Acorah Software Products - Accounts Production 16.8.310 false true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 12357295 Mr Adrian Case Mr Jean-Christophe Boudet iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12357295 2024-12-31 12357295 2025-12-31 12357295 2025-01-01 2025-12-31 12357295 frs-core:CurrentFinancialInstruments 2025-12-31 12357295 frs-core:FurnitureFittings 2025-12-31 12357295 frs-core:FurnitureFittings 2025-01-01 2025-12-31 12357295 frs-core:FurnitureFittings 2024-12-31 12357295 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-12-31 12357295 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-01-01 2025-12-31 12357295 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-12-31 12357295 frs-core:ShareCapital 2025-12-31 12357295 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 12357295 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 12357295 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 12357295 frs-bus:SmallEntities 2025-01-01 2025-12-31 12357295 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 12357295 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 12357295 frs-bus:Director1 2025-01-01 2025-12-31 12357295 frs-bus:Director2 2025-01-01 2025-12-31 12357295 frs-countries:EnglandWales 2025-01-01 2025-12-31 12357295 2023-12-31 12357295 2024-12-31 12357295 2024-01-01 2024-12-31 12357295 frs-core:CurrentFinancialInstruments 2024-12-31 12357295 frs-core:ShareCapital 2024-12-31 12357295 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: 12357295
Akita Property Development Limited
Unaudited Financial Statements
For The Year Ended 31 December 2025
Akita Property Development Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—4

Page 1
Akita Property Development Limited
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: 12357295

| 2025 | 2024 as restated
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 1,384,855 |  | 1,384,855
|  |  | 1,384,855 |  | 1,384,855
CURRENT ASSETS
Debtors | 5 | 19,000 |  | 19,000 |
Cash at bank and in hand |  | 36,087 |  | 7,310 |
|  | 55,087 |  | 26,310 |
Creditors: Amounts Falling Due Within One Year | 6 | (42,721 ) |  | (29,290 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 12,366 |  | (2,980 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 1,397,221 |  | 1,381,875
NET ASSETS |  |  | 1,397,221 |  | 1,381,875
CAPITAL AND RESERVES
Called up share capital | 7 |  | 1,000 |  | 1,000
Profit and Loss Account |  |  | 1,396,221 |  | 1,380,875
SHAREHOLDERS' FUNDS |  |  | 1,397,221 |  | 1,381,875

Page 1
Page 2
Akita Property Development Limited
Balance Sheet (continued)
As At 31 December 2025
For the year ending 31 December 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 Adrian Case Director
13/03/2026

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Akita Property Development Limited
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
Akita Property Development Limited is a private company, limited by shares, incorporated in England & Wales, registered number 12357295 . The registered office is Akita Systems Ltd, Unit 15, Sevenoaks, England, TN15 7AF.
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. 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:

Freehold | 50 Years SL
Fixtures & Fittings | 10 Years SL

2.4. 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 in respect of all timing differences that have originated but not reversed at the balance
sheet date.
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.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2024: NIL)
- -
Page 3
Page 4
Akita Property Development Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
4. Tangible Assets

| Land & Property
--- | ---
| Freehold | Fixtures & Fittings | Total
| £ | £ | £
Cost
As at 1 January 2025 | 1,122,413 | 262,442 | 1,384,855
As at 31 December 2025 | 1,122,413 | 262,442 | 1,384,855
Net Book Value
As at 31 December 2025 | 1,122,413 | 262,442 | 1,384,855
As at 1 January 2025 | 1,122,413 | 262,442 | 1,384,855

5. Debtors

| 2025 |  | 2024 as restated
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 19,000 |  | 19,000

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024 as restated
--- | --- | --- | ---
| £ |  | £
Trade creditors | 1,500 |  | 1,950
Other creditors | 130 |  | 120
Taxation and social security | 41,091 |  | 27,220
| 42,721 |  | 29,290

7. Share Capital

| 2025 |  | 2024 as restated
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 1,000 |  | 1,000

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