Acorah Software Products - Accounts Production 18.1.170 false true 31 October 2024 24 November 2023 false 1 November 2024 31 October 2025 31 October 2025 15212931 Mr Michael Luke Mrs Judith Luke iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 15212931 2024-10-31 15212931 2025-10-31 15212931 2024-11-01 2025-10-31 15212931 frs-core:CurrentFinancialInstruments 2025-10-31 15212931 frs-core:Non-currentFinancialInstruments 2025-10-31 15212931 frs-core:SharePremium 2025-10-31 15212931 frs-core:ShareCapital 2025-10-31 15212931 frs-core:RetainedEarningsAccumulatedLosses 2025-10-31 15212931 frs-bus:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 15212931 frs-bus:FilletedAccounts 2024-11-01 2025-10-31 15212931 frs-bus:SmallEntities 2024-11-01 2025-10-31 15212931 frs-bus:AuditExempt-NoAccountantsReport 2024-11-01 2025-10-31 15212931 frs-bus:SmallCompaniesRegimeForAccounts 2024-11-01 2025-10-31 15212931 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2025-10-31 15212931 frs-bus:Director1 2024-11-01 2025-10-31 15212931 frs-bus:Director2 2024-11-01 2025-10-31 15212931 frs-countries:EnglandWales 2024-11-01 2025-10-31 15212931 2023-11-23 15212931 2024-10-31 15212931 2023-11-24 2024-10-31 15212931 frs-core:CurrentFinancialInstruments 2024-10-31 15212931 frs-core:Non-currentFinancialInstruments 2024-10-31 15212931 frs-core:SharePremium 2024-10-31 15212931 frs-core:ShareCapital 2024-10-31 15212931 frs-core:RetainedEarningsAccumulatedLosses 2024-10-31 15212931 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2024-10-31
Registered number: 15212931
Diverse Housing Network Ltd
Unaudited Financial Statements
For The Year Ended 31 October 2025
Diverse Housing Network Ltd
Contents
Contents

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

Page 1
Diverse Housing Network Ltd
Balance Sheet
As At 31 October 2025
Balance Sheet
Registered number: 15212931

| 31 October 2025 | 31 October 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Investment Properties | 4 |  | 4,736,595 |  | 4,599,751
|  |  | 4,736,595 |  | 4,599,751
CURRENT ASSETS
Debtors | 5 | 2,637 |  | 51,427 |
Cash at bank and in hand |  | 23,501 |  | 16,505 |
|  | 26,138 |  | 67,932 |
Creditors: Amounts Falling Due Within One Year | 6 | (627,277 ) |  | (887,105 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (601,139 ) |  | (819,173 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 4,135,456 |  | 3,780,578
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (2,652,924 ) |  | (2,481,137 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (17,530 ) |  | -
NET ASSETS |  |  | 1,465,002 |  | 1,299,441
CAPITAL AND RESERVES
Called up share capital | 9 |  | 200 |  | 200
Share premium account |  |  | 1,256,336 |  | 1,256,336
Fair value reserve |  |  | 52,590 |  | -
Profit and Loss Account |  |  | 155,876 |  | 42,905
SHAREHOLDERS' FUNDS |  |  | 1,465,002 |  | 1,299,441

Page 1
Page 2
Diverse Housing Network Ltd
Balance Sheet (continued)
As At 31 October 2025
For the year ending 31 October 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 Michael Luke Director | Mrs Judith Luke Director
23 April 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Diverse Housing Network Ltd
Notes to the Financial Statements
For The Year Ended 31 October 2025
Notes to the Financial Statements
1. General Information
Diverse Housing Network Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 15212931 . The registered office is Flower Fields Warings Green Road, Hockley Heath, Solihull, Warwickshire, B94 6BL.
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, net of discounts. Turnover includes revenue earned from rental income.
2.3. 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. Fair value is as per the directors. Changes in fair value are recognised in the profit and loss account.
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: 2 (2024: 2)
2 2
Page 3
Page 4
Diverse Housing Network Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025
4. Investment Property

| 31 October 2025
--- | ---
| £
Fair Value
As at 1 November 2024 | 4,599,751
Additions | 66,723
Revaluations | 70,121
As at 31 October 2025 | 4,736,595

If investment property had been accounted for under historical cost accounting rules, the amounts would be:

| 31 October 2025 |  | 31 October 2024
--- | --- | --- | ---
| £ |  | £
Cost | 4,666,474 |  | 4,599,751

5. Debtors

| 31 October 2025 |  | 31 October 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Prepayments and accrued income | 2,637 |  | 2,607
Other debtors | - |  | 48,820
| 2,637 |  | 51,427

6. Creditors: Amounts Falling Due Within One Year

| 31 October 2025 |  | 31 October 2024
--- | --- | --- | ---
| £ |  | £
Corporation tax | 37,691 |  | 13,072
Other creditors | 8,346 |  | 5,466
Accruals and deferred income | 2,803 |  | 132
Directors' loan accounts | 578,437 |  | 868,435
| 627,277 |  | 887,105

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

| 31 October 2025 |  | 31 October 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 2,652,924 |  | 2,481,137

Included within creditors: amounts falling due after more than one year is an amount of £2,652,924 (2024: £2,481,137) in respect of liabilities payable or repayable by instalments which fall due for payment after more than five years from the reporting date.
Page 4
Page 5
Diverse Housing Network Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025
8. Secured Creditors
Of the creditors the following amounts are secured. Bank loans are secured by various lenders on the individual investment properties concerned.

| 31 October 2025 |  | 31 October 2024
--- | --- | --- | ---
| £ |  | £
Bank loans and overdrafts | 2,652,924 |  | 2,481,137

9. Share Capital

| 31 October 2025 |  | 31 October 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 200 |  | 200

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