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 11607242 Mr Daniel Gordon Crowhurst Mrs Lai Pin Crowhurst iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11607242 2024-10-31 11607242 2025-10-31 11607242 2024-11-01 2025-10-31 11607242 frs-core:CurrentFinancialInstruments 2025-10-31 11607242 frs-core:Non-currentFinancialInstruments 2025-10-31 11607242 frs-core:ComputerEquipment 2025-10-31 11607242 frs-core:ComputerEquipment 2024-11-01 2025-10-31 11607242 frs-core:ComputerEquipment 2024-10-31 11607242 frs-core:FurnitureFittings 2024-11-01 2025-10-31 11607242 frs-core:ShareCapital 2025-10-31 11607242 frs-core:RetainedEarningsAccumulatedLosses 2025-10-31 11607242 frs-bus:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 11607242 frs-bus:FilletedAccounts 2024-11-01 2025-10-31 11607242 frs-bus:SmallEntities 2024-11-01 2025-10-31 11607242 frs-bus:AuditExempt-NoAccountantsReport 2024-11-01 2025-10-31 11607242 frs-bus:SmallCompaniesRegimeForAccounts 2024-11-01 2025-10-31 11607242 frs-bus:Director1 2024-11-01 2025-10-31 11607242 frs-bus:Director2 2024-11-01 2025-10-31 11607242 frs-countries:EnglandWales 2024-11-01 2025-10-31 11607242 2023-10-31 11607242 2024-10-31 11607242 2023-11-01 2024-10-31 11607242 frs-core:CurrentFinancialInstruments 2024-10-31 11607242 frs-core:Non-currentFinancialInstruments 2024-10-31 11607242 frs-core:ShareCapital 2024-10-31 11607242 frs-core:RetainedEarningsAccumulatedLosses 2024-10-31
Registered number: 11607242
DLP Estates Ltd
Financial Statements
For The Year Ended 31 October 2025
DLP Estates Ltd
Contents
Contents

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

Page 1
DLP Estates Ltd
Balance Sheet
As At 31 October 2025
Balance Sheet
Registered number: 11607242

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 1,944 |  | 2,592
Investment Properties | 5 |  | 836,001 |  | 326,000
|  |  | 837,945 |  | 328,592
CURRENT ASSETS
Debtors | 6 | 4,050 |  | 23,200 |
Cash at bank and in hand |  | 483,132 |  | 132,774 |
|  | 487,182 |  | 155,974 |
Creditors: Amounts Falling Due Within One Year | 7 | (680,705 ) |  | (254,604 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (193,523 ) |  | (98,630 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 644,422 |  | 229,962
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (613,876 ) |  | (232,744 )
NET ASSETS/(LIABILITIES) |  |  | 30,546 |  | (2,782 )
CAPITAL AND RESERVES
Called up share capital | 9 |  | 100 |  | 100
Profit and Loss Account |  |  | 30,446 |  | (2,882 )
SHAREHOLDERS' FUNDS |  |  | 30,546 |  | (2,782)

Page 1
Page 2
DLP Estates 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

Mrs Lai Pin Crowhurst Director
14th July 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
DLP Estates Ltd
Notes to the Financial Statements
For The Year Ended 31 October 2025
Notes to the Financial Statements
1. General Information
DLP Estates Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11607242 . The registered office is 195 East Howe Lane, Bournemouth, Dorset, BH10 5JD.
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, excluding discounts, rebates, value added tax and other sales taxes.
Revenue is recognised in accordance with the terms of the rental agreement on each property.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any 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:

Fixtures & Fittings | 25% reducing balance
Computer Equipment | 25% reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.
Impairment of fixed assets
At each reporting period end date, the company reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered any impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of cash-generating unit to which the asset belongs.
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.
2.5. Financial Instruments
Cash and cash equivalents
Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short term liquid investments with original maturities of three months or less and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
Financial instruments
The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments. Financial instruments are recognised in the company’s balance sheet when the company becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
Basic financial assets
...CONTINUED
Page 3
Page 4
DLP Estates Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025
2.5. Financial Instruments - continued
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financial transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.
Classification of financial liabilities
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.
Basic financial liabilities
Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.
Debt Instruments are subsequently carried at amortised cost, using the effective interest rate method.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are present as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.
Equity instruments
Equity instruments issued by the company are recorded at the proceeds received, net of direct issue costs. Dividends payable on equity instruments are recognised as liabilities once the yare no longer at the discretion of the company.
2.6. Taxation
The tax expense represents the sum of the tax currently payable and deferred tax.
Current tax
The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes 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 reporting end date.
Deferred tax
Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing differences arises from goodwill or from the initial recognition of assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
4. Tangible Assets

| Computer Equipment
--- | ---
| £
Cost or Valuation
As at 1 November 2024 | 4,205
As at 31 October 2025 | 4,205
Depreciation
As at 1 November 2024 | 1,613
Provided during the period | 648
As at 31 October 2025 | 2,261

...CONTINUED
Page 4
Page 5
DLP Estates Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025

Net Book Value
As at 31 October 2025 | 1,944
As at 1 November 2024 | 2,592

5. Investment Property

| 2025
--- | ---
| £
Fair Value
As at 1 November 2024 | 326,000
Additions | 439,231
Fair value adjustments | 70,770
As at 31 October 2025 | 836,001

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 4,050 |  | 23,200

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans and overdrafts | 30,725 |  | 12,262
Other creditors | 649,980 |  | 242,342
| 680,705 |  | 254,604

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 613,876 |  | 232,744

9. Share Capital

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

Page 5