Acorah Software Products - Accounts Production 19.4.300 false true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 643343 Mr Richard Hair Mrs Jill Hair iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 643343 2024-12-31 643343 2025-12-31 643343 2025-01-01 2025-12-31 643343 frs-core:CurrentFinancialInstruments 2025-12-31 643343 frs-core:Non-currentFinancialInstruments 2025-12-31 643343 frs-core:ComputerEquipment 2025-12-31 643343 frs-core:ComputerEquipment 2025-01-01 2025-12-31 643343 frs-core:ComputerEquipment 2024-12-31 643343 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-12-31 643343 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-01-01 2025-12-31 643343 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-12-31 643343 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-12-31 643343 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-01-01 2025-12-31 643343 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-12-31 643343 frs-core:PlantMachinery 2025-12-31 643343 frs-core:PlantMachinery 2025-01-01 2025-12-31 643343 frs-core:PlantMachinery 2024-12-31 643343 frs-core:ShareCapital 2025-12-31 643343 frs-core:RetainedEarningsAccumulatedLosses 2025-01-01 2025-12-31 643343 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2024-12-31 643343 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 643343 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 643343 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 643343 frs-bus:SmallEntities 2025-01-01 2025-12-31 643343 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 643343 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 643343 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2024-12-31 643343 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2025-12-31 643343 frs-core:CostValuation 2024-12-31 643343 frs-core:AdditionsToInvestments 2025-12-31 643343 frs-core:DisposalsRepaymentsInvestments 2025-12-31 643343 frs-core:CostValuation 2025-12-31 643343 frs-core:ProvisionsForImpairmentInvestments 2024-12-31 643343 frs-core:ProvisionsForImpairmentInvestments 2025-12-31 643343 frs-bus:Director1 2025-01-01 2025-12-31 643343 frs-bus:Director2 2025-01-01 2025-12-31 643343 frs-countries:EnglandWales 2025-01-01 2025-12-31 643343 2023-12-31 643343 2024-12-31 643343 2024-01-01 2024-12-31 643343 frs-core:CurrentFinancialInstruments 2024-12-31 643343 frs-core:Non-currentFinancialInstruments 2024-12-31 643343 frs-core:ShareCapital 2024-12-31 643343 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 643343 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2024-12-31
Registered number: 643343
Land Investments (Southend) Ltd
Unaudited Financial Statements
For The Year Ended 31 December 2025
E. H. Taylors
203 London Road
Hadleigh
Benfleet
Essex
SS7 2RD
Land Investments (Southend) Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—7

Page 1
Land Investments (Southend) Ltd
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: 643343

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 3,368,452 |  | 3,726,452
Investments | 5 |  | 907,635 |  | 806,114
|  |  | 4,276,087 |  | 4,532,566
CURRENT ASSETS
Debtors | 6 | 12,101 |  | 6,652 |
Cash at bank and in hand |  | 85,732 |  | 69,252 |
|  | 97,833 |  | 75,904 |
Creditors: Amounts Falling Due Within One Year | 7 | (18,108 ) |  | (7,174 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 79,725 |  | 68,730
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 4,355,812 |  | 4,601,296
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (500,000 ) |  | (500,000 )
PROVISIONS FOR LIABILITIES
Deferred Taxation | 10 |  | (532,831 ) |  | (600,231 )
NET ASSETS |  |  | 3,322,981 |  | 3,501,065
CAPITAL AND RESERVES
Called up share capital |  |  | 100 |  | 100
Fair value reserve | 11 |  | 2,059,127 |  | 2,327,627
Profit and Loss Account |  |  | 1,263,754 |  | 1,173,338
SHAREHOLDERS' FUNDS |  |  | 3,322,981 |  | 3,501,065

Page 1
Page 2
Land Investments (Southend) 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 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

Mr Richard Hair Director
4th August 2026

The notes on pages 3 to 7 form part of these financial statements.
Page 2
Page 3
Land Investments (Southend) Ltd
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
Land Investments (Southend) Ltd Registered number 643343 is a private company limited by shares incorporated in England & Wales. The Registered Office is 200 London Road, Southend on Sea, Essex, SS1 1PJ.
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
The company's activities consist primarily of the holding of investment properties and deriving rental income from those properties. The company will also receive interest income on cash deposits when there is surplus cash to be deposited.
Rental income is recognised as it becomes due and is accrued on a time basis. Interest income is not intended to be a material figure in the accounts and is, therefore, only recognised as it is received.
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:

Freehold | Nil
Leasehold | Nil
Plant & Machinery | 25% per annum on a straight line basis
Computer Equipment | 25% per annum on a straight line basis

2.4. Investment Properties
Investment properties are properties which are held either to earn rental income or for capital appreciation or for both. Investment properties are recognised initially at cost.
Subsequent to initial recognition;

