Acorah Software Products - Accounts Production 19.3.550 false true 31 January 2025 1 February 2024 false 1 February 2025 31 January 2026 31 January 2026 11764952 Mr Lawrence Butcher Mrs Jennifer Butcher iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11764952 2025-01-31 11764952 2026-01-31 11764952 2025-02-01 2026-01-31 11764952 frs-core:CurrentFinancialInstruments 2026-01-31 11764952 frs-core:Non-currentFinancialInstruments 2026-01-31 11764952 frs-core:BetweenOneFiveYears 2026-01-31 11764952 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2026-01-31 11764952 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-02-01 2026-01-31 11764952 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-01-31 11764952 frs-core:MotorVehicles 2026-01-31 11764952 frs-core:MotorVehicles 2025-02-01 2026-01-31 11764952 frs-core:MotorVehicles 2025-01-31 11764952 frs-core:WithinOneYear 2026-01-31 11764952 frs-core:RevaluationReserve 2026-01-31 11764952 frs-core:SharePremium 2026-01-31 11764952 frs-core:ShareCapital 2026-01-31 11764952 frs-core:RetainedEarningsAccumulatedLosses 2026-01-31 11764952 frs-bus:PrivateLimitedCompanyLtd 2025-02-01 2026-01-31 11764952 frs-bus:FilletedAccounts 2025-02-01 2026-01-31 11764952 frs-bus:SmallEntities 2025-02-01 2026-01-31 11764952 frs-bus:AuditExempt-NoAccountantsReport 2025-02-01 2026-01-31 11764952 frs-bus:SmallCompaniesRegimeForAccounts 2025-02-01 2026-01-31 11764952 frs-bus:Director1 2025-02-01 2026-01-31 11764952 frs-bus:Director2 2025-02-01 2026-01-31 11764952 frs-countries:EnglandWales 2025-02-01 2026-01-31 11764952 2024-01-31 11764952 2025-01-31 11764952 2024-02-01 2025-01-31 11764952 frs-core:CurrentFinancialInstruments 2025-01-31 11764952 frs-core:Non-currentFinancialInstruments 2025-01-31 11764952 frs-core:BetweenOneFiveYears 2025-01-31 11764952 frs-core:WithinOneYear 2025-01-31 11764952 frs-core:RevaluationReserve 2025-01-31 11764952 frs-core:SharePremium 2025-01-31 11764952 frs-core:ShareCapital 2025-01-31 11764952 frs-core:RetainedEarningsAccumulatedLosses 2025-01-31
Registered number: 11764952
Golden Dragon Property Investments Ltd
Unaudited Financial Statements
For The Year Ended 31 January 2026
SAS Accountant Limited T/A OJW Associates
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 11764952
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1,295,878 1,186,823
1,295,878 1,186,823
CURRENT ASSETS
Debtors 5 7,970 7,970
Cash at bank and in hand 16,635 8,018
24,605 15,988
Creditors: Amounts Falling Due Within One Year 6 (390,877 ) (295,990 )
NET CURRENT ASSETS (LIABILITIES) (366,272 ) (280,002 )
TOTAL ASSETS LESS CURRENT LIABILITIES 929,606 906,821
Creditors: Amounts Falling Due After More Than One Year 7 (308,828 ) (437,834 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (67,294 ) (48,629 )
NET ASSETS 553,484 420,358
CAPITAL AND RESERVES
Called up share capital 9 2 2
Share premium account 227,273 227,273
Revaluation reserve 255,430 273,301
Profit and Loss Account 70,779 (80,218 )
SHAREHOLDERS' FUNDS 553,484 420,358
Page 1
Page 2
For the year ending 31 January 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
Mrs Jennifer Butcher
Director
17/07/2026
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
Golden Dragon Property Investments Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11764952 . The registered office is 16 Hennals Avenue, Redditch, B97 5RX.
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. 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 Held at Fair Value
Motor Vehicles 25% Reducing Balance
2.3. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
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 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: 2 (2025: 2)
2 2
Page 3
Page 4
4. Tangible Assets
Land & Property
Freehold Motor Vehicles Total
£ £ £
Cost or Valuation
As at 1 February 2025 1,135,000 111,125 1,246,125
Revaluation 122,000 - 122,000
As at 31 January 2026 1,257,000 111,125 1,368,125
Depreciation
As at 1 February 2025 - 59,302 59,302
Provided during the period - 12,945 12,945
As at 31 January 2026 - 72,247 72,247
Net Book Value
As at 31 January 2026 1,257,000 38,878 1,295,878
As at 1 February 2025 1,135,000 51,823 1,186,823
Cost or valuation as at 31 January 2026 represented by:
Land & Property
Freehold Motor Vehicles Total
£ £ £
At cost 940,485 111,125 1,051,610
At valuation 316,515 - 316,515
1,257,000 111,125 1,368,125
5. Debtors
2026 2025
£ £
Due within one year
Other debtors 7,970 7,970
6. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Net obligations under finance lease and hire purchase contracts 13,770 11,224
Trade creditors - 7
Other creditors 373,379 284,759
Taxation and social security 3,728 -
390,877 295,990
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Page 5
7. Creditors: Amounts Falling Due After More Than One Year
2026 2025
£ £
Net obligations under finance lease and hire purchase contracts 15,546 31,863
Bank loans 293,282 405,971
308,828 437,834
8. Obligations Under Finance Leases and Hire Purchase
2026 2025
£ £
The future minimum finance lease payments are as follows:
Not later than one year 13,770 11,224
Later than one year and not later than five years 15,546 31,863
29,316 43,087
29,316 43,087
9. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 2 2
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