Acorah Software Products - Accounts Production 16.8.310 false true true 30 June 2024 1 July 2023 false 1 July 2024 30 June 2025 30 June 2025 08124696 Mr Christos Liondaris Mrs Georgina Liondaris Mr Andreas Liondaris Mr Panicos Liondaris iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08124696 2024-06-30 08124696 2025-06-30 08124696 2024-07-01 2025-06-30 08124696 frs-core:CurrentFinancialInstruments 2025-06-30 08124696 frs-core:Non-currentFinancialInstruments 2025-06-30 08124696 frs-core:RevaluationReserve 2024-06-30 08124696 frs-core:RevaluationReserve 2025-06-30 08124696 frs-core:ShareCapital 2025-06-30 08124696 frs-core:RetainedEarningsAccumulatedLosses 2025-06-30 08124696 frs-bus:PrivateLimitedCompanyLtd 2024-07-01 2025-06-30 08124696 frs-bus:FilletedAccounts 2024-07-01 2025-06-30 08124696 frs-bus:SmallEntities 2024-07-01 2025-06-30 08124696 frs-bus:AuditExempt-NoAccountantsReport 2024-07-01 2025-06-30 08124696 frs-bus:SmallCompaniesRegimeForAccounts 2024-07-01 2025-06-30 08124696 frs-bus:Director1 2024-07-01 2025-06-30 08124696 frs-bus:Director2 2024-07-01 2025-06-30 08124696 frs-bus:Director3 2024-07-01 2025-06-30 08124696 frs-bus:Director4 2024-07-01 2025-06-30 08124696 frs-countries:EnglandWales 2024-07-01 2025-06-30 08124696 2023-06-30 08124696 2024-06-30 08124696 2023-07-01 2024-06-30 08124696 frs-core:CurrentFinancialInstruments 2024-06-30 08124696 frs-core:Non-currentFinancialInstruments 2024-06-30 08124696 frs-core:RevaluationReserve 2024-06-30 08124696 frs-core:ShareCapital 2024-06-30 08124696 frs-core:RetainedEarningsAccumulatedLosses 2024-06-30
Registered number: 08124696
Liondaris Trading Limited
Unaudited Financial Statements
For The Year Ended 30 June 2025
Liondaris Trading Limited
Contents
Contents

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

Page 1
Liondaris Trading Limited
Balance Sheet
As At 30 June 2025
Balance Sheet
Registered number: 08124696

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Investment Properties | 4 |  | 4,125,000 |  | 4,125,000
|  |  | 4,125,000 |  | 4,125,000
CURRENT ASSETS
Debtors | 5 | 895 |  | - |
Cash at bank and in hand |  | 18,374 |  | 12,341 |
|  | 19,269 |  | 12,341 |
Creditors: Amounts Falling Due Within One Year | 6 | (1,462,006 ) |  | (1,462,005 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (1,442,737 ) |  | (1,449,664 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 2,682,263 |  | 2,675,336
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (2,680,048 ) |  | (2,686,431 )
NET ASSETS/(LIABILITIES) |  |  | 2,215 |  | (11,095 )
CAPITAL AND RESERVES
Called up share capital | 9 |  | 100 |  | 100
Revaluation reserve | 10 |  | 340,069 |  | 340,069
Profit and Loss Account |  |  | (337,954 ) |  | (351,264 )
SHAREHOLDERS' FUNDS |  |  | 2,215 |  | (11,095)

Page 1
Page 2
Liondaris Trading 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 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 Christos Liondaris Director
20/03/2026

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Liondaris Trading Limited
Notes to the Financial Statements
For The Year Ended 30 June 2025
Notes to the Financial Statements
1. General Information
Liondaris Trading Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08124696 . The registered office is 1st Floor Woodgate Studios, 2-8 Games Road, Cockfosters, Hertfordshire, EN4 9HN.
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 identified material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern, however, the going concern basis remains appropriate.
2.3. Turnover
Turnover represents rents receivable.
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 4 (2024: 4)
4 4
4. Investment Property

| 2025
--- | ---
| £
Fair Value
As at 1 July 2024 and 30 June 2025 | 4,125,000

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Prepayments and accrued income | 895 |  | -

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Accruals and deferred income | 1,920 |  | 1,920
Directors' loan accounts | 369,962 |  | 780,885
Amounts owed to related parties | 1,090,124 |  | 679,200
| 1,462,006 |  | 1,462,005

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 2,680,048 |  | 2,686,431

Page 3
Page 4
Liondaris Trading Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 June 2025
8. Secured Creditors
Of the creditors the following amounts are secured.

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans and overdrafts | 2,680,048 |  | 2,686,431

9. Share Capital

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

10. Reserves

| Revaluation Reserve
--- | ---
| £
As at 1 July 2024 | 340,069
As at 30 June 2025 | 340,069

Page 4