Acorah Software Products - Accounts Production 16.8.310 false true 31 August 2024 1 September 2023 false 1 September 2024 31 August 2025 31 August 2025 05316647 S P Kelly S P Kelly iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 05316647 2024-08-31 05316647 2025-08-31 05316647 2024-09-01 2025-08-31 05316647 frs-core:CurrentFinancialInstruments 2025-08-31 05316647 frs-core:Non-currentFinancialInstruments 2025-08-31 05316647 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-08-31 05316647 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-08-31 05316647 frs-core:RevaluationReserve 2025-08-31 05316647 frs-core:ShareCapital 2025-08-31 05316647 frs-core:RetainedEarningsAccumulatedLosses 2025-08-31 05316647 frs-bus:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 05316647 frs-bus:FilletedAccounts 2024-09-01 2025-08-31 05316647 frs-bus:SmallEntities 2024-09-01 2025-08-31 05316647 frs-bus:AuditExempt-NoAccountantsReport 2024-09-01 2025-08-31 05316647 frs-bus:SmallCompaniesRegimeForAccounts 2024-09-01 2025-08-31 05316647 frs-bus:Director1 2024-09-01 2025-08-31 05316647 frs-bus:Director1 2024-08-31 05316647 frs-bus:Director1 2025-08-31 05316647 frs-bus:CompanySecretary1 2024-09-01 2025-08-31 05316647 frs-countries:EnglandWales 2024-09-01 2025-08-31 05316647 2023-08-31 05316647 2024-08-31 05316647 2023-09-01 2024-08-31 05316647 frs-core:CurrentFinancialInstruments 2024-08-31 05316647 frs-core:Non-currentFinancialInstruments 2024-08-31 05316647 frs-core:RevaluationReserve 2024-08-31 05316647 frs-core:ShareCapital 2024-08-31 05316647 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31
Registered number: 05316647
Leeds Holdings Limited
Unaudited Financial Statements
For The Year Ended 31 August 2025
Leeds Holdings Limited
Contents
Contents

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

Page 1
Leeds Holdings Limited
Balance Sheet
As At 31 August 2025
Balance Sheet
Registered number: 05316647

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 3,500,000 |  | 3,500,000
|  |  | 3,500,000 |  | 3,500,000
CURRENT ASSETS
Debtors | 5 | 674,577 |  | 216,623 |
Cash at bank and in hand |  | 12,928 |  | 4,117 |
|  | 687,505 |  | 220,740 |
Creditors: Amounts Falling Due Within One Year | 6 | (54,488 ) |  | (170,571 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 633,017 |  | 50,169
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 4,133,017 |  | 3,550,169
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (569,131 ) |  | -
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (542,075 ) |  | (542,075 )
NET ASSETS |  |  | 3,021,811 |  | 3,008,094
CAPITAL AND RESERVES
Called up share capital | 8 |  | 14,038 |  | 14,038
Revaluation reserve |  |  | 2,400,000 |  | 2,400,000
Profit and Loss Account |  |  | 607,773 |  | 594,056
SHAREHOLDERS' FUNDS |  |  | 3,021,811 |  | 3,008,094

Page 1
Page 2
Leeds Holdings Limited
Balance Sheet (continued)
As At 31 August 2025
For the year ending 31 August 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

S P Kelly Director
16 March 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Leeds Holdings Limited
Notes to the Financial Statements
For The Year Ended 31 August 2025
Notes to the Financial Statements
1. General Information
Leeds Holdings Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05316647 . The registered office is Albion Works, Albion Business Park Albion Way, Armley Road, Leeds, LS12 2EJ.
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. Tangible Fixed Assets and Depreciation
The company's tangible fixed assets comprise freehold land and buildings stated in the balance sheet at open market value, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
2.3. 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.
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
1 1
4. Tangible Assets

| Land & Property
--- | ---
| Freehold
| £
Cost or Valuation
As at 1 September 2024 | 3,500,000
As at 31 August 2025 | 3,500,000
Net Book Value
As at 31 August 2025 | 3,500,000
As at 1 September 2024 | 3,500,000

Page 3
Page 4
Leeds Holdings Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2025
Cost or valuation as at 31 August 2025 represented by:

| Land & Property
--- | ---
| Freehold
| £
At cost | 3,500,000
| 3,500,000

Revaluation
The fair value of the company's land and buildings was revalued on 8 July 2024 by an independent valuer.
The property has been valued on an open market basis on the assumption of vacant possession. The name and qualification of the independent valuer are GERWYNBRYAN, a member of the RICS Valuer Registrations Scheme.
Had this class of asset been measured on a historical cost basis, the carrying amount would have been £1,100,000 (2024 - £1,100,000).
5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 48,000 |  | 160,000
Other debtors | 626,577 |  | 56,623
| 674,577 |  | 216,623

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 48,000 |  | 120,000
Other creditors | 1,990 |  | 37,722
Taxation and social security | 4,498 |  | 12,849
| 54,488 |  | 170,571

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 569,131 |  | -

8. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 14,038 |  | 14,038

Page 4
Page 5
Leeds Holdings Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2025
9. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:

| As at 1 September 2024 | Amounts advanced | Amounts repaid | Amounts written off | As at 31 August 2025
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mr Simon Kelly | 55,000 | 610,000 | 55,000 | - | 610,000

The above loan is unsecured and repayable on demand. Interest is charged by the company in line with the official rate of interest.
10. Parent and ultimate parent undertaking
The company and its parent entity are subsidiaries in a small group, which has taken advantage of the exemption from preparing group accounts.
The company's immediate parent is Kutchakelly Enterprises Limited, incorporated in England & Wales.
The ultimate parent is Kutchakelly Property Limited, incorporated in England & Wales.
Page 5