Acorah Software Products - Accounts Production 19.3.550 false true 31 October 2024 1 November 2023 false 1 November 2024 31 October 2025 31 October 2025 09811832 Mr Soimitra Dutta Mrs Kamalika Dutta iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09811832 2024-10-31 09811832 2025-10-31 09811832 2024-11-01 2025-10-31 09811832 frs-core:CurrentFinancialInstruments 2025-10-31 09811832 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-10-31 09811832 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-11-01 2025-10-31 09811832 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-10-31 09811832 frs-core:ShareCapital 2025-10-31 09811832 frs-core:RetainedEarningsAccumulatedLosses 2025-10-31 09811832 frs-bus:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 09811832 frs-bus:FilletedAccounts 2024-11-01 2025-10-31 09811832 frs-bus:SmallEntities 2024-11-01 2025-10-31 09811832 frs-bus:AuditExempt-NoAccountantsReport 2024-11-01 2025-10-31 09811832 frs-bus:SmallCompaniesRegimeForAccounts 2024-11-01 2025-10-31 09811832 frs-bus:Director1 2024-11-01 2025-10-31 09811832 frs-bus:Director2 2024-11-01 2025-10-31 09811832 frs-countries:EnglandWales 2024-11-01 2025-10-31 09811832 2023-10-31 09811832 2024-10-31 09811832 2023-11-01 2024-10-31 09811832 frs-core:CurrentFinancialInstruments 2024-10-31 09811832 frs-core:ShareCapital 2024-10-31 09811832 frs-core:RetainedEarningsAccumulatedLosses 2024-10-31
Registered number: 09811832
Aban Properties Ltd
Financial Statements
For The Year Ended 31 October 2025
Cavendish Accountants Ltd
Chartered Certified Accountants
CP House
Otterspool Way
Watford
Hertfordshire
WD25 8HR
Aban Properties Ltd
Contents
Contents

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

Page 1
Aban Properties Ltd
Balance Sheet
As At 31 October 2025
Balance Sheet
Registered number: 09811832

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 725,000 |  | 725,000
|  |  | 725,000 |  | 725,000
CURRENT ASSETS
Cash at bank and in hand |  | 245 |  | 10,024 |
|  | 245 |  | 10,024 |
Creditors: Amounts Falling Due Within One Year | 5 | (404,703 ) |  | (428,846 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (404,458 ) |  | (418,822 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 320,542 |  | 306,178
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (31,600 ) |  | (31,600 )
NET ASSETS |  |  | 288,942 |  | 274,578
CAPITAL AND RESERVES
Called up share capital | 6 |  | 100 |  | 100
Profit and Loss Account |  |  | 288,842 |  | 274,478
SHAREHOLDERS' FUNDS |  |  | 288,942 |  | 274,578

Page 1
Page 2
Aban Properties Ltd
Balance Sheet (continued)
As At 31 October 2025
For the year ending 31 October 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 Soimitra Dutta Director
19th June 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Aban Properties Ltd
Notes to the Financial Statements
For The Year Ended 31 October 2025
Notes to the Financial Statements
1. General Information
Aban Properties Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 09811832 . The registered office is Kinetic Business Centre, Theobald Street, Borehamwood, Hertfordshire, WD6 4PJ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 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 rendering of rental services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
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:

Freehold | No depreciation provided

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.
Page 3
Page 4
Aban Properties Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025
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: NIL (2024: NIL)
- -
4. Tangible Assets

| Land & Property
--- | ---
| Freehold
| £
Cost or Valuation
As at 1 November 2024 | 725,000
As at 31 October 2025 | 725,000
Net Book Value
As at 31 October 2025 | 725,000
As at 1 November 2024 | 725,000

Page 4
Page 5
Aban Properties Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025
Cost or valuation as at 31 October 2025 represented by:

| Land & Property
--- | ---
| Freehold
| £
At cost | 725,000
| 725,000

The director, having assessed the fair value of the company investment property, has concluded that £725,000 should be a fair reflection of it's current value. There has been no revluation this year.
5. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Corporation tax | 3,369 |  | 3,822
Accruals and deferred income | 1,150 |  | 1,045
Directors' loan accounts | 400,184 |  | 423,979
| 404,703 |  | 428,846

6. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

Page 5