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 09074234 Mr Gholam Asjadi Mrs Homa Pashaei Khabir iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09074234 2025-05-31 09074234 2026-05-31 09074234 2025-06-01 2026-05-31 09074234 frs-core:CurrentFinancialInstruments 2026-05-31 09074234 frs-core:Non-currentFinancialInstruments 2026-05-31 09074234 frs-core:ComputerEquipment 2026-05-31 09074234 frs-core:ComputerEquipment 2025-06-01 2026-05-31 09074234 frs-core:ComputerEquipment 2025-05-31 09074234 frs-core:FurnitureFittings 2026-05-31 09074234 frs-core:FurnitureFittings 2025-06-01 2026-05-31 09074234 frs-core:FurnitureFittings 2025-05-31 09074234 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2026-05-31 09074234 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-06-01 2026-05-31 09074234 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-05-31 09074234 frs-core:ShareCapital 2026-05-31 09074234 frs-core:RetainedEarningsAccumulatedLosses 2025-06-01 2026-05-31 09074234 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2025-05-31 09074234 frs-core:RetainedEarningsAccumulatedLosses 2026-05-31 09074234 frs-bus:PrivateLimitedCompanyLtd 2025-06-01 2026-05-31 09074234 frs-bus:FilletedAccounts 2025-06-01 2026-05-31 09074234 frs-bus:SmallEntities 2025-06-01 2026-05-31 09074234 frs-bus:AuditExempt-NoAccountantsReport 2025-06-01 2026-05-31 09074234 frs-bus:SmallCompaniesRegimeForAccounts 2025-06-01 2026-05-31 09074234 frs-bus:Director1 2025-06-01 2026-05-31 09074234 frs-bus:Director2 2025-06-01 2026-05-31 09074234 frs-countries:EnglandWales 2025-06-01 2026-05-31 09074234 2024-05-31 09074234 2025-05-31 09074234 2024-06-01 2025-05-31 09074234 frs-core:CurrentFinancialInstruments 2025-05-31 09074234 frs-core:Non-currentFinancialInstruments 2025-05-31 09074234 frs-core:ShareCapital 2025-05-31 09074234 frs-core:RetainedEarningsAccumulatedLosses 2025-05-31
Registered number: 09074234
FLORA PROPERTY LTD
Unaudited Financial Statements
For The Year Ended 31 May 2026
Peter Upton
Peter Upton Limited
Bridge House, 2 Bridge Avenue
Maidenhead
SL6 1RR
FLORA PROPERTY LTD
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—4

Page 1
FLORA PROPERTY LTD
Balance Sheet
As At 31 May 2026
Balance Sheet
Registered number: 09074234

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 363,082 |  | 363,853
|  |  | 363,082 |  | 363,853
CURRENT ASSETS
Cash at bank and in hand |  | 671 |  | 1,400 |
|  | 671 |  | 1,400 |
Creditors: Amounts Falling Due Within One Year | 5 | (178,712 ) |  | (167,943 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (178,041 ) |  | (166,543 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 185,041 |  | 197,310
Creditors: Amounts Falling Due After More Than One Year | 6 |  | (250,000 ) |  | (256,000 )
NET LIABILITIES |  |  | (64,959 ) |  | (58,690 )
CAPITAL AND RESERVES
Called up share capital | 7 |  | 100 |  | 100
Profit and Loss Account |  |  | (65,059 ) |  | (58,790 )
SHAREHOLDERS' FUNDS |  |  | (64,959) |  | (58,690)

Page 1
Page 2
FLORA PROPERTY 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 Gholam Asjadi Director
09/07/2026

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
FLORA PROPERTY LTD
Notes to the Financial Statements
For The Year Ended 31 May 2026
Notes to the Financial Statements
1. General Information
FLORA PROPERTY LTD is a private company, limited by shares, incorporated in England & Wales, registered number 09074234 . The registered office is 69 Collingwood Crescent, Guildford, Surrey, GU1 2NU.
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.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
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 | 10% on cost
Fixtures & Fittings | 25% on cost
Computer Equipment | 25% on cost

3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2025: 1)
2 1
4. Tangible Assets

| Land & Property
--- | ---
| Freehold | Fixtures & Fittings | Computer Equipment | Total
| £ | £ | £ | £
Cost
As at 1 June 2025 | 355,076 | 16,456 | 2,435 | 373,967
Additions | - | 991 | 166 | 1,157
As at 31 May 2026 | 355,076 | 17,447 | 2,601 | 375,124
Depreciation
As at 1 June 2025 | - | 7,679 | 2,435 | 10,114
Provided during the period | - | 1,887 | 41 | 1,928
As at 31 May 2026 | - | 9,566 | 2,476 | 12,042

...CONTINUED
Page 3
Page 4
FLORA PROPERTY LTD
Notes to the Financial Statements (continued)
For The Year Ended 31 May 2026

Net Book Value
As at 31 May 2026 | 355,076 | 7,881 | 125 | 363,082
As at 1 June 2025 | 355,076 | 8,777 | - | 363,853

5. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Bank loans and overdrafts | 6,000 |  | 6,000
Other creditors | 130 |  | 343
Accruals and deferred income | 1,140 |  | 1,140
Directors' loan accounts | 171,442 |  | 160,460
| 178,712 |  | 167,943

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

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Bank loans | 16,000 |  | 22,000
Other loans | 234,000 |  | 234,000
| 250,000 |  | 256,000

7. Share Capital

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

8. Reserves

| Profit and Loss Account
--- | ---
| £
As at 1 June 2025 | (58,790 )
Loss for the year and total comprehensive income | (6,269 )
As at 31 May 2026 | (65,059 )

9. Related Party Transactions
The £234,000 loan has been made by R Asjadi, brother of the director GH Asjadi. It is payable with one year's notice.
Page 4