Acorah Software Products - Accounts Production 19.1.200 false true true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 11621480 Mr Constantinos Cleanthous Mr David Turner iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11621480 2024-12-31 11621480 2025-12-31 11621480 2025-01-01 2025-12-31 11621480 frs-core:CurrentFinancialInstruments 2025-12-31 11621480 frs-core:Non-currentFinancialInstruments 2025-12-31 11621480 frs-core:ComputerEquipment 2025-12-31 11621480 frs-core:ComputerEquipment 2025-01-01 2025-12-31 11621480 frs-core:ComputerEquipment 2024-12-31 11621480 frs-core:PlantMachinery 2025-12-31 11621480 frs-core:PlantMachinery 2025-01-01 2025-12-31 11621480 frs-core:PlantMachinery 2024-12-31 11621480 frs-core:ShareCapital 2025-12-31 11621480 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 11621480 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 11621480 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 11621480 frs-bus:SmallEntities 2025-01-01 2025-12-31 11621480 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 11621480 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 11621480 frs-bus:Director1 2025-01-01 2025-12-31 11621480 frs-bus:Director2 2025-01-01 2025-12-31 11621480 frs-core:CurrentFinancialInstruments 1 2025-12-31 11621480 frs-core:Non-currentFinancialInstruments 1 2025-12-31 11621480 frs-countries:EnglandWales 2025-01-01 2025-12-31 11621480 2023-12-31 11621480 2024-12-31 11621480 2024-01-01 2024-12-31 11621480 frs-core:CurrentFinancialInstruments 2024-12-31 11621480 frs-core:Non-currentFinancialInstruments 2024-12-31 11621480 frs-core:ShareCapital 2024-12-31 11621480 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 11621480 frs-core:CurrentFinancialInstruments 1 2024-12-31 11621480 frs-core:Non-currentFinancialInstruments 1 2024-12-31
Registered number: 11621480
David Turner Property Ltd
Unaudited Financial Statements
For The Year Ended 31 December 2025
Mouktaris & Co Ltd
Chartered Accountants & Registered Auditors
156a Burnt Oak Broadway
Edgware
Middlesex
HA8 0AX
David Turner Property Ltd
Contents
Contents

| Page
--- | ---
Statement of Financial Position | 1—2
Notes to the Financial Statements | 3—5

Page 1
David Turner Property Ltd
Statement of Financial Position
As At 31 December 2025
Statement of Financial Position
Registered number: 11621480

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 309 |  | 412
|  |  | 309 |  | 412
CURRENT ASSETS
Debtors | 5 | 30,902 |  | 48,359 |
Cash at bank and in hand |  | 118,877 |  | 54,073 |
|  | 149,779 |  | 102,432 |
Creditors: Amounts Falling Due Within One Year | 6 | (97,654 ) |  | (71,385 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 52,125 |  | 31,047
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 52,434 |  | 31,459
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (251,420 ) |  | (151,420 )
NET LIABILITIES |  |  | (198,986 ) |  | (119,961 )
CAPITAL AND RESERVES
Called up share capital | 8 |  | 2,000 |  | 2,000
Income Statement |  |  | (200,986 ) |  | (121,961 )
SHAREHOLDERS' FUNDS |  |  | (198,986) |  | (119,961)

Page 1
Page 2
David Turner Property Ltd
Statement of Financial Position (continued)
As At 31 December 2025
For the year ending 31 December 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 Income Statement.
On behalf of the board

Mr David Turner Director
28 April 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
David Turner Property Ltd
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
David Turner Property Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11621480 . The registered office is 156a Burnt Oak Broadway, Edgware, Middlesex, HA8 0AX.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 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 are prepared in sterling, which is the functional currency of the entity.
2.2. Going Concern Disclosure
As at 31 December 2025, the company had net liabilities of £198,986 (2024: £119,961) and net current assets of £52,125 (2024: £31,047). The net liability position arises principally from the long-term private loan from a shareholder of £251,420.
The directors have prepared cash flow forecasts covering a period of at least 12 months from the date of signing these financial statements. In forming their assessment, they have considered the recoverability of the company's current assets, its liquidity position, and the commitment of the shareholders to continue to provide financial support to the company for at least that period, including their undertaking not to demand repayment of the shareholder loan during that time.
On the basis of this assessment, the directors are satisfied that no material uncertainty exists that would cast significant doubt on the company's ability to continue as a going concern, and they continue to adopt the going concern basis in preparing the financial statements.
2.3. 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 rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
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.
2.4. 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:

Website Development Costs | straight line over 5 years
Computer Equipment | 25% reducing balance

2.5. Taxation
The tax expense represents the sum of the corporation 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 year 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.
...CONTINUED
Page 3
Page 4
David Turner Property Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
2.5. Taxation - continued
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 asset reflects 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 or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
2.6. Basic financial assets
Basic financial assets, which include trade and other debtors and cash and bank balances, are initially measured at transaction price including transaction costs and where material are subsequently measured at amortised cost using the effective interest method, less any impairment.
2.7. Basic financial liabilities
Basic financial liabilities, including trade and other payables and loans from company undertakings that are classified as debt are initially measured at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at the market rate of interest.
2.8. Cash and cash equivalents
Cash and cash equivalents include cash in hand, deposits held at call with banks, other short term liquid investmens with original maturities of three months or less.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
4. Tangible Assets

| Website Development Costs | Computer Equipment | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 January 2025 | 17,747 | 1,782 | 19,529
As at 31 December 2025 | 17,747 | 1,782 | 19,529
Depreciation
As at 1 January 2025 | 17,746 | 1,371 | 19,117
Provided during the period | - | 103 | 103
As at 31 December 2025 | 17,746 | 1,474 | 19,220
Net Book Value
As at 31 December 2025 | 1 | 308 | 309
As at 1 January 2025 | 1 | 411 | 412

Page 4
Page 5
David Turner Property Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 30,902 |  | 17,100
Corporation tax recoverable assets | - |  | 14,571
VAT | - |  | 16,688
| 30,902 |  | 48,359

Trade Debtors
Trade debtors are recognised at the invoiced amount and subsequently measured at amortised cost, less any provision for impairment. Where there is objective evidence that a debt may not be recoverable, it is written down to its recoverable amount through a charge to the income statement.
Impairment of Trade Debtors
A provision for impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due under the original terms of the invoice. Indicators of impairment include known insolvency or significant financial difficulties of the debtor, failure to make payment after reminders, or other objective evidence of potential non-payment. Individual trade debtor balances are reviewed on a case-by-case basis.
Debts which are considered irrecoverable are written off against the provision or directly to the income statement in the period they are identified.
6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 52 |  | 1,980
Corporation tax | - |  | 42
Other taxes and social security | 15,911 |  | 5,174
VAT | 18,738 |  | -
Net wages | 3,151 |  | -
Private loan < 12 months | 50,451 |  | 50,451
Accruals and deferred income | 4,500 |  | 4,000
Directors' loan accounts | 4,851 |  | 9,738
| 97,654 |  | 71,385

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Private loan > 12 months | 251,420 |  | 151,420

The private loan is unsecured and interest-free. Precise repayment terms are yet to be ascertained.
8. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 2,000 |  | 2,000

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