Acorah Software Products - Accounts Production 19.2.350 false true 30 November 2024 1 December 2023 false 1 December 2024 30 November 2025 30 November 2025 14455613 Mrs Harminder Mann Mr Tarlochan Mann iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 14455613 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2025-11-30 14455613 2024-11-30 14455613 2025-11-30 14455613 2024-12-01 2025-11-30 14455613 frs-core:Non-currentFinancialInstruments 2025-11-30 14455613 frs-core:InvestmentPropertyIncludedWithinPPE 2025-11-30 14455613 frs-core:InvestmentPropertyIncludedWithinPPE 2024-11-30 14455613 frs-core:RevaluationReserve 2024-11-30 14455613 frs-core:RevaluationReserve 2025-11-30 14455613 frs-core:SharePremium 2024-11-30 14455613 frs-core:SharePremium 2025-11-30 14455613 frs-core:ShareCapital 2025-11-30 14455613 frs-core:RetainedEarningsAccumulatedLosses 2024-12-01 2025-11-30 14455613 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2024-11-30 14455613 frs-core:RetainedEarningsAccumulatedLosses 2025-11-30 14455613 frs-bus:PrivateLimitedCompanyLtd 2024-12-01 2025-11-30 14455613 frs-bus:FilletedAccounts 2024-12-01 2025-11-30 14455613 frs-bus:SmallEntities 2024-12-01 2025-11-30 14455613 frs-bus:AuditExempt-NoAccountantsReport 2024-12-01 2025-11-30 14455613 frs-bus:SmallCompaniesRegimeForAccounts 2024-12-01 2025-11-30 14455613 frs-bus:Director1 2024-12-01 2025-11-30 14455613 frs-bus:Director2 2024-12-01 2025-11-30 14455613 frs-countries:EnglandWales 2024-12-01 2025-11-30 14455613 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2024-11-30 14455613 2023-11-30 14455613 2024-11-30 14455613 2023-12-01 2024-11-30 14455613 frs-core:Non-currentFinancialInstruments 2024-11-30 14455613 frs-core:RevaluationReserve 2024-11-30 14455613 frs-core:SharePremium 2024-11-30 14455613 frs-core:ShareCapital 2024-11-30 14455613 frs-core:RetainedEarningsAccumulatedLosses 2024-11-30
Registered number: 14455613
Ht Mann Limited
Unaudited Financial Statements
For The Year Ended 30 November 2025
Your Tax Saver UK Ltd
26 Simons Grove
Spencers Wood
Reading
Berkshire
RG7 1BH
Ht Mann Limited
Contents
Contents

| Page
--- | ---
Statement of Financial Position | 1—2
Notes to the Financial Statements | 3—4

Page 1
Ht Mann Limited
Statement of Financial Position
As At 30 November 2025
Statement of Financial Position
Registered number: 14455613

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 2,199,000 |  | 2,199,000
|  |  | 2,199,000 |  | 2,199,000
CURRENT ASSETS
Cash at bank and in hand |  | 1,977 |  | 5,885 |
|  | 1,977 |  | 5,885 |
Creditors: Amounts Falling Due Within One Year |  | (85,810 ) |  | (104,877 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (83,833 ) |  | (98,992 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 2,115,167 |  | 2,100,008
Creditors: Amounts Falling Due After More Than One Year |  |  | (1,527,053 ) |  | (1,484,555 )
NET ASSETS |  |  | 588,114 |  | 615,453
CAPITAL AND RESERVES
Called up share capital | 7 |  | 102 |  | 102
Share premium account |  |  | 613,791 |  | 613,791
Revaluation reserve | 9 |  | (10,000 ) |  | (10,000 )
Income Statement |  |  | (15,779 ) |  | 11,560
SHAREHOLDERS' FUNDS |  |  | 588,114 |  | 615,453

Page 1
Page 2
Ht Mann Limited
Statement of Financial Position (continued)
As At 30 November 2025
For the year ending 30 November 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 Harminder Mann Director
15/04/2026

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Ht Mann Limited
Notes to the Financial Statements
For The Year Ended 30 November 2025
Notes to the Financial Statements
1. General Information
Ht Mann Limited is a private company, limited by shares, incorporated in England & Wales, registered number 14455613 . The registered office is 48 Hurstdene Avenue, Staines Upon Thames, TW18 1JQ.
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:
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 income statement.
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.
Page 3
Page 4
Ht Mann Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 November 2025
2.6. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the income statement, directors report, and notes to the financial statements relating to the income statement.
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
--- | ---
| £
Cost or Valuation
As at 1 December 2024 | 2,199,000
As at 30 November 2025 | 2,199,000
Net Book Value
As at 30 November 2025 | 2,199,000
As at 1 December 2024 | 2,199,000

Of the creditors falling due after more than one year the following amounts are due after more than five years.

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 1,227,053 |  | 1,184,555
Other Creditors | 300,000 |  | 300,000

6. Secured Creditors
Of the creditors the following amounts are secured.

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans and overdrafts | 1,227,053 |  | 1,184,555

7. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 102 |  | 102

8. Directors Advances, Credits and Guarantees
The directors provided personal guarantee to the mortgage lenders of £1,227,053 (2024: £1,184,555) as well as first charge of eaxh inidividual property.
9. Reserves

| Share Premium | Revaluation reserve | Income Statement
--- | --- | --- | ---
| £ | £ | £
As at 1 December 2024 | 613,791 | (10,000 ) | 11,560
Loss for the year and total comprehensive income | - | - | (27,339 )
As at 30 November 2025 | 613,791 | (10,000 ) | (15,779 )

Page 4