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 12841191 J Harris L Harris N Harris iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12841191 2024-08-31 12841191 2025-08-31 12841191 2024-09-01 2025-08-31 12841191 frs-core:CurrentFinancialInstruments 2025-08-31 12841191 frs-core:Non-currentFinancialInstruments 2025-08-31 12841191 frs-core:ShareCapital 2025-08-31 12841191 frs-core:RetainedEarningsAccumulatedLosses 2025-08-31 12841191 frs-bus:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 12841191 frs-bus:FilletedAccounts 2024-09-01 2025-08-31 12841191 frs-bus:SmallEntities 2024-09-01 2025-08-31 12841191 frs-bus:AuditExempt-NoAccountantsReport 2024-09-01 2025-08-31 12841191 frs-bus:SmallCompaniesRegimeForAccounts 2024-09-01 2025-08-31 12841191 frs-bus:Director1 2024-09-01 2025-08-31 12841191 frs-bus:Director2 2024-09-01 2025-08-31 12841191 frs-bus:Director3 2024-09-01 2025-08-31 12841191 frs-countries:EnglandWales 2024-09-01 2025-08-31 12841191 2023-08-31 12841191 2024-08-31 12841191 2023-09-01 2024-08-31 12841191 frs-core:CurrentFinancialInstruments 2024-08-31 12841191 frs-core:Non-currentFinancialInstruments 2024-08-31 12841191 frs-core:ShareCapital 2024-08-31 12841191 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31
Registered number: 12841191
LJN Properties Ltd
Unaudited Financial Statements
For The Year Ended 31 August 2025
LJN Properties Ltd
Contents
Contents

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

Page 1
LJN Properties Ltd
Balance Sheet
As At 31 August 2025
Balance Sheet
Registered number: 12841191

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Investment Properties | 4 |  | 740,388 |  | 344,000
|  |  | 740,388 |  | 344,000
CURRENT ASSETS
Cash at bank and in hand |  | 13,375 |  | 10,326 |
|  | 13,375 |  | 10,326 |
Creditors: Amounts Falling Due Within One Year | 5 | (206,270 ) |  | (82,547 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (192,895 ) |  | (72,221 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 547,493 |  | 271,779
Creditors: Amounts Falling Due After More Than One Year | 6 |  | (534,034 ) |  | (263,126 )
NET ASSETS |  |  | 13,459 |  | 8,653
CAPITAL AND RESERVES
Called up share capital | 8 |  | 100 |  | 100
Profit and Loss Account |  |  | 13,359 |  | 8,553
SHAREHOLDERS' FUNDS |  |  | 13,459 |  | 8,653

Page 1
Page 2
LJN Properties 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 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

L Harris Director
13/04/2026

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
LJN Properties Ltd
Notes to the Financial Statements
For The Year Ended 31 August 2025
Notes to the Financial Statements
1. General Information
LJN Properties Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12841191 . The registered office is 111 Cowley Hill, Borehamwood, Hertfordshire, WD6 5NA.
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.
The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value. The principal accounting policies adopted are set out below.
The directors have voluntarily opted to adopt FRS 102 Section 1A to enable the company to present a more informative and relevant set of financial statements, particularly in relation to its investment property holdings.
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 rental of the company properties to external tenants.. Turnover is reduced for customer rebates and other similar allowances.
2.3. Investment Properties
Investment property, which is property held to earn rentals and/or for capital appreciation, is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value at the reporting end date. Changes in fair value are recognised in profit or loss.
2.4. 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: 3 (2024: 3)
3 3
Page 3
Page 4
LJN Properties Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2025
4. Investment Property

| 2025
--- | ---
| £
Fair Value
As at 1 September 2024 | 344,000
Additions | 396,388
As at 31 August 2025 | 740,388

5. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Other creditors | 205,193 |  | 81,431
Taxation and social security | 1,077 |  | 1,116
| 206,270 |  | 82,547

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 534,034 |  | 263,126

7. Secured Creditors
At the balance sheet date, a fixed charge exists over the investment properties in favour of Topaz Finance Limited and Fleet Mortgages Limited.
8. Share Capital

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

Page 4