Acorah Software Products - Accounts Production 19.2.450 false true false 9 September 2024 30 September 2025 30 September 2025 15945404 Mr Daniel Sampson iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 15945404 2024-09-08 15945404 2025-09-30 15945404 2024-09-09 2025-09-30 15945404 frs-core:CurrentFinancialInstruments 2025-09-30 15945404 frs-core:Non-currentFinancialInstruments 2025-09-30 15945404 frs-core:FurnitureFittings 2024-09-09 2025-09-30 15945404 frs-core:PlantMachinery 2025-09-30 15945404 frs-core:PlantMachinery 2024-09-09 2025-09-30 15945404 frs-core:PlantMachinery 2024-09-08 15945404 frs-core:ShareCapital 2025-09-30 15945404 frs-core:RetainedEarningsAccumulatedLosses 2025-09-30 15945404 frs-bus:PrivateLimitedCompanyLtd 2024-09-09 2025-09-30 15945404 frs-bus:FilletedAccounts 2024-09-09 2025-09-30 15945404 frs-bus:SmallEntities 2024-09-09 2025-09-30 15945404 frs-bus:AuditExempt-NoAccountantsReport 2024-09-09 2025-09-30 15945404 frs-bus:SmallCompaniesRegimeForAccounts 2024-09-09 2025-09-30 15945404 frs-bus:OrdinaryShareClass1 2024-09-09 2025-09-30 15945404 frs-bus:OrdinaryShareClass1 2025-09-30 15945404 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2024-09-09 2025-09-30 15945404 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2025-09-30 15945404 frs-bus:Director1 2024-09-09 2025-09-30 15945404 frs-countries:EnglandWales 2024-09-09 2025-09-30
Registered number: 15945404
Sampson Properties Ltd
Unaudited Financial Statements
For the Period 9 September 2024 to 30 September 2025
Arvo.Tax Limited
Sampson Properties Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
Sampson Properties Ltd
Balance Sheet
As At 30 September 2025
Balance Sheet
Registered number: 15945404

| 30 September 2025
--- | ---
| Notes | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 7,707
Investment Properties | 5 |  | 335,000
|  |  | 342,707
CURRENT ASSETS
Debtors | 6 | 1,509 |
Cash at bank and in hand |  | 322 |
|  | 1,831 |
Creditors: Amounts Falling Due Within One Year | 7 | (922 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 909
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 343,616
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (320,085 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (4,229 )
NET ASSETS |  |  | 19,302
CAPITAL AND RESERVES
Called up share capital | 9 |  | 1
Fair value reserve | 10 |  | 25,735
Profit and Loss Account |  |  | (6,434 )
SHAREHOLDERS' FUNDS |  |  | 19,302

Page 1
Page 2
Sampson Properties Ltd
Balance Sheet (continued)
As At 30 September 2025
For the period ending 30 September 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 Daniel Sampson Director
09/10/2025

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Sampson Properties Ltd
Notes to the Financial Statements
For the Period 9 September 2024 to 30 September 2025
Notes to the Financial Statements
1. General Information
Sampson Properties Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 15945404 . The registered office is 1st, 2nd & 3rd Floors, 2 The Broadway, Crowborough, East Sussex, TN6 1DF.
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 rental income from investment properties and is recognised on a straight-line basis over the period of the lease.
Income excludes value added tax and represents amounts receivable under operating leases, together with any service charge income where the company acts as principal.
Rent received in advance is deferred and recognised in the period to which it relates.
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 | 20% 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 period, 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 period was: 1
1
Page 3
Page 4
Sampson Properties Ltd
Notes to the Financial Statements (continued)
For the Period 9 September 2024 to 30 September 2025
4. Tangible Assets

| Plant & Machinery etc.
--- | ---
| £
Cost or Valuation
As at 9 September 2024 | -
Additions | 7,707
As at 30 September 2025 | 7,707
Net Book Value
As at 30 September 2025 | 7,707
As at 9 September 2024 | -

5. Investment Property

| 30 September 2025
--- | ---
| £
Fair Value
As at 9 September 2024 | -
Additions | 305,037
Fair value adjustments | 29,963
As at 30 September 2025 | 335,000

6. Debtors

| 30 September 2025
--- | ---
| £
Due within one year
Other debtors | 1,509

7. Creditors: Amounts Falling Due Within One Year

| 30 September 2025
--- | ---
| £
Trade creditors | 232
Other creditors | 690
| 922

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

| 30 September 2025
--- | ---
| £
Amounts owed to participating interests | 320,085

Page 4
Page 5
Sampson Properties Ltd
Notes to the Financial Statements (continued)
For the Period 9 September 2024 to 30 September 2025
9. Share Capital

| 30 September 2025
--- | ---
Allotted, called up and fully paid | £
1 Ordinary Shares of £ 1.00 each | 1

10. Reserves

| Fair Value Reserve
--- | ---
| £
Transfer to profit and loss | 25,735
As at 30 September 2025 | 25,735

11. Related Party Transactions
Amounts shown under “Amounts owed to participating interests” relate to a company under the common control of the director.
The balance is unsecured and repayable on demand.
Page 5