Acorah Software Products - Accounts Production 16.6.950 false true 30 June 2024 1 July 2023 false 1 July 2024 30 June 2025 30 June 2025 11483750 Mr Edward Baker Mr Edward Baker Mr Edward Baker true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11483750 2024-06-30 11483750 2025-06-30 11483750 2024-07-01 2025-06-30 11483750 frs-core:CurrentFinancialInstruments 2025-06-30 11483750 frs-core:Non-currentFinancialInstruments 2025-06-30 11483750 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-06-30 11483750 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-07-01 2025-06-30 11483750 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-06-30 11483750 frs-core:PlantMachinery 2025-06-30 11483750 frs-core:PlantMachinery 2024-07-01 2025-06-30 11483750 frs-core:PlantMachinery 2024-06-30 11483750 frs-core:RevaluationReserve 2024-07-01 2025-06-30 11483750 frs-core:RevaluationReserve 2024-06-30 11483750 frs-core:RevaluationReserve 2025-06-30 11483750 frs-core:ShareCapital 2025-06-30 11483750 frs-core:RetainedEarningsAccumulatedLosses 2025-06-30 11483750 frs-bus:PrivateLimitedCompanyLtd 2024-07-01 2025-06-30 11483750 frs-bus:FilletedAccounts 2024-07-01 2025-06-30 11483750 frs-bus:SmallEntities 2024-07-01 2025-06-30 11483750 frs-bus:AuditExempt-NoAccountantsReport 2024-07-01 2025-06-30 11483750 frs-bus:SmallCompaniesRegimeForAccounts 2024-07-01 2025-06-30 11483750 1 2024-07-01 2025-06-30 11483750 frs-core:UnlistedNon-exchangeTraded 2025-06-30 11483750 frs-core:UnlistedNon-exchangeTraded 2024-06-30 11483750 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2024-06-30 11483750 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2025-06-30 11483750 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-06-30 11483750 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2025-06-30 11483750 frs-bus:Director1 2024-07-01 2025-06-30 11483750 frs-bus:CompanySecretary1 2024-07-01 2025-06-30 11483750 frs-core:CurrentFinancialInstruments 1 2025-06-30 11483750 frs-core:CurrentFinancialInstruments 5 2025-06-30 11483750 frs-core:CurrentFinancialInstruments 6 2025-06-30 11483750 frs-countries:EnglandWales 2024-07-01 2025-06-30 11483750 2023-06-30 11483750 2024-06-30 11483750 2023-07-01 2024-06-30 11483750 frs-core:CurrentFinancialInstruments 2024-06-30 11483750 frs-core:Non-currentFinancialInstruments 2024-06-30 11483750 frs-core:RevaluationReserve 2024-06-30 11483750 frs-core:ShareCapital 2024-06-30 11483750 frs-core:RetainedEarningsAccumulatedLosses 2024-06-30 11483750 frs-core:CurrentFinancialInstruments 1 2024-06-30 11483750 frs-core:CurrentFinancialInstruments 3 2024-06-30 11483750 frs-core:CurrentFinancialInstruments 5 2024-06-30 11483750 frs-core:CurrentFinancialInstruments 6 2024-06-30 11483750 frs-core:CurrentFinancialInstruments 7 2024-06-30
Registered number: 11483750
HIRO Land Limited
Unaudited Financial Statements
For The Year Ended 30 June 2025
LPTA Limited
Chartered Certified Accountants
Priory Road
Priory Place
Tiptree
Essex
CO5 0QE
HIRO Land Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—6

Page 1
HIRO Land Limited
Balance Sheet
As At 30 June 2025
Balance Sheet
Registered number: 11483750

