Acorah Software Products - Accounts Production 19.3.550 false true 30 September 2024 1 October 2023 false 1 October 2024 30 September 2025 30 September 2025 09224379 Mrs Hanna Nussbaum Mr Sydney Fulda Mr Jeremy Nussbaum iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09224379 2024-09-30 09224379 2025-09-30 09224379 2024-10-01 2025-09-30 09224379 frs-core:CurrentFinancialInstruments 2025-09-30 09224379 frs-core:Non-currentFinancialInstruments 2025-09-30 09224379 frs-core:InvestmentPropertyIncludedWithinPPE 2025-09-30 09224379 frs-core:InvestmentPropertyIncludedWithinPPE 2024-10-01 2025-09-30 09224379 frs-core:InvestmentPropertyIncludedWithinPPE 2024-09-30 09224379 frs-core:RevaluationReserve 2024-10-01 2025-09-30 09224379 frs-core:RevaluationReserve 2024-09-30 09224379 frs-core:RevaluationReserve 2025-09-30 09224379 frs-core:ShareCapital 2025-09-30 09224379 frs-core:RetainedEarningsAccumulatedLosses 2024-10-01 2025-09-30 09224379 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2024-09-30 09224379 frs-core:RetainedEarningsAccumulatedLosses 2025-09-30 09224379 frs-bus:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 09224379 frs-bus:FilletedAccounts 2024-10-01 2025-09-30 09224379 frs-bus:SmallEntities 2024-10-01 2025-09-30 09224379 frs-bus:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 09224379 frs-bus:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 09224379 frs-core:CostValuation 2024-09-30 09224379 frs-core:AdditionsToInvestments 2025-09-30 09224379 frs-core:CostValuation 2025-09-30 09224379 frs-core:ProvisionsForImpairmentInvestments 2024-09-30 09224379 frs-core:ProvisionsForImpairmentInvestments 2025-09-30 09224379 frs-bus:Director1 2024-10-01 2025-09-30 09224379 frs-bus:Director2 2024-10-01 2025-09-30 09224379 frs-bus:CompanySecretary1 2024-10-01 2025-09-30 09224379 frs-countries:EnglandWales 2024-10-01 2025-09-30 09224379 2023-09-30 09224379 2024-09-30 09224379 2023-10-01 2024-09-30 09224379 frs-core:CurrentFinancialInstruments 2024-09-30 09224379 frs-core:Non-currentFinancialInstruments 2024-09-30 09224379 frs-core:RevaluationReserve 2024-09-30 09224379 frs-core:ShareCapital 2024-09-30 09224379 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30
Registered number: 09224379
SHADLUF LTD
Unaudited Financial Statements
For The Year Ended 30 September 2025
SHADLUF LTD
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—6

Page 1
SHADLUF LTD
Balance Sheet
As At 30 September 2025
Balance Sheet
Registered number: 09224379

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 310,000 |  | 290,000
Investments | 5 |  | 121,073 |  | 115,733
|  |  | 431,073 |  | 405,733
CURRENT ASSETS
Debtors | 6 | 3,233 |  | 3,170 |
Cash at bank and in hand |  | 2,043 |  | 8,905 |
|  | 5,276 |  | 12,075 |
Creditors: Amounts Falling Due Within One Year | 7 | (13,829 ) |  | (20,570 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (8,553 ) |  | (8,495 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 422,520 |  | 397,238
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (225,000 ) |  | (225,000 )
PROVISIONS FOR LIABILITIES
Deferred Taxation | 9 |  | (1,833 ) |  | (1,807 )
NET ASSETS |  |  | 195,687 |  | 170,431
CAPITAL AND RESERVES
Called up share capital | 10 |  | 100 |  | 100
Revaluation reserve | 12 |  | 135,121 |  | 115,121
Profit and Loss Account |  |  | 60,466 |  | 55,210
SHAREHOLDERS' FUNDS |  |  | 195,687 |  | 170,431

Page 1
Page 2
SHADLUF LTD
Balance Sheet (continued)
As At 30 September 2025
For the year ending 30 September 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 Hanna Nussbaum Director
19th July 2026

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
SHADLUF LTD
Notes to the Financial Statements
For The Year Ended 30 September 2025
Notes to the Financial Statements
1. General Information
SHADLUF LTD is a private company, limited by shares, incorporated in England & Wales, registered number 09224379 . The registered office is 57 Singleton Road, SALFORD, M7 4NA.
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 comprises rental income due in the period.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. 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:
2.4. Investment Properties
Investment properties should not be subject to periodic charges for depreciation on the basis set out in SSAP 12, except for properties held on lease which should be depreciated on the basis set out in SSAP 12 at least over the period when the unexpired term is 20 years or less.
Investment properties should be included in the balance sheet at their open market value.
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 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:

| 2025 |  | 2024
--- | --- | --- | ---
Office and administration | 3 |  | 3
| 3 |  | 3

Page 3
Page 4
SHADLUF LTD
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
4. Tangible Assets

| Investment Properties
--- | ---
| £
Cost or Valuation
As at 1 October 2024 | 290,000
Revaluation | 20,000
As at 30 September 2025 | 310,000
Net Book Value
As at 30 September 2025 | 310,000
As at 1 October 2024 | 290,000

The properties were valued by the Directors based on the latest professional valuation or the open market value of other similar properties in their respective areas resulting in a surplus of £20,000 (2024: £15,000). The historical cost of the investment properties included at a valuation of £310,000 was £174,879 .
5. Investments

| Other
--- | ---
| £
Cost or Valuation
As at 1 October 2024 | 115,733
Additions | 5,340
As at 30 September 2025 | 121,073
Provision
As at 1 October 2024 | -
As at 30 September 2025 | -
Net Book Value
As at 30 September 2025 | 121,073
As at 1 October 2024 | 115,733

The investments represent a 10% partnership share in the Airbles Estate Company.
6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 3,233 |  | 3,170

Page 4
Page 5
SHADLUF LTD
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 1,101 |  | 26
Corporation tax | 2,378 |  | 2,445
Other taxes and social security | 2,250 |  | 2,025
Other creditors | 4,500 |  | 9,969
Accruals and deferred income | 1,100 |  | 1,136
Directors' loan accounts | 2,500 |  | 4,969
| 13,829 |  | 20,570

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Other loans | 112,500 |  | 112,500
Directors' loan account | 112,500 |  | 112,500
| 225,000 |  | 225,000

9. Deferred Taxation
The deferred tax provision is for the cash distibutions on the Airbles Estate Company in the period since the latest Sch A accounts.

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Other timing differences | 1,833 |  | 1,807

10. Share Capital

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

11. Dividends

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
On equity shares:
Interim dividend paid | - |  | 6,000
Final dividend paid | 5,000 |  | 4,000
| 5,000 |  | 10,000

Page 5
Page 6
SHADLUF LTD
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
12. Reserves

| Revaluation reserve | Profit and Loss Account
--- | --- | ---
| £ | £
As at 1 October 2024 | 115,121 | 55,210
Profit for year | - | 10,256
Surplus on revaluation | 20,000 | -
Other comprehensive income for the year | 20,000 | -
Total comprehensive income for the year | 20,000 | 10,256
Dividends paid | - | (5,000)
As at 30 September 2025 | 135,121 | 60,466

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