1. Investment properties whose fair value can be measured reliably without undue cost or effort are held at fair value. Any gains or losses arising from changes in fair value are recognised in profit or loss in the period that they arise; and
2. no depreciation is provided in respect of investment properties applying the fair value model

If a reliable measure is not available without undue cost or effort for an item of investment property, this item is thereafter accounted for as a tangible fixed asset in accordance with section 17 until a reliable measure of fair value becomes available.
2.5. Financial Instruments
The Company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in non-puttable ordinary shares.
Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in profit or loss.
Financial assets and liabilities are offset and the net amount reported in the Balance Sheet when there is an 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.
...CONTINUED
Page 3
Page 4
Land Investments (Southend) Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
2.5. Financial Instruments - continued
Debtors
Basic financial assets, including trade and other debtors, are initially recognised at transaction price, 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. Such assets are subsequently carried at amortised cost using the effective interest method, less any impairment.
Cash and cash equivalents
Cash and cash equivalents are represented by cash in hand, deposits held at call with financial institutions, and other short-term highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
Creditors
Basic financial liabilities, including trade and other creditors, loans from third parties and loans from related parties, 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. Such instruments are subsequently carried at amortised cost using the effective interest method, less any impairment.
Interest income
Interest income is recognised in profit or loss using the effective interest method
2.6. Taxation
The tax expense for the year comprises current and deferred tax.
Tax is recognised in profit or loss except that a change attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.
Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the Balance Sheet date, except that:

1. The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and
2. Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Both current and deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2024: 3)
3 3
Page 4
Page 5
Land Investments (Southend) Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
4. Tangible Assets

| Land & Property
--- | ---
| Freehold | Leasehold | Plant & Machinery | Computer Equipment | Total
| £ | £ | £ | £ | £
Cost or Valuation
As at 1 January 2025 | 3,662,450 | 64,000 | 2,650 | 1,068 | 3,730,168
Revaluation | (351,852 ) | (6,148 ) | - | - | (358,000 )
As at 31 December 2025 | 3,310,598 | 57,852 | 2,650 | 1,068 | 3,372,168
Depreciation
As at 1 January 2025 | - | - | 2,649 | 1,067 | 3,716
As at 31 December 2025 | - | - | 2,649 | 1,067 | 3,716
Net Book Value
As at 31 December 2025 | 3,310,598 | 57,852 | 1 | 1 | 3,368,452
As at 1 January 2025 | 3,662,450 | 64,000 | 1 | 1 | 3,726,452

The freehold and leasehold properties shown above are held as investment properties and were valued at 31st December 2025 on the basis of market value by Hair & Son LLP. The surplus or deficit arising from the revaluation is shown on the profit and loss account as other operating income and transferred, net of deferred tax, to the fair value reserve on the balance sheet.
Included in the freehold and leasehold investment properties, shown at £3,310,598 and £57,852 respectively, are properties used in operating leases. The historic cost of these properties is £776,493.
5. Investments

| Other
--- | ---
| £
Cost or Valuation
As at 1 January 2025 | 806,114
Additions | 101,824
Disposals | (303 )
As at 31 December 2025 | 907,635
Provision
As at 1 January 2025 | -
As at 31 December 2025 | -
Net Book Value
As at 31 December 2025 | 907,635
As at 1 January 2025 | 806,114

The Investment comprises a loan to the company's parent company, Land Investments (Rayleigh) Ltd. The loan is unsecured has a five year term and carries interest at a fixed rate of 6.5%pa.
Page 5
Page 6
Land Investments (Southend) Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 12,101 |  | 6,616
Corporation tax recoverable assets | - |  | 36
| 12,101 |  | 6,652

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 10,107 |  | 7,174
Corporation tax | 8,001 |  | -
| 18,108 |  | 7,174

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 500,000 |  | 500,000

9. Secured Creditors
Of the creditors falling due within and after more than one year the following amounts are secured by fixed charges over certain of the company's assets by way of legal mortgage:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans and overdrafts | 500,000 |  | 500,000

10. Deferred Taxation
The provision for deferred taxation is made up of deferred tax on the fair value of the investment properties.

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Other timing differences | 532,831 |  | 600,231

11. Reserves

| Fair value reserve | Profit and Loss Account
--- | --- | ---
| £ | £
As at 1 January 2025 | 2,327,627 | 1,173,338
Loss for the year and total comprehensive income | - | (178,084 )
Movements in fair value reserve | (268,500) | -
Transfer to/from fair value reserve | - | 268,500
As at 31 December 2025 | 2,059,127 | 1,263,754

Profit and Loss Reserve
This shows the retained distributable profits for the company
Fair Value Reserve
This contains the fair value adjustments to the company's leasehold and freehold properties, net of deferred tax.
Page 6
Page 7
Land Investments (Southend) Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
12. Related Party Transactions
The company has taken advantage of the exemption provided in FRS102 Section 1A from disclosing transactions with members of the same group that are wholly owned.
Page 7