Acorah Software Products - Accounts Production 16.8.310 false true true 30 September 2024 1 October 2023 false 1 October 2024 30 September 2025 30 September 2025 10972192 Mrs S V Lansbury Mr H G Lansbury iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10972192 2024-09-30 10972192 2025-09-30 10972192 2024-10-01 2025-09-30 10972192 frs-core:PlantMachinery 2024-10-01 2025-09-30 10972192 frs-core:ShareCapital 2025-09-30 10972192 frs-core:RetainedEarningsAccumulatedLosses 2024-10-01 2025-09-30 10972192 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2024-09-30 10972192 frs-core:RetainedEarningsAccumulatedLosses 2025-09-30 10972192 frs-bus:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 10972192 frs-bus:AbridgedAccounts 2024-10-01 2025-09-30 10972192 frs-bus:SmallEntities 2024-10-01 2025-09-30 10972192 frs-bus:AuditExemptWithAccountantsReport 2024-10-01 2025-09-30 10972192 frs-bus:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 10972192 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2024-09-30 10972192 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2025-09-30 10972192 frs-bus:Director1 2024-10-01 2025-09-30 10972192 frs-bus:Director2 2024-10-01 2025-09-30 10972192 frs-countries:EnglandWales 2024-10-01 2025-09-30 10972192 2023-09-30 10972192 2024-09-30 10972192 2023-10-01 2024-09-30 10972192 frs-core:ShareCapital 2024-09-30 10972192 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30 10972192 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2024-09-30
Registered number: 10972192
H L 10 Ltd
Unaudited ABRIDGED Financial Statements
For The Year Ended 30 September 2025
Lee Christian & Co Limited
Chartered Certified Accountants
Suite 222 Cuffley Point
Cuffley Place, Sopers Road
Cuffley
Hertfordshire
EN6 4RY
H L 10 Ltd
Contents
Contents

| Page
--- | ---
Company Information | 1
Accountant's Report | 2
Abridged Statement of Financial Position | 3—4
Notes to the Abridged Financial Statements | 5—7

Page 1
H L 10 Ltd
Company Information
For The Year Ended 30 September 2025
Company Information

Directors | Mrs S V Lansbury
| Mr H G Lansbury
Company Number | 10972192
Registered Office | C/O Lee Christian & Co Limited
| Suite 222 Cuffley Point
| Cuffley Place, Sopers Road
| Cuffley, Hertfordshire
| EN6 4RY
Accountants | Lee Christian & Co Limited
| Chartered Certified Accountants
| Suite 222 Cuffley Point
| Cuffley Place, Sopers Road
| Cuffley
| Hertfordshire
| EN6 4RY

Page 1
Page 2
H L 10 Ltd
Accountant's Report
For The Year Ended 30 September 2025
Accountant's Report
Report to the directors on the preparation of the unaudited statutory accounts of H L 10 Ltd for the year ended 30 September 2025
To assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of H L 10 Ltd which comprise the Income Statement, the Statement of Financial Position and the related notes, from the company’s accounting records and from information and explanations you have given us.
As a practising member of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.
This report is made to the directors of H L 10 Ltd , as a body, in accordance with our terms of our engagement. Our work has been undertaken solely to prepare for your approval the accounts of H L 10 Ltd and state those matters that we have agreed to state to the directors of H L 10 Ltd , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than H L 10 Ltd and its directors as a body for our work or for this report.
It is your duty to ensure that H L 10 Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of H L 10 Ltd . You consider that H L 10 Ltd is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of H L 10 Ltd . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

17th March 2026

Lee Christian & Co Limited
Chartered Certified Accountants
Suite 222 Cuffley Point
Cuffley Place, Sopers Road
Cuffley
Hertfordshire
EN6 4RY
Page 2
Page 3
H L 10 Ltd
Abridged Statement of Financial Position
As At 30 September 2025
Abridged Statement of Financial Position
Registered number: 10972192

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 2,612 |  | 6,420
Investment Properties | 5 |  | 400,000 |  | 400,000
|  |  | 402,612 |  | 406,420
CURRENT ASSETS
Debtors |  | 1,080 |  | - |
Cash at bank and in hand |  | 29,897 |  | 83,030 |
|  | 30,977 |  | 83,030 |
Creditors: Amounts Falling Due Within One Year |  | (472,945 ) |  | (523,433 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (441,968 ) |  | (440,403 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (39,356 ) |  | (33,983 )
NET LIABILITIES |  |  | (39,356 ) |  | (33,983 )
CAPITAL AND RESERVES
Called up share capital | 6 |  | 1,000 |  | 1,000
Fair value reserve | 7 |  | 2,497 |  | 2,497
Income Statement |  |  | (42,853 ) |  | (37,480 )
SHAREHOLDERS' FUNDS |  |  | (39,356) |  | (33,983)

