Acorah Software Products - Accounts Production 19.3.550 false true 31 October 2024 24 October 2023 false 1 November 2024 31 December 2025 31 December 2025 15231410 J E Wilkinson I Bjornson J Westad O A Westad iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 15231410 2024-10-31 15231410 2025-12-31 15231410 2024-11-01 2025-12-31 15231410 frs-core:CurrentFinancialInstruments 2025-12-31 15231410 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-12-31 15231410 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-11-01 2025-12-31 15231410 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-10-31 15231410 frs-core:ShareCapital 2025-12-31 15231410 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 15231410 frs-bus:PrivateLimitedCompanyLtd 2024-11-01 2025-12-31 15231410 frs-bus:FilletedAccounts 2024-11-01 2025-12-31 15231410 frs-bus:SmallEntities 2024-11-01 2025-12-31 15231410 frs-bus:AuditExempt-NoAccountantsReport 2024-11-01 2025-12-31 15231410 frs-bus:SmallCompaniesRegimeForAccounts 2024-11-01 2025-12-31 15231410 frs-bus:Director1 2024-11-01 2025-12-31 15231410 frs-bus:Director2 2024-11-01 2025-12-31 15231410 frs-bus:Director3 2024-11-01 2025-12-31 15231410 frs-bus:Director4 2024-11-01 2025-12-31 15231410 frs-countries:EnglandWales 2024-11-01 2025-12-31 15231410 2023-10-23 15231410 2024-10-31 15231410 2023-10-24 2024-10-31 15231410 frs-core:CurrentFinancialInstruments 2024-10-31 15231410 frs-core:ShareCapital 2024-10-31 15231410 frs-core:RetainedEarningsAccumulatedLosses 2024-10-31
Registered number: 15231410
HYGGELIG PROPERTIES LTD
Unaudited Financial Statements
For the Period 1 November 2024 to 31 December 2025
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—4
Page 1
Balance Sheet
Registered number: 15231410
31 December 2025 31 October 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 260,000 263,334
260,000 263,334
CURRENT ASSETS
Debtors 6 4,683 1,369
Cash at bank and in hand 3,199 1,862
7,882 3,231
Creditors: Amounts Falling Due Within One Year 7 (254,186 ) (258,308 )
NET CURRENT ASSETS (LIABILITIES) (246,304 ) (255,077 )
TOTAL ASSETS LESS CURRENT LIABILITIES 13,696 8,257
NET ASSETS 13,696 8,257
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account 13,596 8,157
SHAREHOLDERS' FUNDS 13,696 8,257
For the period ending 31 December 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
J Westad
Director
30th April 2026
The notes on pages 2 to 4 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
HYGGELIG PROPERTIES LTD is a private company, limited by shares, incorporated in England & Wales, registered number 15231410 . The registered office is 194 Stockton Lane, York, YO31 1EY.
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 0%
2.4. Investment Properties
Investment property, which is property held to earn rentals and/or for capital appreciation, is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value at the reporting end date. The surplus or deficit on revaluation is recognised in profit or loss.
No depreciation is provided in respect of investment properties
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 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 period, 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.
Page 2
Page 3
3. Average Number of Employees
Average number of employees, including directors, during the period was: 4 (2024: 4)
4 4
4. Tangible Assets
Land & Property
Freehold
£
Cost or Valuation
As at 1 November 2024 263,334
Revaluation (3,334 )
As at 31 December 2025 260,000
Net Book Value
As at 31 December 2025 260,000
As at 1 November 2024 263,334
5. Investment Property
31 December 2025 31 October 2024
£ £
Cost 263,334 -
Accumulated depreciation and impairment 3,334 -
Carrying amount 260,000 -
The properties have been revalued by the directors at the reporting end date, with the assistance of local estate agents and digital valuation tools, reviewing sales of similar properties sold in the area to arrive at the current valuation.
6. Debtors
31 December 2025 31 October 2024
£ £
Due within one year
Trade debtors 1,714 1,369
Other debtors 2,969 -
4,683 1,369
7. Creditors: Amounts Falling Due Within One Year
31 December 2025 31 October 2024
£ £
Trade creditors - 149
Other creditors 250,145 256,246
Taxation and social security 4,041 1,913
254,186 258,308
Page 3
Page 4
8. Share Capital
31 December 2025 31 October 2024
£ £
Allotted, Called up and fully paid 100 100
Page 4