to the company from fellow subsidiaries was £74,566 (2024 - £10,200).
During the year the company paid management charges to other participating interests totalling £7,833 (2024 - £Nil). The company also provided unsecured, interest free, repayable on demand loans to other participating interests totalling £41,543. At the balance sheet date the amount due to the company from other participating interests was £41,543 (2024 - £Nil).
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