Acorah Software Products - Accounts Production 19.2.450 false true 30 September 2024 1 October 2023 false 1 October 2024 30 September 2025 30 September 2025 09671712 Mr Kiavash Akhavan-Malayeri iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09671712 2024-09-30 09671712 2025-09-30 09671712 2024-10-01 2025-09-30 09671712 frs-core:CurrentFinancialInstruments 2025-09-30 09671712 frs-core:InvestmentPropertyIncludedWithinPPE 2025-09-30 09671712 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-09-30 09671712 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-10-01 2025-09-30 09671712 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-09-30 09671712 frs-core:RevaluationReserve 2024-10-01 2025-09-30 09671712 frs-core:RevaluationReserve 2024-09-30 09671712 frs-core:RevaluationReserve 2025-09-30 09671712 frs-core:ShareCapital 2025-09-30 09671712 frs-core:RetainedEarningsAccumulatedLosses 2024-10-01 2025-09-30 09671712 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2024-09-30 09671712 frs-core:RetainedEarningsAccumulatedLosses 2025-09-30 09671712 frs-bus:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 09671712 frs-bus:FilletedAccounts 2024-10-01 2025-09-30 09671712 frs-bus:SmallEntities 2024-10-01 2025-09-30 09671712 frs-bus:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 09671712 frs-bus:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 09671712 frs-bus:Director1 2024-10-01 2025-09-30 09671712 frs-countries:EnglandWales 2024-10-01 2025-09-30 09671712 2023-09-30 09671712 2024-09-30 09671712 2023-10-01 2024-09-30 09671712 frs-core:CurrentFinancialInstruments 2024-09-30 09671712 frs-core:RevaluationReserve 2024-09-30 09671712 frs-core:ShareCapital 2024-09-30 09671712 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30
Registered number: 09671712
TEMPLE CLOSE FREEHOLD LIMITED
Unaudited Financial Statements
For The Year Ended 30 September 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 09671712
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 - 128,113
Investment Properties 5 965,473 -
965,473 128,113
CURRENT ASSETS
Debtors 6 27,909 2,615
Cash at bank and in hand 32,759 17,697
60,668 20,312
Creditors: Amounts Falling Due Within One Year 7 (692,551 ) (143,328 )
NET CURRENT ASSETS (LIABILITIES) (631,883 ) (123,016 )
TOTAL ASSETS LESS CURRENT LIABILITIES 333,590 5,097
PROVISIONS FOR LIABILITIES
Deferred Taxation (56,849 ) -
NET ASSETS 276,741 5,097
CAPITAL AND RESERVES
Called up share capital 8 1 1
Revaluation reserve 9 170,546 -
Profit and Loss Account 106,194 5,096
SHAREHOLDERS' FUNDS 276,741 5,097
Page 1
Page 2
For the year 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 Kiavash Akhavan-Malayeri
Director
26/06/2026
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
TEMPLE CLOSE FREEHOLD LIMITED is a private company, limited by shares, incorporated in England & Wales, registered number 09671712 . The registered office is Unit 4, Oxen Road Industrial Estate, Oxen Road, Luton, Bedfordshire, LU2 0DZ.
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.
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:
Freehold Straight line 2%
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 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
1 1
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Page 4
4. Tangible Assets
Land & Property
Freehold
£
Cost or Valuation
As at 1 October 2024 130,985
Transfers (130,985 )
As at 30 September 2025 -
Depreciation
As at 1 October 2024 2,872
Transfers (2,872 )
As at 30 September 2025 -
Net Book Value
As at 30 September 2025 -
As at 1 October 2024 128,113
5. Investment Property
2025
£
Fair Value
As at 1 October 2024 -
Additions 609,965
Revaluations 224,523
Transfers 130,985
Depreciation and impairment -
As at 30 September 2025 965,473
If investment property had been accounted for under historical cost accounting rules, the amounts would be:
2025 2024
£ £
Cost 740,950 130,985
Accumulated depreciation and impairment 2,872 2,872
Carrying amount 738,078 128,113
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 3,540 2,470
Other debtors 24,369 145
27,909 2,615
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Page 5
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors - (1 )
Other creditors 676,101 143,329
Taxation and social security 16,450 -
692,551 143,328
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 1 1
9. Reserves
Revaluation reserve Profit and Loss Account
£ £
As at 1 October 2024 - 5,096
Profit for year - 272,144
Surplus on revaluation 227,395 -
Other comprehensive income for the year 227,395 -
Total comprehensive income for the year 227,395 272,144
Dividends paid - (500)
Transfer to/from Other Reserves - 56,849
Transfer from revaluation reserve - (227,395)
Transfer to/from Profit & Loss Account (56,849 ) -
As at 30 September 2025 170,546 106,194
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