Acorah Software Products - Accounts Production 19.2.350 false true 30 December 2024 31 December 2023 false 31 December 2024 30 December 2025 30 December 2025 09333414 Mr James Courtney iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09333414 2024-12-30 09333414 2025-12-30 09333414 2024-12-31 2025-12-30 09333414 frs-core:CurrentFinancialInstruments 2025-12-30 09333414 frs-core:Non-currentFinancialInstruments 2025-12-30 09333414 frs-core:ComputerEquipment 2025-12-30 09333414 frs-core:ComputerEquipment 2024-12-31 2025-12-30 09333414 frs-core:ComputerEquipment 2024-12-30 09333414 frs-core:FurnitureFittings 2025-12-30 09333414 frs-core:FurnitureFittings 2024-12-31 2025-12-30 09333414 frs-core:FurnitureFittings 2024-12-30 09333414 frs-core:OtherReservesSubtotal 2024-12-31 2025-12-30 09333414 frs-core:OtherReservesSubtotal 2024-12-30 09333414 frs-core:OtherReservesSubtotal 2025-12-30 09333414 frs-core:ShareCapital 2025-12-30 09333414 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 2025-12-30 09333414 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2024-12-30 09333414 frs-core:RetainedEarningsAccumulatedLosses 2025-12-30 09333414 frs-bus:PrivateLimitedCompanyLtd 2024-12-31 2025-12-30 09333414 frs-bus:FilletedAccounts 2024-12-31 2025-12-30 09333414 frs-bus:SmallEntities 2024-12-31 2025-12-30 09333414 frs-bus:AuditExempt-NoAccountantsReport 2024-12-31 2025-12-30 09333414 frs-bus:SmallCompaniesRegimeForAccounts 2024-12-31 2025-12-30 09333414 frs-core:DeferredTaxation 2024-12-31 2025-12-30 09333414 frs-core:DeferredTaxation 2024-12-30 09333414 frs-core:DeferredTaxation 2025-12-30 09333414 frs-bus:Director1 2024-12-31 2025-12-30 09333414 frs-countries:EnglandWales 2024-12-31 2025-12-30 09333414 2023-12-30 09333414 2024-12-30 09333414 2023-12-31 2024-12-30 09333414 frs-core:CurrentFinancialInstruments 2024-12-30 09333414 frs-core:Non-currentFinancialInstruments 2024-12-30 09333414 frs-core:OtherReservesSubtotal 2024-12-30 09333414 frs-core:ShareCapital 2024-12-30 09333414 frs-core:RetainedEarningsAccumulatedLosses 2024-12-30
Registered number: 09333414
James Alexander Properties Limited
Unaudited Financial Statements
For The Year Ended 30 December 2025
Daverns
Chartered Accountants
Hardy House
Northbridge Road
Berkhamsted
Herts
HP4 1EF
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 09333414
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 648 864
Investment Properties 5 695,000 595,000
695,648 595,864
CURRENT ASSETS
Debtors 6 4,089 373
Cash at bank and in hand 8,073 8,369
12,162 8,742
Creditors: Amounts Falling Due Within One Year 7 (110,190 ) (109,159 )
NET CURRENT ASSETS (LIABILITIES) (98,028 ) (100,417 )
TOTAL ASSETS LESS CURRENT LIABILITIES 597,620 495,447
Creditors: Amounts Falling Due After More Than One Year 8 (354,397 ) (357,197 )
PROVISIONS FOR LIABILITIES
Deferred Taxation 10 (58,419 ) (32,736 )
NET ASSETS 184,804 105,514
CAPITAL AND RESERVES
Called up share capital 12 20,002 20,002
Other reserves 244,518 144,518
Profit and Loss Account (79,716 ) (59,006 )
SHAREHOLDERS' FUNDS 184,804 105,514
Page 1
Page 2
For the year ending 30 December 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 James Courtney
Director
5th May 2026
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
James Alexander Properties Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09333414 . The registered office is Hardy House , Northbridge Road , Berkhamsted , Herts , HP4 1EF.
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 represents rents receivable, excluding value added tax.
2.3. 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:
Fixtures & Fittings 25% reducing balance
Computer Equipment 25% reducing balance
2.4. 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.
2.5. 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: 1 (2024: 1)
1 1
Page 3
Page 4
4. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost or Valuation
As at 31 December 2024 2,428 1,222 3,650
As at 30 December 2025 2,428 1,222 3,650
Depreciation
As at 31 December 2024 1,854 932 2,786
Provided during the period 144 72 216
As at 30 December 2025 1,998 1,004 3,002
Net Book Value
As at 30 December 2025 430 218 648
As at 31 December 2024 574 290 864
5. Investment Property
2025
£
Fair Value
As at 31 December 2024 595,000
Fair value adjustments 100,000
As at 30 December 2025 695,000
6. Debtors
2025 2024
£ £
Due within one year
Prepayments and accrued income 4,089 373
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Bank loans and overdrafts 19,220 19,220
Accruals and deferred income 5,597 4,399
Director's loan account 85,373 85,540
110,190 109,159
Page 4
Page 5
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 354,397 355,697
Other creditors - 1,500
354,397 357,197
In November 2022 the company entered in to an interest only mortgage for 25 years at a fixed rate of 4.79% for the first five years which is then followed by a variable rate. 
In December 2022 the company entered in to an interest only mortgage for 25 years at a fixed rate of 4.79% for the first five years which is then followed by a variable rate.
9. Secured Creditors
Of the creditors falling due within and after more than one year the following accounts are secured.
The company has provided a charge on the company assets in favour of the company lenders.
2025 2024
£ £
Bank loans and overdrafts 371,992 371,992
10. Deferred Taxation
The provision for deferred tax is made up as follows:
2025 2024
£ £
Other timing differences 58,419 32,736
11. Provisions for Liabilities
Deferred Tax Total
£ £
As at 31 December 2024 32,736 32,736
Additions 25,683 25,683
Balance at 30 December 2025 58,419 58,419
12. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 20,002 20,002
Page 5
Page 6
13. Reserves
Other reserves Profit and Loss Account
£ £
As at 31 December 2024 144,518 (59,006 )
Profit for the year and total comprehensive income - 79,290
Transfer to/from Fair value reserve - (100,000)
Transfer to/from Profit & Loss Account 100,000 -
As at 30 December 2025 244,518 (79,716 )
Included in other reserves is an amount of 2025 £244,518 (2024 £144,518) which represents the fair value adjustment in respect of investment properties. This amount cannot be distributed to the members as it represents an un-realised surplus in respect of the fair value adjustment pertaining to the investment properties and has been transferred from retained earnings.
Page 6