Acorah Software Products - Accounts Production 18.1.200 false true 31 August 2024 1 September 2023 false 1 September 2024 31 August 2025 31 August 2025 12156715 Mr Dayne Gooding iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12156715 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2025-08-31 12156715 2024-08-31 12156715 2025-08-31 12156715 2024-09-01 2025-08-31 12156715 frs-core:CurrentFinancialInstruments 2025-08-31 12156715 frs-core:Non-currentFinancialInstruments 2025-08-31 12156715 frs-core:RevaluationReserve 2024-09-01 2025-08-31 12156715 frs-core:RevaluationReserve 2024-08-31 12156715 frs-core:RevaluationReserve 2025-08-31 12156715 frs-core:ShareCapital 2025-08-31 12156715 frs-core:RetainedEarningsAccumulatedLosses 2024-09-01 2025-08-31 12156715 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2024-08-31 12156715 frs-core:RetainedEarningsAccumulatedLosses 2025-08-31 12156715 frs-bus:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 12156715 frs-bus:FilletedAccounts 2024-09-01 2025-08-31 12156715 frs-bus:SmallEntities 2024-09-01 2025-08-31 12156715 frs-bus:AuditExempt-NoAccountantsReport 2024-09-01 2025-08-31 12156715 frs-bus:SmallCompaniesRegimeForAccounts 2024-09-01 2025-08-31 12156715 frs-bus:Director1 2024-09-01 2025-08-31 12156715 frs-countries:EnglandWales 2024-09-01 2025-08-31 12156715 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2024-08-31 12156715 2023-08-31 12156715 2024-08-31 12156715 2023-09-01 2024-08-31 12156715 frs-core:CurrentFinancialInstruments 2024-08-31 12156715 frs-core:Non-currentFinancialInstruments 2024-08-31 12156715 frs-core:RevaluationReserve 2024-08-31 12156715 frs-core:ShareCapital 2024-08-31 12156715 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31
Registered number: 12156715
Dsg Property Freehold Ltd
Unaudited Financial Statements
For The Year Ended 31 August 2025
Kent Coast Accounts Ltd
AAT Licensed Accountants
Marlowe Innovation Centre
Marlowe Way
Ramsgate
Kent
CT12 6FA
Dsg Property Freehold Ltd
Contents
Contents

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

Page 1
Dsg Property Freehold Ltd
Balance Sheet
As At 31 August 2025
Balance Sheet
Registered number: 12156715

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Investment Properties | 4 |  | 1,150,000 |  | 1,100,000
|  |  | 1,150,000 |  | 1,100,000
CURRENT ASSETS
Debtors | 5 | 9,316 |  | 61,907 |
Cash at bank and in hand |  | 6,129 |  | 10,849 |
|  | 15,445 |  | 72,756 |
Creditors: Amounts Falling Due Within One Year | 6 | (271,251 ) |  | (85,345 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (255,806 ) |  | (12,589 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 894,194 |  | 1,087,411
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (471,926 ) |  | (730,322 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (54,506 ) |  | (42,068 )
NET ASSETS |  |  | 367,762 |  | 315,021
CAPITAL AND RESERVES
Called up share capital | 8 |  | 100 |  | 100
Revaluation reserve | 9 |  | 163,518 |  | 126,205
Profit and Loss Account |  |  | 204,144 |  | 188,716
SHAREHOLDERS' FUNDS |  |  | 367,762 |  | 315,021

Page 1
Page 2
Dsg Property Freehold Ltd
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

Mr Dayne Gooding Director
13th April 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Dsg Property Freehold Ltd
Notes to the Financial Statements
For The Year Ended 31 August 2025
Notes to the Financial Statements
1. General Information
Dsg Property Freehold Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12156715 . The registered office is 146 Northdown Road, Cliftonville, Margate, Kent, CT9 2QN.
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, excluding VAT and other sales-related taxes.
Rental Income
Rental income arising from investment properties is recognised on a straight-line basis over the period to which it relates, in accordance with the terms of the lease. Rental income is included within turnover in the period it is earned.
2.3. Investment Properties
Investment properties are measured at fair value at each reporting date, with changes in fair value recognised in profit or loss.
Fair values are determined by the directors based on market conditions, including comparable property values and yields.
No depreciation is provided in respect of investment properties.
The cumulative revaluation gains are recognised in a revaluation reserve and are not available for distribution.
Deferred tax is recognised on revaluation gains in accordance with Section 29 of FRS 102.
2.4. Taxation
Taxation comprises current and deferred tax.
Current tax is based on the taxable profit for the year using tax rates enacted or substantively enacted at the balance sheet date.
Deferred tax is recognised on timing differences between accounting and taxable profits and is measured using rates expected to apply when the differences reverse.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
1 1
4. Investment Property

| 2025
--- | ---
| £
Fair Value
As at 1 September 2024 | 1,100,000
Additions | 250
Revaluations | 49,750
As at 31 August 2025 | 1,150,000

Page 3
Page 4
Dsg Property Freehold Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2025
5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 9,316 |  | 765
Due after more than one year
Other debtors | - |  | 61,142
| 9,316 |  | 61,907

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans and overdrafts | 35,449 |  | 33,813
Other creditors | 226,911 |  | 475
Taxation and social security | 8,891 |  | 51,057
| 271,251 |  | 85,345

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 471,926 |  | 556,242
Other creditors | - |  | 174,080
| 471,926 |  | 730,322

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 330,757 |  | 432,449

8. Share Capital

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

Page 4
Page 5
Dsg Property Freehold Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2025
9. Reserves

| Revaluation reserve | Profit and Loss Account
--- | --- | ---
| £ | £
As at 1 September 2024 | 126,205 | 188,716
Profit for year | - | 52,741
Net investment property revaluation reserve | 37,313 | -
Other comprehensive income for the year | 37,313 | -
Total comprehensive income for the year | 37,313 | 52,741
Transfer to/from Other Reserves | - | (37,313)
As at 31 August 2025 | 163,518 | 204,144

The revaluation reserve represents unrealised gains on investment properties and is not distributable. A deferred tax liability is recognised on these gains in accordance with FRS 102.
10. Related Party Transactions
The Company has entered into transactions with entities under the common control of the director.
During the year, the net position with DSG Property Management Ltd changed. At 31 August 2025, a balance of £47,358 was payable to DSG Property Management Ltd (2024: £61,142 receivable from DSG Property Management Ltd).
At 31 August 2025, a balance of £174,080 (2024: £174,080) was payable to Prospects Assured (UK) Ltd.
All balances are unsecured, interest-free and repayable on demand, with no formal repayment terms in place.
These balances are included within creditors and debtors in the balance sheet.
The transactions were not conducted at arm’s length. No provisions for doubtful debts have been made.
Page 5