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 10894735 Mr Louis Allwright Mr Ashley Paris Chin-Yue iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10894735 2024-08-31 10894735 2025-08-31 10894735 2024-09-01 2025-08-31 10894735 frs-core:CurrentFinancialInstruments 2025-08-31 10894735 frs-core:Non-currentFinancialInstruments 2025-08-31 10894735 frs-core:FurnitureFittings 2024-09-01 2025-08-31 10894735 frs-core:InvestmentPropertyIncludedWithinPPE 2025-08-31 10894735 frs-core:InvestmentPropertyIncludedWithinPPE 2024-09-01 2025-08-31 10894735 frs-core:InvestmentPropertyIncludedWithinPPE 2024-08-31 10894735 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-09-01 2025-08-31 10894735 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-09-01 2025-08-31 10894735 frs-core:PlantMachinery 2024-09-01 2025-08-31 10894735 frs-core:RevaluationReserve 2024-09-01 2025-08-31 10894735 frs-core:RevaluationReserve 2024-08-31 10894735 frs-core:RevaluationReserve 2025-08-31 10894735 frs-core:ShareCapital 2025-08-31 10894735 frs-core:RetainedEarningsAccumulatedLosses 2025-08-31 10894735 frs-bus:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 10894735 frs-bus:FilletedAccounts 2024-09-01 2025-08-31 10894735 frs-bus:SmallEntities 2024-09-01 2025-08-31 10894735 frs-bus:AuditExempt-NoAccountantsReport 2024-09-01 2025-08-31 10894735 frs-bus:SmallCompaniesRegimeForAccounts 2024-09-01 2025-08-31 10894735 frs-bus:Director1 2024-09-01 2025-08-31 10894735 frs-bus:Director2 2024-09-01 2025-08-31 10894735 frs-countries:EnglandWales 2024-09-01 2025-08-31 10894735 2023-08-31 10894735 2024-08-31 10894735 2023-09-01 2024-08-31 10894735 frs-core:CurrentFinancialInstruments 2024-08-31 10894735 frs-core:Non-currentFinancialInstruments 2024-08-31 10894735 frs-core:RevaluationReserve 2024-08-31 10894735 frs-core:ShareCapital 2024-08-31 10894735 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31
Registered number: 10894735
A&L Property Ltd
Financial Statements
For The Year Ended 31 August 2025
A&L Property Ltd
Financial Statements
For The Year Ended 31 August 2025
Financial Statements

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

Page 1
A&L Property Ltd
Balance Sheet
As At 31 August 2025
Balance Sheet
Registered number: 10894735

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 3 |  | 1,098,256 |  | 1,025,000
|  |  | 1,098,256 |  | 1,025,000
CURRENT ASSETS
Debtors | 4 | 3,262 |  | 1,325 |
Cash at bank and in hand |  | 662 |  | 43,740 |
|  | 3,924 |  | 45,065 |
Creditors: Amounts Falling Due Within One Year | 5 | (4,298 ) |  | (103,119 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (374 ) |  | (58,054 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 1,097,882 |  | 966,946
Creditors: Amounts Falling Due After More Than One Year | 6 |  | (1,055,967 ) |  | (875,586 )
NET ASSETS |  |  | 41,915 |  | 91,360
CAPITAL AND RESERVES
Called up share capital | 7 |  | 2 |  | 2
Revaluation reserve | 8 |  | 198,752 |  | 213,752
Profit and Loss Account |  |  | (156,839 ) |  | (122,394 )
SHAREHOLDERS' FUNDS |  |  | 41,915 |  | 91,360

Page 1
Page 2
A&L Property 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

Mr Louis Allwright Director
05/03/2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
A&L Property Ltd
Notes to the Financial Statements
For The Year Ended 31 August 2025
Notes to the Financial Statements
1. Accounting Policies
1.1. 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.
1.2. 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 sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
1.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Freehold | Over 50 Years
Leasehold | Over the lease term
Plant & Machinery | 25% Reducing balance method
Fixtures & Fittings | 25% Reducing balance method

1.4. 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.
1.5. Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
1.6. Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
2. Average Number of Employees
Average number of employees, including directors, during the year was as follows: 2 (2024: 2)
2 2
Page 3
Page 4
A&L Property Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2025
3. Tangible Assets

| Investment Properties
--- | ---
| £
Cost or Valuation
As at 1 September 2024 | 1,025,000
Additions | 88,256
Revaluation | (15,000 )
As at 31 August 2025 | 1,098,256
Net Book Value
As at 31 August 2025 | 1,098,256
As at 1 September 2024 | 1,025,000

4. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 2,560 |  | 758
Other debtors | 702 |  | 567
| 3,262 |  | 1,325

5. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Other creditors | - |  | 100,000
Accruals and deferred income | 4,298 |  | 3,119
| 4,298 |  | 103,119

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 756,032 |  | 642,465
Other loans | 100,000 |  | 100,000
Directors loan account | 199,935 |  | 133,121
| 1,055,967 |  | 875,586

7. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 2 |  | 2

Page 4
Page 5
A&L Property Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2025
8. Reserves

| Revaluation Reserve
--- | ---
| £
As at 1 September 2024 | 213,752
Transfer from profit and loss | (15,000 )
As at 31 August 2025 | 198,752

9. General Information
A&L Property Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 10894735 . The registered office is 36 Scotts Road, Bromley, England, BR1 3QD.
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