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H L 10 Ltd
Abridged Statement of Financial Position (continued)
As At 30 September 2025
For the year ending 30 September 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 Income Statement.
All of the company's members have consented to the preparation of an Abridged Income Statement and an Abridged Statement of Financial Position for the year end 30 September 2025 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board

Mrs S V Lansbury Director
17th March 2026

The notes on pages 5 to 7 form part of these financial statements.
Page 4
Page 5
H L 10 Ltd
Notes to the Abridged Financial Statements
For The Year Ended 30 September 2025
Notes to the Abridged Financial Statements
1. General Information
H L 10 Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 10972192 . The registered office is C/O Lee Christian & Co Limited, Suite 222 Cuffley Point, Cuffley Place, Sopers Road, Cuffley, Hertfordshire, EN6 4RY.
The presentation currency of the accounts is in Pound Sterling (£).
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
At the date of approving the financial statements, the directors have a reasonable expectation that the company will have adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adoprt the going concern basis of accounting in preparing the financial statement.
2.3. Turnover
Turnover is recognised to the extent that it is probable that the economic benefits will flow to the company and the revenue can be reliably measured. Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for services rendered stated net of discounts, other sales taxes and value added tax.
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:

Plant & Machinery | 20% on reducing balance

The carrying values of tangible fixed assets are reviewed for impairment when events or changes in circumstances indicate that the carrying value may not be recoverable.
The gain or loss arising on the disposal of an asset is determined as the difference between the sales proceeds and the carrying amount of the asset and is recognised in the profit and loss account and included in the other operating income.
2.5. Investment Properties
All investment properties are carried at fair value determined annually, determined by directors' opinion 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 income statement.
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H L 10 Ltd
Notes to the Abridged Financial Statements (continued)
For The Year Ended 30 September 2025
2.6. Financial Instruments
The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other accounts and payable, loans from banks and other third parties, loans to related parties and investments in non-puttable ordinary shares.
Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in profit and loss.
Impairment of non-financial assets
At each reporting date non-financial assets not carried at fair value, like plant, property and equipment are reviewed to determine whether there is an indication that an asset may be impaired. If there is an indication of possible impairment, the recoverable amount of any asset or group of related assets, which is the higher of value in use and the fair value less cost to sell, is estimated and compared with its carrying amount. If the recoverable amount is lower, the carrying amount of the asset is reduced to its recoverable amount and an impairment loss is recognised immediately in profit or loss.
2.7. Debtors
Short term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
2.8. Creditors
Short term trade creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
2.9. Employee benefits
The costs of short-term employee benefits are recognised as a liability and an expense in the period in which they are incurred.
The cost of any unused holiday entitlement is recognised in the period in which the employee's services are received.
Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2024: 3)
3 3
4. Tangible Assets

| Total
--- | ---
| £
Cost or Valuation
As at 1 October 2024 | 14,732
Additions | 1,914
Disposals | (12,600 )
As at 30 September 2025 | 4,046
Depreciation
As at 1 October 2024 | 8,312

...CONTINUED
Page 6
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H L 10 Ltd
Notes to the Abridged Financial Statements (continued)
For The Year Ended 30 September 2025

Provided during the period | 653
Disposals | (7,531 )
As at 30 September 2025 | 1,434
Net Book Value
As at 30 September 2025 | 2,612
As at 1 October 2024 | 6,420

5. Investment Property

| 2025
--- | ---
| £
Fair Value
As at 1 October 2024 and 30 September 2025 | 400,000

If investment property had been accounted for under historical cost accounting rules, the amounts would be:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Cost | 397,503 |  | 397,503

6. Share Capital

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

7. Reserves

| Fair value reserve | Income Statement
--- | --- | ---
| £ | £
As at 1 October 2024 | 2,497 | (37,480 )
Loss for the year and total comprehensive income | - | (5,373 )
As at 30 September 2025 | 2,497 | (42,853 )

8. Liability Limitation Agreement With The Accountant
The company has entered into a liability limitation agreement with the accountants Lee Christian & Co Limited in respect of advice given and the preparation of any financial statements. The liability agreement strictly restricts the liability of Lee Christian & Co Limited solely to H L 10 Ltd (the company) and further restricts the liability of Lee Christian & Co Limited to the company in accordance with the Lee Christian & Co Limited engagement letter and terms and conditions.
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