Acorah Software Products - Accounts Production 19.2.450 false true true 30 November 2024 1 December 2023 false 1 December 2024 30 November 2025 30 November 2025 10497457 Mr Darren Miller iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10497457 2024-11-30 10497457 2025-11-30 10497457 2024-12-01 2025-11-30 10497457 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-11-30 10497457 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-12-01 2025-11-30 10497457 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-11-30 10497457 frs-core:RevaluationReserve 2024-11-30 10497457 frs-core:RevaluationReserve 2025-11-30 10497457 frs-core:ShareCapital 2025-11-30 10497457 frs-core:RetainedEarningsAccumulatedLosses 2025-11-30 10497457 frs-bus:PrivateLimitedCompanyLtd 2024-12-01 2025-11-30 10497457 frs-bus:FilletedAccounts 2024-12-01 2025-11-30 10497457 frs-bus:SmallEntities 2024-12-01 2025-11-30 10497457 frs-bus:AuditExempt-NoAccountantsReport 2024-12-01 2025-11-30 10497457 frs-bus:SmallCompaniesRegimeForAccounts 2024-12-01 2025-11-30 10497457 frs-bus:Director1 2024-12-01 2025-11-30 10497457 frs-countries:EnglandWales 2024-12-01 2025-11-30 10497457 2023-11-30 10497457 2024-11-30 10497457 2023-12-01 2024-11-30 10497457 frs-core:CurrentFinancialInstruments 2024-11-30 10497457 frs-core:RevaluationReserve 2024-11-30 10497457 frs-core:ShareCapital 2024-11-30 10497457 frs-core:RetainedEarningsAccumulatedLosses 2024-11-30
Registered number: 10497457
DM Property (Spain) Limited
Unaudited Financial Statements
For The Year Ended 30 November 2025
Gregory Priestley & Stewart
Chartered Accountants
Alexandra House
123 Priestsic Road
Sutton In Ashfield
Nottinghamshire
NG17 4EA
DM Property (Spain) Limited
Contents
Contents

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

Page 1
DM Property (Spain) Limited
Company Information
For The Year Ended 30 November 2025
Company Information

Director | Mr Darren Miller
Company Number | 10497457
Registered Office | Alexandra House
| 123 Priestsic Road
| Sutton-In-Ashfield
| NG17 4EA
Accountants | Gregory Priestley & Stewart
| Chartered Accountants
| Alexandra House
| 123 Priestsic Road
| Sutton In Ashfield
| Nottinghamshire
| NG17 4EA

Page 1
Page 2
DM Property (Spain) Limited
Statement of Financial Position
As At 30 November 2025
Statement of Financial Position
Registered number: 10497457

| 2025 | 2024
--- | --- | ---
| Notes | € | € | € | €
FIXED ASSETS
Tangible Assets | 4 |  | 670,429 |  | 640,327
|  |  | 670,429 |  | 640,327
CURRENT ASSETS
Cash at bank and in hand |  | 3,442 |  | 815 |
|  | 3,442 |  | 815 |
Creditors: Amounts Falling Due Within One Year | 5 | (749,245 ) |  | (710,968 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (745,803 ) |  | (710,153 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (75,374 ) |  | (69,826 )
NET LIABILITIES |  |  | (75,374 ) |  | (69,826 )
CAPITAL AND RESERVES
Called up share capital | 6 |  | 2 |  | 2
Revaluation reserve | 7 |  | (8,893 ) |  | (8,893 )
Income Statement |  |  | (66,483 ) |  | (60,935 )
SHAREHOLDERS' FUNDS |  |  | (75,374) |  | (69,826)

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 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 Income Statement.
On behalf of the board

Mr Darren Miller Director
13/02/2026

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
DM Property (Spain) Limited
Notes to the Financial Statements
For The Year Ended 30 November 2025
Notes to the Financial Statements
1. General Information
DM Property (Spain) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10497457 . The registered office is Alexandra House, 123 Priestsic Road, Sutton-In-Ashfield, NG17 4EA.
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.
The functional currency of the Company is the Euro.
2.2. Going Concern Disclosure
The accounts have been prepared on a going concern basis. This may not be appropriate because the company had a balance sheet deficit of €75,374 at 30th November 2025 (2024: €69,826). The company is therefore dependant on the continued support of a Company controlled by the director, which has been agreed. Should this support be withdrawn and the company be unable to continue trading, adjustments would have to be made to reduce the value of the assets to their net realisable value and to provide any further liabilities which may arise.
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 | Nil

The property was revalued by the director at the reporting date.
2.4. Financial Instruments
The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties.
2.5. Debtors and creditors
Short term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
Short term trade creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2024: NIL)
- -
4. Tangible Assets

| Land & Property
--- | ---
| Freehold
| €
Cost
As at 1 December 2024 | 640,327
Additions | 30,102
As at 30 November 2025 | 670,429
Net Book Value
As at 30 November 2025 | 670,429
As at 1 December 2024 | 640,327

Page 3
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DM Property (Spain) Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 November 2025
If the following tangible fixed assets had been accounted for under historical cost accounting rules, the amounts would be:

| Land & Property
--- | ---
| Freehold
| €
Cost | 679,322
Accumulated depreciation and impairment | 26,571
Carrying amount | 652,751

5. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| € |  | €
Trade creditors | - |  | 1,373
Other creditors | 749,245 |  | 709,595
| 749,245 |  | 710,968

6. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| € |  | €
Allotted, Called up and fully paid | 2 |  | 2

7. Reserves

| Revaluation Reserve
--- | ---
| €
As at 1 December 2024 | (8,893 )
As at 30 November 2025 | (8,893 )

Page 4