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 5,570,484 |  | 5,569,221
Investments | 5 |  | 100 |  | 100
|  |  | 5,570,584 |  | 5,569,321
CURRENT ASSETS
Stocks | 6 | - |  | 2,604 |
Debtors | 7 | 927 |  | 236 |
Cash at bank and in hand |  | 15,259 |  | 38,897 |
|  | 16,186 |  | 41,737 |
Creditors: Amounts Falling Due Within One Year | 8 | (454,654 ) |  | (943,123 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (438,468 ) |  | (901,386 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 5,132,116 |  | 4,667,935
Creditors: Amounts Falling Due After More Than One Year | 9 |  | (3,919,858 ) |  | (3,509,858 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (92 ) |  | (115 )
NET ASSETS |  |  | 1,212,166 |  | 1,157,962
CAPITAL AND RESERVES
Called up share capital | 10 |  | 100 |  | 100
Revaluation reserve | 12 |  | 1,086,888 |  | 1,085,504
Profit and Loss Account |  |  | 125,178 |  | 72,358
SHAREHOLDERS' FUNDS |  |  | 1,212,166 |  | 1,157,962

Page 1
Page 2
HIRO Land Limited
Balance Sheet (continued)
As At 30 June 2025
For the year ending 30 June 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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 Edward Baker Director
24th November 2025

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
HIRO Land Limited
Notes to the Financial Statements
For The Year Ended 30 June 2025
Notes to the Financial Statements
1. General Information
HIRO Land Limited is a private company, limited by shares, incorporated in England & Wales, registered number 11483750 . The registered office is Priory Place Priory Road, Tiptree, Colchester, CO5 0QE.
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.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
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.
2.3. 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 | Cost Price
Plant & Machinery | 20% Reducing Balance

2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
Page 3
Page 4
HIRO Land Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 June 2025
2.5. 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 year 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.
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 asset reflects 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 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: 2 (2024: 2)
2 2
4. Tangible Assets

| Land & Property
--- | ---
| Freehold | Plant & Machinery | Total
| £ | £ | £
Cost or Valuation
As at 1 July 2024 | 5,568,616 | 1,552 | 5,570,168
Revaluation | 1,384 | - | 1,384
As at 30 June 2025 | 5,570,000 | 1,552 | 5,571,552

...CONTINUED
Page 4
Page 5
HIRO Land Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 June 2025

Depreciation
As at 1 July 2024 | - | 947 | 947
Provided during the period | - | 121 | 121
As at 30 June 2025 | - | 1,068 | 1,068
Net Book Value
As at 30 June 2025 | 5,570,000 | 484 | 5,570,484
As at 1 July 2024 | 5,568,616 | 605 | 5,569,221

5. Investments

| Unlisted
--- | ---
| £
Cost
As at 1 July 2024 | 100
As at 30 June 2025 | 100
Provision
As at 1 July 2024 | -
As at 30 June 2025 | -
Net Book Value
As at 30 June 2025 | 100
As at 1 July 2024 | 100

6. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Work in progress | - |  | 2,604

7. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Prepayments and accrued income | 927 |  | 236

Page 5
Page 6
HIRO Land Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 June 2025
8. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Other taxes and social security | 274 |  | 190
D Turner Loan | - |  | 200,000
E J Baker Limited Loan | 199,250 |  | 204,750
Think Property Finance - Orpen Gardens | - |  | 77,534
Five Bakers Ltd Loan Account | 165,768 |  | 271,281
Tenant Rental Deposits | 47,831 |  | 44,591
Billings in Advance | - |  | 45,000
Accruals and deferred income | 1,530 |  | 1,530
Director's loan account | 40,001 |  | 98,247
| 454,654 |  | 943,123

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 3,919,858 |  | 3,509,858

10. Share Capital

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

11. Dividends

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
On equity shares:
Final dividend paid | 36,500 |  | 38,360

12. Reserves

| Revaluation Reserve
--- | ---
| £
As at 1 July 2024 | 1,085,504
Surplus on revaluation | 1,384
As at 30 June 2025 | 1,086,888

13. Ultimate Controlling Party
The company's ultimate controlling party is Mr Edward Baker by virtue of his ownership of 100% of the issued share capital in the company.
Page 6