Acorah Software Products - Accounts Production 16.6.950 false true 30 April 2024 1 May 2023 false 1 May 2024 30 April 2025 30 April 2025 11312581 Mr Yang Liu Ms Tao Lin Mr Yang Liu iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11312581 2024-04-30 11312581 2025-04-30 11312581 2024-05-01 2025-04-30 11312581 frs-core:CurrentFinancialInstruments 2025-04-30 11312581 frs-core:Non-currentFinancialInstruments 2025-04-30 11312581 frs-core:InvestmentPropertyIncludedWithinPPE 2025-04-30 11312581 frs-core:InvestmentPropertyIncludedWithinPPE 2024-04-30 11312581 frs-core:ShareCapital 2025-04-30 11312581 frs-core:RetainedEarningsAccumulatedLosses 2025-04-30 11312581 frs-bus:PrivateLimitedCompanyLtd 2024-05-01 2025-04-30 11312581 frs-bus:FilletedAccounts 2024-05-01 2025-04-30 11312581 frs-bus:SmallEntities 2024-05-01 2025-04-30 11312581 frs-bus:AuditExempt-NoAccountantsReport 2024-05-01 2025-04-30 11312581 frs-bus:SmallCompaniesRegimeForAccounts 2024-05-01 2025-04-30 11312581 frs-bus:Director1 2024-05-01 2025-04-30 11312581 frs-bus:Director2 2024-05-01 2025-04-30 11312581 frs-bus:CompanySecretary1 2024-05-01 2025-04-30 11312581 frs-countries:EnglandWales 2024-05-01 2025-04-30 11312581 2023-04-30 11312581 2024-04-30 11312581 2023-05-01 2024-04-30 11312581 frs-core:CurrentFinancialInstruments 2024-04-30 11312581 frs-core:Non-currentFinancialInstruments 2024-04-30 11312581 frs-core:ShareCapital 2024-04-30 11312581 frs-core:RetainedEarningsAccumulatedLosses 2024-04-30
Registered number: 11312581
LOVE HOMES LIMITED
Unaudited Financial Statements
For The Year Ended 30 April 2025
LOVE HOMES LIMITED
Contents
Contents

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

Page 1
LOVE HOMES LIMITED
Balance Sheet
As At 30 April 2025
Balance Sheet
Registered number: 11312581

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 352,286 |  | 352,286
|  |  | 352,286 |  | 352,286
CURRENT ASSETS
Cash at bank and in hand |  | 1,438 |  | 1,284 |
|  | 1,438 |  | 1,284 |
Creditors: Amounts Falling Due Within One Year | 5 | (86,197 ) |  | (85,976 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (84,759 ) |  | (84,692 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 267,527 |  | 267,594
Creditors: Amounts Falling Due After More Than One Year | 6 |  | (251,995 ) |  | (251,995 )
NET ASSETS |  |  | 15,532 |  | 15,599
CAPITAL AND RESERVES
Called up share capital | 7 |  | 100 |  | 100
Profit and Loss Account |  |  | 15,432 |  | 15,499
SHAREHOLDERS' FUNDS |  |  | 15,532 |  | 15,599

Page 1
Page 2
LOVE HOMES LIMITED
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.
On behalf of the board

Mr Yang Liu Director
6 January 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
LOVE HOMES LIMITED
Notes to the Financial Statements
For The Year Ended 30 April 2025
Notes to the Financial Statements
1. General Information
LOVE HOMES LIMITED is a private company, limited by shares, incorporated in England & Wales, registered number 11312581 . The registered office is Office 303b 10 Courtenay Road, East Lane Business Park, Wembley, Middlesex, HA9 7ND.
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
The turnover shown in the profit and loss account represents amounts invoiced during the year exclusive of Value Added
Tax.
2.3. 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:
2.4. Investment Properties
All investment properties are propeties which are held either to earn rental income or for capital appreciation or for both.
Investment properties are recognised initially at cost. Subsequent to initial recognition:
1) Invesment properties whose fair value can be measured reliably without undue cost or effort are held at fair value.
Changes in fair value are recognised in the profit and loss account.
2) No depreciation is provided for.
Invesmtent properties fair value is determined by the directors based on his understanding of property market conditions
and the specific properties concerned. Any gain or loss arising from a change in fair value is recognised in the profit and
loss account.
2.5. Financial Instruments
Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as
either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a
residual interest in the assets of the company after deducting all of its liabilities.
Basic financial instruments
Other creditors
Other creditors are recognised initially at transaction price less attributable transaction costs. Subsequent to initial
recognition they are measured at amortised cost using the effective interest method. If the arrangement constitutes a
financing transaction, for example if payment is deferred beyond normal business terms, then it is measured at the
present value of future payments discounted at a market rate for a similar debt instrument.
2.6. 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 years 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.
...CONTINUED
Page 3
Page 4
LOVE HOMES LIMITED
Notes to the Financial Statements (continued)
For The Year Ended 30 April 2025
2.6. Taxation - continued
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 assets reflect 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 and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
2.7. Acquisitions and disposals of properties
Acquisitions and disposals are considered to have taken place at the date of legal completion and are included in the
financial statements accordingly.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2024: NIL)
- -
4. Tangible Assets

| Investment Properties
--- | ---
| £
Cost
As at 1 May 2024 | 352,286
As at 30 April 2025 | 352,286
Net Book Value
As at 30 April 2025 | 352,286
As at 1 May 2024 | 352,286

Cost or valuation as at 30 April 2025 represented by:

| Investment Properties
--- | ---
| £
At valuation | 352,286
| 352,286

The company's investment property is included in the Financial Statements at Directors' valuation.
The company's residential properties valued using a sales valuation approach, derived from recent comparable transactions in the market, adjusted by applying discounts to reflect status of occupation and condition.
The historical cost of investment property is £352,286.
5. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Corporation tax | - |  | 450
Other creditors | 85,497 |  | 84,826
Accruals and deferred income | 700 |  | 700
| 86,197 |  | 85,976

Other creditors include amounts aggregating £85,497 (2023: £84,826) due to the directors of this company. The loan is interest free and repayable on demand.
Page 4
Page 5
LOVE HOMES LIMITED
Notes to the Financial Statements (continued)
For The Year Ended 30 April 2025
6. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 251,995 |  | 251,995

The Bank loan is secured by a fixed charge over the investment property of the company with a book value of £352,286.
7. Share Capital

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

Page 5