Acorah Software Products - Accounts Production 19.1.200 false true 31 August 2024 1 September 2023 false 1 September 2024 31 August 2025 31 August 2025 12141965 Mr G Wilson Mrs H Xu iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12141965 2024-08-31 12141965 2025-08-31 12141965 2024-09-01 2025-08-31 12141965 frs-core:CurrentFinancialInstruments 2025-08-31 12141965 frs-core:Non-currentFinancialInstruments 2025-08-31 12141965 frs-core:FurnitureFittings 2025-08-31 12141965 frs-core:FurnitureFittings 2024-09-01 2025-08-31 12141965 frs-core:FurnitureFittings 2024-08-31 12141965 frs-core:MotorVehicles 2025-08-31 12141965 frs-core:MotorVehicles 2024-09-01 2025-08-31 12141965 frs-core:MotorVehicles 2024-08-31 12141965 frs-core:PlantMachinery 2025-08-31 12141965 frs-core:PlantMachinery 2024-09-01 2025-08-31 12141965 frs-core:PlantMachinery 2024-08-31 12141965 frs-core:RevaluationReserve 2024-08-31 12141965 frs-core:RevaluationReserve 2025-08-31 12141965 frs-core:ShareCapital 2025-08-31 12141965 frs-core:RetainedEarningsAccumulatedLosses 2024-09-01 2025-08-31 12141965 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2024-08-31 12141965 frs-core:RetainedEarningsAccumulatedLosses 2025-08-31 12141965 frs-bus:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 12141965 frs-bus:FilletedAccounts 2024-09-01 2025-08-31 12141965 frs-bus:SmallEntities 2024-09-01 2025-08-31 12141965 frs-bus:AuditExempt-NoAccountantsReport 2024-09-01 2025-08-31 12141965 frs-bus:SmallCompaniesRegimeForAccounts 2024-09-01 2025-08-31 12141965 frs-bus:OrdinaryShareClass1 2024-09-01 2025-08-31 12141965 frs-bus:OrdinaryShareClass1 2025-08-31 12141965 frs-bus:Director1 2024-09-01 2025-08-31 12141965 frs-bus:Director2 2024-09-01 2025-08-31 12141965 frs-core:Non-currentFinancialInstruments 5 2025-08-31 12141965 frs-core:Non-currentFinancialInstruments 6 2025-08-31 12141965 frs-core:Non-currentFinancialInstruments 7 2025-08-31 12141965 frs-core:CurrentFinancialInstruments 9 2025-08-31 12141965 frs-core:Non-currentFinancialInstruments 9 2025-08-31 12141965 frs-countries:EnglandWales 2024-09-01 2025-08-31 12141965 2023-08-31 12141965 2024-08-31 12141965 2023-09-01 2024-08-31 12141965 frs-core:CurrentFinancialInstruments 2024-08-31 12141965 frs-core:Non-currentFinancialInstruments 2024-08-31 12141965 frs-core:RevaluationReserve 2024-08-31 12141965 frs-core:ShareCapital 2024-08-31 12141965 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31 12141965 frs-bus:OrdinaryShareClass1 2023-09-01 2024-08-31 12141965 frs-core:Non-currentFinancialInstruments 5 2024-08-31 12141965 frs-core:Non-currentFinancialInstruments 6 2024-08-31 12141965 frs-core:Non-currentFinancialInstruments 7 2024-08-31 12141965 frs-core:CurrentFinancialInstruments 9 2024-08-31 12141965 frs-core:Non-currentFinancialInstruments 9 2024-08-31
Registered number: 12141965
GHL Properties Ltd
Unaudited Financial Statements
For The Year Ended 31 August 2025
Overpaidtax Limited
GHL Properties Ltd
Contents
Contents

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

Page 1
GHL Properties Ltd
Statement of Financial Position
As At 31 August 2025
Statement of Financial Position
Registered number: 12141965

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 8,424 |  | 11,574
Investment Properties | 5 |  | 2,042,405 |  | 1,979,651
|  |  | 2,050,829 |  | 1,991,225
CURRENT ASSETS
Debtors | 6 | 27,167 |  | - |
Cash at bank and in hand |  | 10,138 |  | 5,938 |
|  | 37,305 |  | 5,938 |
Creditors: Amounts Falling Due Within One Year | 7 | (456,862 ) |  | (430,277 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (419,557 ) |  | (424,339 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 1,631,272 |  | 1,566,886
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (1,623,793 ) |  | (1,582,773 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (3,844 ) |  | (8,315 )
NET ASSETS/(LIABILITIES) |  |  | 3,635 |  | (24,202 )
CAPITAL AND RESERVES
Called up share capital | 9 |  | 100 |  | 100
Revaluation reserve | 10 |  | 61,698 |  | 61,698
Income Statement |  |  | (58,163 ) |  | (86,000 )
SHAREHOLDERS' FUNDS |  |  | 3,635 |  | (24,202)

Page 1
Page 2
GHL Properties Ltd
Statement of Financial Position (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 Income Statement.
On behalf of the board

Mrs H Xu Director
20/05/2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
GHL Properties Ltd
Notes to the Financial Statements
For The Year Ended 31 August 2025
Notes to the Financial Statements
1. General Information
GHL Properties Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12141965 . The registered office is 59 Grass Meers Drive, Bristol, BS14 0LG.
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 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.
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:

Plant & Machinery | 25% straight line
Motor Vehicles | 25% reducing balance
Fixtures & Fittings | 20% straight line

2.4. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
4. Tangible Assets

| Plant & Machinery | Motor Vehicles | Fixtures & Fittings | Total
--- | --- | --- | --- | ---
| £ | £ | £ | £
Cost or Valuation
As at 1 September 2024 | 538 | 8,500 | 5,747 | 14,785
As at 31 August 2025 | 538 | 8,500 | 5,747 | 14,785

...CONTINUED
Page 3
Page 4
GHL Properties Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2025

Depreciation
As at 1 September 2024 | 363 | 87 | 2,761 | 3,211
Provided during the period | 64 | 2,212 | 874 | 3,150
As at 31 August 2025 | 427 | 2,299 | 3,635 | 6,361
Net Book Value
As at 31 August 2025 | 111 | 6,201 | 2,112 | 8,424
As at 1 September 2024 | 175 | 8,413 | 2,986 | 11,574

5. Investment Property

| 2025
--- | ---
| £
Fair Value
As at 1 September 2024 | 1,979,651
Additions | 62,754
As at 31 August 2025 | 2,042,405

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Prepayments and accrued income | 27,167 |  | -

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | - |  | 2
Other creditors | 5,928 |  | 4,005
Bank loans current position | 58,507 |  | 83,445
Accruals and deferred income | - |  | 17,608
Directors' loan accounts | 392,427 |  | 325,217
| 456,862 |  | 430,277

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Mortgage for 87a Redland Rd | 750,630 |  | 709,582
Mortgage for 41 and 41a St John's Crescent | 574,609 |  | 556,042
Mortgage for 20 Highfields Close | 298,554 |  | 284,569
Other long term loans | - |  | 32,580
| 1,623,793 |  | 1,582,773

Page 4
Page 5
GHL Properties Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2025
9. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
Allotted, called up and fully paid | £ |  | £
100 Ordinary Shares of £ 1.000 each | 100 |  | 100

10. Reserves

| Revaluation reserve | Income Statement
--- | --- | ---
| £ | £
As at 1 September 2024 | 61,698 | (86,000 )
Profit for the year and total comprehensive income | - | 27,837
As at 31 August 2025 | 61,698 | (58,163 )

Page 5