Acorah Software Products - Accounts Production 19.3.600 false true 31 May 2024 22 May 2023 false 1 June 2024 31 August 2025 31 August 2025 14884803 Mr Martyn Douglas Hall Miss Alison Lorraine Hall iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 14884803 2024-05-31 14884803 2025-08-31 14884803 2024-06-01 2025-08-31 14884803 frs-core:OtherReservesSubtotal 2024-05-31 14884803 frs-core:OtherReservesSubtotal 2025-08-31 14884803 frs-core:ShareCapital 2025-08-31 14884803 frs-core:RetainedEarningsAccumulatedLosses 2024-06-01 2025-08-31 14884803 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2024-05-31 14884803 frs-core:RetainedEarningsAccumulatedLosses 2025-08-31 14884803 frs-bus:PrivateLimitedCompanyLtd 2024-06-01 2025-08-31 14884803 frs-bus:FilletedAccounts 2024-06-01 2025-08-31 14884803 frs-bus:SmallEntities 2024-06-01 2025-08-31 14884803 frs-bus:AuditExempt-NoAccountantsReport 2024-06-01 2025-08-31 14884803 frs-bus:SmallCompaniesRegimeForAccounts 2024-06-01 2025-08-31 14884803 frs-core:CostValuation 2024-05-31 14884803 frs-core:AdditionsToInvestments 2025-08-31 14884803 frs-core:CostValuation 2025-08-31 14884803 frs-core:ProvisionsForImpairmentInvestments 2024-05-31 14884803 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2025-08-31 14884803 frs-core:ProvisionsForImpairmentInvestments 2025-08-31 14884803 frs-bus:Director1 2024-06-01 2025-08-31 14884803 frs-bus:Director2 2024-06-01 2025-08-31 14884803 frs-countries:EnglandWales 2024-06-01 2025-08-31 14884803 2023-05-21 14884803 2024-05-31 14884803 2023-05-22 2024-05-31 14884803 frs-core:OtherReservesSubtotal 2024-05-31 14884803 frs-core:ShareCapital 2024-05-31 14884803 frs-core:RetainedEarningsAccumulatedLosses 2024-05-31
Registered number: 14884803
Westland CT Holdings Ltd
Unaudited Financial Statements
For the Period 1 June 2024 to 31 August 2025
RS Partnership Ltd
ACCA
10 Prospect Place
Welwyn
Hertfordshire
AL6 9EW
Westland CT Holdings Ltd
Contents
Contents

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

Page 1
Westland CT Holdings Ltd
Balance Sheet
As At 31 August 2025
Balance Sheet
Registered number: 14884803

| 31 August 2025 | 31 May 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Investments | 4 |  | 495,926 |  | -
|  |  | 495,926 |  | -
CURRENT ASSETS
Debtors | 5 | 268,273 |  | 2 |
|  | 268,273 |  | 2 |
Creditors: Amounts Falling Due Within One Year | 6 | (960 ) |  | - |
NET CURRENT ASSETS (LIABILITIES) |  |  | 267,313 |  | 2
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 763,239 |  | 2
NET ASSETS |  |  | 763,239 |  | 2
CAPITAL AND RESERVES
Called up share capital | 7 |  | 300 |  | 2
Other reserves |  |  | 745,628 |  | -
Profit and Loss Account |  |  | 17,311 |  | -
SHAREHOLDERS' FUNDS |  |  | 763,239 |  | 2

Page 1
Page 2
Westland CT Holdings Ltd
Balance Sheet (continued)
As At 31 August 2025
For the period ending 31 August 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

Miss Alison Lorraine Hall Director
4 August 2026

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Westland CT Holdings Ltd
Notes to the Financial Statements
For the Period 1 June 2024 to 31 August 2025
Notes to the Financial Statements
1. General Information
Westland CT Holdings Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 14884803 . The registered office is Westland Court, 2 Shady Lane, Watford, Hertfordshire, WD17 1DH.
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.
The financial statements are presented in Pounds Sterling (£), which is the company’s functional currency. All amounts have been rounded to the nearest pound, unless otherwise indicated.
3. Average Number of Employees
Average number of employees, including directors, during the period was: NIL (2024: NIL)
- -
4. Investments

| Subsidiaries
--- | ---
| £
Cost or Valuation
As at 1 June 2024 | -
Additions | 745,926
As at 31 August 2025 | 745,926
Provision
As at 1 June 2024 | -
Impairment losses | 250,000
As at 31 August 2025 | 250,000
Net Book Value
As at 31 August 2025 | 495,926
As at 1 June 2024 | -

Investments in subsidiary undertakings are stated at cost less any provision for impairment.
During the year the company acquired the following subsidiaries:
- Lettings Plus Property Limited
- Lettings Plus Property Consultants Limited
- Lettings Plus Property Management Services Limited
Lettings Plus Property Limited was acquired for nil consideration and is held at a cost of £nil.
Lettings Plus Property Consultants Limited was acquired via a share-for-share exchange. The directors have assessed the recoverable amount of this investment as negligible due to the loss-making position of the company and have therefore recognised the investment at a cost of £nil.
Lettings Plus Property Management Services Limited was acquired via a share-for-share exchange and has been recognised at the fair value of the consideration given.
Impairment
An impairment loss of £250,000 has been recognised in respect of the company’s investment in its subsidiary, determined by reference to the subsidiary’s recoverable amount based on the value of its underlying assets and expected future cash flows.
Page 3
Page 4
Westland CT Holdings Ltd
Notes to the Financial Statements (continued)
For the Period 1 June 2024 to 31 August 2025
5. Debtors

| 31 August 2025 |  | 31 May 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Amounts owed by group undertakings | 268,271 |  | -
Other debtors | 2 |  | 2
| 268,273 |  | 2

6. Creditors: Amounts Falling Due Within One Year

| 31 August 2025 |  | 31 May 2024
--- | --- | --- | ---
| £ |  | £
Other creditors | 960 |  | -

7. Share Capital

| 31 August 2025 |  | 31 May 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 300 |  | 2

8. Reserves

| Other reserves | Profit and Loss Account
--- | --- | ---
| £ | £
As at 1 June 2024 | - | -
Profit for the period and total comprehensive income | - | 17,311
Arising on shares issued during the period | - | -
Movements in other reserves | 745,628 | -
As at 31 August 2025 | 745,628 | 17,311

The Other reserves arose on the acquisition of Lettings Plus Property Management Services Limited during the year, whereby the company issued ordinary shares in exchange for the entire share capital of Letting Plus Property Management Services Limited. Merger relief has been applied under s612 of the Companies Act 2006 and accordingly no share premium has been recorded. The merger reserve is non-distributable
9. Related Party Transactions
At the balance sheet date, the company had an outstanding balance of £268,271 owed to it by a group subsidiary. The balance is unsecured, interest-free and repayable on demand.
Page 4