Acorah Software Products - Accounts Production 18.1.170 false true 30 September 2024 1 October 2023 false 1 October 2024 30 September 2025 30 September 2025 11546565 Miss L M Drury Mr P Drury Miss M C Drury iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11546565 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2025-09-30 11546565 2024-09-30 11546565 2025-09-30 11546565 2024-10-01 2025-09-30 11546565 frs-core:CurrentFinancialInstruments 2025-09-30 11546565 frs-core:Non-currentFinancialInstruments 2025-09-30 11546565 frs-core:ShareCapital 2025-09-30 11546565 frs-core:RetainedEarningsAccumulatedLosses 2025-09-30 11546565 frs-bus:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 11546565 frs-bus:FilletedAccounts 2024-10-01 2025-09-30 11546565 frs-bus:SmallEntities 2024-10-01 2025-09-30 11546565 frs-bus:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 11546565 frs-bus:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 11546565 frs-bus:OrdinaryShareClass1 2024-10-01 2025-09-30 11546565 frs-bus:OrdinaryShareClass1 2025-09-30 11546565 frs-bus:Director1 2024-10-01 2025-09-30 11546565 frs-bus:Director2 2024-10-01 2025-09-30 11546565 frs-bus:Director3 2024-10-01 2025-09-30 11546565 frs-countries:EnglandWales 2024-10-01 2025-09-30 11546565 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2024-09-30 11546565 2023-09-30 11546565 2024-09-30 11546565 2023-10-01 2024-09-30 11546565 frs-core:CurrentFinancialInstruments 2024-09-30 11546565 frs-core:Non-currentFinancialInstruments 2024-09-30 11546565 frs-core:ShareCapital 2024-09-30 11546565 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30 11546565 frs-bus:OrdinaryShareClass1 2023-10-01 2024-09-30
Registered number: 11546565
Dru Property Limited
Unaudited Financial Statements
For The Year Ended 30 September 2025
Dru Property Limited
Contents
Contents

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

Page 1
Dru Property Limited
Balance Sheet
As At 30 September 2025
Balance Sheet
Registered number: 11546565

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Investment Properties | 4 |  | 2,752,254 |  | 2,480,465
|  |  | 2,752,254 |  | 2,480,465
CURRENT ASSETS
Debtors | 5 | 976 |  | 26,292 |
Cash at bank and in hand |  | 53,847 |  | 168,887 |
|  | 54,823 |  | 195,179 |
Creditors: Amounts Falling Due Within One Year | 6 | (2,133,762 ) |  | (2,119,302 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (2,078,939 ) |  | (1,924,123 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 673,315 |  | 556,342
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (245,891 ) |  | (245,953 )
NET ASSETS |  |  | 427,424 |  | 310,389
CAPITAL AND RESERVES
Called up share capital | 9 |  | 100 |  | 100
Profit and Loss Account |  |  | 427,324 |  | 310,289
SHAREHOLDERS' FUNDS |  |  | 427,424 |  | 310,389

Page 1
Page 2
Dru Property Limited
Balance Sheet (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 Profit and Loss Account.
On behalf of the board

Mr P Drury Director
1 April 2026

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Dru Property Limited
Notes to the Financial Statements
For The Year Ended 30 September 2025
Notes to the Financial Statements
1. General Information
Dru Property Limited is a private company, limited by shares, incorporated in England & Wales, registered number 11546565 . The registered office is Gibson House, Hurricane Court, Hurricane Close, Stafford, ST16 1GZ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of section 1a "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.
The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest £.
The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of VAT and trade discounts. The policies adopted for the recognition of turnover are as follows:
Rental Income
Rental income from operating leases (net of any incentives given to the lessees) is recognised on a straight line basis over the lease term.
2.3. Investment Properties
Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.
In the opinion of the director the investment property is included at an amount that accords to its fair value at the balance sheet date.
2.4. Taxation
Taxation for the year comprises current tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.
Current taxation assets and liabilities are not discounted.
Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
2.5. Debtors and creditors receivable / payable within one year
Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2024: 3)
3 3
4. Investment Property

| 2025
--- | ---
| £
Fair Value
As at 1 October 2024 | 2,480,465
Additions | 271,789
As at 30 September 2025 | 2,752,254

Page 3
Page 4
Dru Property Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | - |  | 4,367
Prepayments and accrued income | 976 |  | 21,925
| 976 |  | 26,292

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Corporation tax | 38,269 |  | 27,523
VAT | 5,084 |  | 5,200
Accruals and deferred income | 1,957 |  | 1,759
Directors' loan accounts | 2,088,452 |  | 2,084,820
| 2,133,762 |  | 2,119,302

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 245,891 |  | 245,953

Of the creditors falling due after more than one year the following amounts are due after more than five years.

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 245,891 |  | 245,953

8. Secured Creditors
Of the creditors the following amounts are secured against the property 467 Gorton Road, Stockport, SK5 6NR.

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans and overdrafts | 245,891 |  | 245,953

9. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
Allotted, called up but not fully paid | £ |  | £
100 Ordinary Shares of £ 1.00 each | 100 |  | 100

Page 4