Acorah Software Products - Accounts Production 19.3.550 false true 31 December 2024 8 December 2023 false 1 January 2025 31 December 2025 31 December 2025 15336254 Ms KELIAN ZHOU iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 15336254 2024-12-31 15336254 2025-12-31 15336254 2025-01-01 2025-12-31 15336254 frs-core:CurrentFinancialInstruments 2025-12-31 15336254 frs-core:RevaluationReserve 2025-01-01 2025-12-31 15336254 frs-core:RevaluationReserve 2024-12-31 15336254 frs-core:RevaluationReserve 2025-12-31 15336254 frs-core:ShareCapital 2025-12-31 15336254 frs-core:RetainedEarningsAccumulatedLosses 2025-01-01 2025-12-31 15336254 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2024-12-31 15336254 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 15336254 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 15336254 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 15336254 frs-bus:SmallEntities 2025-01-01 2025-12-31 15336254 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 15336254 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 15336254 frs-bus:Director1 2025-01-01 2025-12-31 15336254 frs-countries:EnglandWales 2025-01-01 2025-12-31 15336254 2023-12-07 15336254 2024-12-31 15336254 2023-12-08 2024-12-31 15336254 frs-core:CurrentFinancialInstruments 2024-12-31 15336254 frs-core:RevaluationReserve 2024-12-31 15336254 frs-core:ShareCapital 2024-12-31 15336254 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: 15336254
JY PROREALTY INVESTMENTS LTD
Unaudited Financial Statements
For The Year Ended 31 December 2025
LABAIT PROFESSIONALS LIMITED
Institute of Financial Accountants
Unit 1
17 Castle Street
Chester
CH1 2DS
JY PROREALTY INVESTMENTS LTD
Contents
Contents

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

Page 1
JY PROREALTY INVESTMENTS LTD
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: 15336254

| 31 December 2025 | 31 December 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Investment Properties | 4 |  | 950,000 |  | 1,001,790
|  |  | 950,000 |  | 1,001,790
CURRENT ASSETS
Debtors | 5 | 100 |  | 100 |
|  | 100 |  | 100 |
Creditors: Amounts Falling Due Within One Year | 6 | (1,017,334 ) |  | (1,005,029 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (1,017,234 ) |  | (1,004,929 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (67,234 ) |  | (3,139 )
NET LIABILITIES |  |  | (67,234 ) |  | (3,139 )
CAPITAL AND RESERVES
Called up share capital | 7 |  | 100 |  | 100
Revaluation reserve | 8 |  | (51,790 ) |  | -
Profit and Loss Account |  |  | (15,544 ) |  | (3,239 )
SHAREHOLDERS' FUNDS |  |  | (67,234) |  | (3,139)

Page 1
Page 2
JY PROREALTY INVESTMENTS LTD
Balance Sheet (continued)
As At 31 December 2025
For the year 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 member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her 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

Ms KELIAN ZHOU Director
07/08/2026

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
JY PROREALTY INVESTMENTS LTD
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
JY PROREALTY INVESTMENTS LTD is a private company, limited by shares, incorporated in England & Wales, registered number 15336254 . The registered office is Unit 1, 17 Castle Street, Chester, CH1 2DS.
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. 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. Changes in fair value are recognised in the profit and loss account.
2.3. Financial Instruments
The company has elected to apply the provisions of Section 11 'Basic Financial Instruments FRS 102' to all of its financial instrument.
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 liability are offset, with the net amounts present in the financial statements, when there is a legal 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
Basic financial assets, which include debtors and cash and bank balance, and 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 financing 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 evidence 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 constitute 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
1 1
4. Investment Property

| 31 December 2025
--- | ---
| £
Fair Value
As at 1 January 2025 | 1,001,790
Fair value adjustments | (51,790 )
As at 31 December 2025 | 950,000

Page 3
Page 4
JY PROREALTY INVESTMENTS LTD
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
5. Debtors

| 31 December 2025 |  | 31 December 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 100 |  | 100

6. Creditors: Amounts Falling Due Within One Year

| 31 December 2025 |  | 31 December 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | (1 ) |  | -
Other creditors | 1,017,335 |  | 1,005,029
| 1,017,334 |  | 1,005,029

7. Share Capital

| 31 December 2025 |  | 31 December 2024
--- | --- | --- | ---
| £ |  | £
Called Up Share Capital not Paid | 100 |  | 100
Amount of Allotted, Called Up Share Capital | 100 |  | 100

8. Reserves

| Revaluation reserve | Profit and Loss Account
--- | --- | ---
| £ | £
As at 1 January 2025 | - | (3,239 )
Loss for year | - | (12,305)
Net investment property revaluation reserve | (51,790 ) | -
Other comprehensive income for the year | (51,790 ) | -
Total comprehensive income for the year | (51,790) | (12,305 )
As at 31 December 2025 | (51,790 ) | (15,544 )

9. Related Party Transactions
At the beginning of the accounting year, the company owed £1,004,312.66 to the director in respect of the director’s loan account.
During the year, the director, Kelian Zhou, paid company expenses amounting to £3,095.87 on behalf of the company. These amounts were credited to the director’s loan account, increasing the balance owed by the company.
As a result, the balance owed by the company to the director at the end of the accounting year was £1,007,408.53.
Page 4