Acorah Software Products - Accounts Production 19.2.450 false true 31 August 2024 1 September 2023 false 1 September 2024 31 August 2025 31 August 2025 13551971 Mr Nigel Chisman Mrs Julia Chisman iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13551971 2024-08-31 13551971 2025-08-31 13551971 2024-09-01 2025-08-31 13551971 frs-core:CurrentFinancialInstruments 2025-08-31 13551971 frs-core:InvestmentPropertyIncludedWithinPPE 2025-08-31 13551971 frs-core:InvestmentPropertyIncludedWithinPPE 2024-09-01 2025-08-31 13551971 frs-core:InvestmentPropertyIncludedWithinPPE 2024-08-31 13551971 frs-core:PlantMachinery 2025-08-31 13551971 frs-core:PlantMachinery 2024-09-01 2025-08-31 13551971 frs-core:PlantMachinery 2024-08-31 13551971 frs-core:ShareCapital 2025-08-31 13551971 frs-core:RetainedEarningsAccumulatedLosses 2025-08-31 13551971 frs-bus:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 13551971 frs-bus:FilletedAccounts 2024-09-01 2025-08-31 13551971 frs-bus:SmallEntities 2024-09-01 2025-08-31 13551971 frs-bus:AuditExempt-NoAccountantsReport 2024-09-01 2025-08-31 13551971 frs-bus:SmallCompaniesRegimeForAccounts 2024-09-01 2025-08-31 13551971 frs-bus:Director1 2024-09-01 2025-08-31 13551971 frs-bus:Director2 2024-09-01 2025-08-31 13551971 frs-countries:EnglandWales 2024-09-01 2025-08-31 13551971 2023-08-31 13551971 2024-08-31 13551971 2023-09-01 2024-08-31 13551971 frs-core:CurrentFinancialInstruments 2024-08-31 13551971 frs-core:ShareCapital 2024-08-31 13551971 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31
Registered number: 13551971
Property One Ten Ltd
Unaudited Financial Statements
For The Year Ended 31 August 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 13551971
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 227,182 226,000
227,182 226,000
CURRENT ASSETS
Debtors 5 512 704
Cash at bank and in hand 30,686 27,592
31,198 28,296
Creditors: Amounts Falling Due Within One Year 6 (182,299 ) (209,261 )
NET CURRENT ASSETS (LIABILITIES) (151,101 ) (180,965 )
TOTAL ASSETS LESS CURRENT LIABILITIES 76,081 45,035
PROVISIONS FOR LIABILITIES
Deferred Taxation (514 ) (704 )
NET ASSETS 75,567 44,331
CAPITAL AND RESERVES
Called up share capital 7 100 100
Profit and Loss Account 75,467 44,231
SHAREHOLDERS' FUNDS 75,567 44,331
Page 1
Page 2
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 Nigel Chisman
Director
28/05/2026
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Property One Ten Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13551971 . The registered office is 1 Derwent Business Centre, Clarke Street, Derby, DE1 2BU.
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, excluding discounts, rebates, value added tax or other similar sales taxes.
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
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. The fair value of property is based on director's valuations and has not been based on a valuation by an independent valuer with a professional qualification. No depreciation is provided for. 
Changes in fair value are recognised in the profit and loss account.
2.5. Deferred Taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.
2.6. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
4. Tangible Assets
Investment Properties Plant & Machinery Total
£ £ £
Cost or Valuation
As at 1 September 2024 226,000 - 226,000
Additions - 2,910 2,910
Revaluation (1,000 ) - (1,000 )
As at 31 August 2025 225,000 2,910 227,910
...CONTINUED
Page 3
Page 4
Depreciation
As at 1 September 2024 - - -
Provided during the period - 728 728
As at 31 August 2025 - 728 728
Net Book Value
As at 31 August 2025 225,000 2,182 227,182
As at 1 September 2024 226,000 - 226,000
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors - 604
Prepayments and accrued income 412 -
Other debtors 100 100
512 704
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Corporation tax 8,216 9,490
Directors' loan accounts 174,083 199,771
182,299 209,261
7. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
Page 4