Acorah Software Products - Accounts Production 19.3.550 false true 31 May 2025 1 June 2024 false 1 June 2025 31 May 2026 31 May 2026 09031079 Mr Guljar Khera Mrs Rajvinder Khera Mr G Khera true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09031079 2025-05-31 09031079 2026-05-31 09031079 2025-06-01 2026-05-31 09031079 frs-core:CurrentFinancialInstruments 2026-05-31 09031079 frs-core:Non-currentFinancialInstruments 2026-05-31 09031079 frs-core:ShareCapital 2026-05-31 09031079 frs-core:RetainedEarningsAccumulatedLosses 2025-06-01 2026-05-31 09031079 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2025-05-31 09031079 frs-core:RetainedEarningsAccumulatedLosses 2026-05-31 09031079 frs-bus:PrivateLimitedCompanyLtd 2025-06-01 2026-05-31 09031079 frs-bus:FilletedAccounts 2025-06-01 2026-05-31 09031079 frs-bus:SmallEntities 2025-06-01 2026-05-31 09031079 frs-bus:AuditExempt-NoAccountantsReport 2025-06-01 2026-05-31 09031079 frs-bus:SmallCompaniesRegimeForAccounts 2025-06-01 2026-05-31 09031079 1 2025-06-01 2026-05-31 09031079 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2025-06-01 2026-05-31 09031079 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2025-05-31 09031079 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2026-05-31 09031079 frs-bus:Director1 2025-06-01 2026-05-31 09031079 frs-bus:Director2 2025-06-01 2026-05-31 09031079 frs-countries:EnglandWales 2025-06-01 2026-05-31 09031079 2024-05-31 09031079 2025-05-31 09031079 2024-06-01 2025-05-31 09031079 frs-core:CurrentFinancialInstruments 2025-05-31 09031079 frs-core:Non-currentFinancialInstruments 2025-05-31 09031079 frs-core:ShareCapital 2025-05-31 09031079 frs-core:RetainedEarningsAccumulatedLosses 2025-05-31 09031079 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2025-05-31
Registered number: 09031079
Gary Property Investments Ltd
Unaudited Financial Statements
For The Year Ended 31 May 2026
Passman Leonard Associates Limited
Gary Property Investments Ltd
Contents
Contents

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

Page 1
Gary Property Investments Ltd
Balance Sheet
As At 31 May 2026
Balance Sheet
Registered number: 09031079

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Investment Properties | 4 |  | 2,760,000 |  | 2,770,000
|  |  | 2,760,000 |  | 2,770,000
CURRENT ASSETS
Debtors | 5 | 3,226 |  | 15,719 |
Cash at bank and in hand |  | 143,809 |  | 158,844 |
|  | 147,035 |  | 174,563 |
Creditors: Amounts Falling Due Within One Year | 6 | (1,815,820 ) |  | (1,960,396 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (1,668,785 ) |  | (1,785,833 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 1,091,215 |  | 984,167
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (353,608 ) |  | (353,608 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (97,072 ) |  | (55,481 )
NET ASSETS |  |  | 640,535 |  | 575,078
CAPITAL AND RESERVES
Called up share capital | 8 |  | 100 |  | 100
Fair value reserve | 9 |  | 577,069 |  | 337,427
Profit and Loss Account |  |  | 63,366 |  | 237,551
SHAREHOLDERS' FUNDS |  |  | 640,535 |  | 575,078

Page 1
Page 2
Gary Property Investments Ltd
Balance Sheet (continued)
As At 31 May 2026
For the year ending 31 May 2026 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 Guljar Khera Director
13 July 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Gary Property Investments Ltd
Notes to the Financial Statements
For The Year Ended 31 May 2026
Notes to the Financial Statements
1. General Information
Gary Property Investments Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 09031079 . The registered office is 69 Fulmer Drive Touchwood, Gerrards Cross, Buckinghamshire, SL9 7HF.
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 letting the property.
2.3. 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.
2.4. 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 year 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 asset reflects 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 or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also 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: 2 (2025: 2)
2 2
Page 3
Page 4
Gary Property Investments Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 May 2026
4. Investment Property

| 2026
--- | ---
| £
Fair Value
As at 1 June 2025 | 2,770,000
Additions | 11,288
Disposals | (100,000 )
Revaluations | 78,712
As at 31 May 2026 | 2,760,000

The investment properties were acquired at a total original cost of £2,182,932. The directors consider the market value of the investment properties held as at 31 May 2026 to be £2,760,000.
5. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | - |  | 12,120
Prepayments and accrued income | 3,226 |  | 3,599
| 3,226 |  | 15,719

6. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Trade creditors | - |  | 4,319
Corporation tax | 14,134 |  | 28,346
VAT | 993 |  | 3,112
Other creditors | 13,100 |  | 13,100
Accruals and deferred income | 1,185 |  | 1,185
Directors' loan accounts | 1,786,408 |  | 1,910,334
| 1,815,820 |  | 1,960,396

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

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Bank loans | 353,608 |  | 353,608

The bank loans are secured by the properties against which they have been borrowed.
8. Share Capital

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

Page 4
Page 5
Gary Property Investments Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 May 2026
9. Reserves

| Fair value reserve | Profit and Loss Account
--- | --- | ---
| £ | £
As at 1 June 2025 | 337,427 | 237,551
Loss for the year and total comprehensive income | - | (94,473 )
Dividends paid | - | (1,000)
Transfer to/from Fair value reserve | - | (78,712)
Transfer to/from Profit & Loss Account | 239,642 | -
As at 31 May 2026 | 577,069 | 63,366

10. Ultimate Controlling Party
There is no controlling interest by virtue of the fact that no one shareholder owns more than 50% of the shares.
Page 5