Acorah Software Products - Accounts Production 16.8.310 false true true 31 July 2024 1 August 2023 false 1 August 2024 31 July 2025 31 July 2025 10666939 Mr Damian Dunne Mr Michael Havercroft iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10666939 2024-07-31 10666939 2025-07-31 10666939 2024-08-01 2025-07-31 10666939 frs-core:CurrentFinancialInstruments 2025-07-31 10666939 frs-core:Non-currentFinancialInstruments 2025-07-31 10666939 frs-core:ShareCapital 2025-07-31 10666939 frs-core:RetainedEarningsAccumulatedLosses 2025-07-31 10666939 frs-bus:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31 10666939 frs-bus:FilletedAccounts 2024-08-01 2025-07-31 10666939 frs-bus:SmallEntities 2024-08-01 2025-07-31 10666939 frs-bus:AuditExempt-NoAccountantsReport 2024-08-01 2025-07-31 10666939 frs-bus:SmallCompaniesRegimeForAccounts 2024-08-01 2025-07-31 10666939 frs-bus:OrdinaryShareClass1 2024-08-01 2025-07-31 10666939 frs-bus:OrdinaryShareClass1 2025-07-31 10666939 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2024-08-01 2025-07-31 10666939 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2025-07-31 10666939 frs-bus:Director1 2024-08-01 2025-07-31 10666939 frs-bus:Director2 2024-08-01 2025-07-31 10666939 frs-countries:EnglandWales 2024-08-01 2025-07-31 10666939 2023-07-31 10666939 2024-07-31 10666939 2023-08-01 2024-07-31 10666939 frs-core:CurrentFinancialInstruments 2024-07-31 10666939 frs-core:Non-currentFinancialInstruments 2024-07-31 10666939 frs-core:ShareCapital 2024-07-31 10666939 frs-core:RetainedEarningsAccumulatedLosses 2024-07-31 10666939 frs-bus:OrdinaryShareClass1 2023-08-01 2024-07-31 10666939 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2024-07-31
Registered number: 10666939
Leodis West Limited
Financial Statements
For The Year Ended 31 July 2025
Leodis West Limited
Contents
Contents

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

Page 1
Leodis West Limited
Balance Sheet
As At 31 July 2025
Balance Sheet
Registered number: 10666939

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Investment Properties | 4 |  | 850,000 |  | 624,985
|  |  | 850,000 |  | 624,985
CURRENT ASSETS
Debtors | 5 | 758 |  | 716 |
Cash at bank and in hand |  | 55,457 |  | 27,666 |
|  | 56,215 |  | 28,382 |
Creditors: Amounts Falling Due Within One Year | 6 | (372,702 ) |  | (367,573 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (316,487 ) |  | (339,191 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 533,513 |  | 285,794
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (279,672 ) |  | (279,672 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (45,003 ) |  | -
NET ASSETS |  |  | 208,838 |  | 6,122
CAPITAL AND RESERVES
Called up share capital | 9 |  | 1 |  | 1
Fair value reserve | 10 |  | 180,012 |  | -
Profit and Loss Account |  |  | 28,825 |  | 6,121
SHAREHOLDERS' FUNDS |  |  | 208,838 |  | 6,122

Page 1
Page 2
Leodis West Limited
Balance Sheet (continued)
As At 31 July 2025
For the year ending 31 July 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 Damian Dunne Director | Mr Michael Havercroft Director
4 February 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Leodis West Limited
Notes to the Financial Statements
For The Year Ended 31 July 2025
Notes to the Financial Statements
1. General Information
Leodis West Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10666939 . The registered office is Unit 1a New Pudsey Square, Bradford Road, Leeds, LS28 6PX.
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 not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
2.3. Turnover
Turnover represents the value of goods sold and services provided excluding value added tax. Revenue from the sale of properties is recognised on completion of contracts with third parties. Revenue from third party property developments is recognised when the goods and services are provided.
2.4. 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.
2.5. Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively.
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2024: NIL)
- -
Page 3
Page 4
Leodis West Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 July 2025
4. Investment Property

| 2025
--- | ---
| £
Fair Value
As at 1 August 2024 | 624,985
Fair value adjustments | 225,015
As at 31 July 2025 | 850,000

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 758 |  | 716

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Amounts owed to participating interests | 362,108 |  | 362,108
Other creditors | 6,311 |  | 5,465
Taxation and social security | 4,283 |  | -
| 372,702 |  | 367,573

7. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 279,672 |  | 279,672

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans and overdrafts | 279,672 |  | 279,672

9. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
Allotted, called up and fully paid | £ |  | £
100 Ordinary Shares of £ 0.01 each | 1 |  | 1

Page 4
Page 5
Leodis West Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 July 2025
10. Reserves

| Fair Value Reserve
--- | ---
| £
Transfer to profit and loss | 180,012
As at 31 July 2025 | 180,012

Page 5