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 04202940 Mr Harinder Singh Dhillon Mrs Belinder Kaur Dhillon iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04202940 2024-12-31 04202940 2025-12-31 04202940 2025-01-01 2025-12-31 04202940 frs-core:CurrentFinancialInstruments 2025-12-31 04202940 frs-core:Non-currentFinancialInstruments 2025-12-31 04202940 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-01-01 2025-12-31 04202940 frs-core:MotorVehicles 2025-12-31 04202940 frs-core:MotorVehicles 2025-01-01 2025-12-31 04202940 frs-core:MotorVehicles 2024-12-31 04202940 frs-core:PlantMachinery 2025-12-31 04202940 frs-core:PlantMachinery 2025-01-01 2025-12-31 04202940 frs-core:PlantMachinery 2024-12-31 04202940 frs-core:RevaluationReserve 2024-12-31 04202940 frs-core:RevaluationReserve 2025-12-31 04202940 frs-core:ShareCapital 2025-12-31 04202940 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 04202940 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 04202940 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 04202940 frs-bus:SmallEntities 2025-01-01 2025-12-31 04202940 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 04202940 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 04202940 frs-core:CostValuation 2024-12-31 04202940 frs-core:CostValuation 2025-12-31 04202940 frs-core:ProvisionsForImpairmentInvestments 2024-12-31 04202940 frs-core:ProvisionsForImpairmentInvestments 2025-12-31 04202940 frs-bus:Director1 2025-01-01 2025-12-31 04202940 frs-bus:Director2 2025-01-01 2025-12-31 04202940 frs-countries:EnglandWales 2025-01-01 2025-12-31 04202940 2023-12-31 04202940 2024-12-31 04202940 2024-01-01 2024-12-31 04202940 frs-core:CurrentFinancialInstruments 2024-12-31 04202940 frs-core:Non-currentFinancialInstruments 2024-12-31 04202940 frs-core:RevaluationReserve 2024-12-31 04202940 frs-core:ShareCapital 2024-12-31 04202940 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: 04202940
HD Property Developments Limited
Unaudited Financial Statements
For The Year Ended 31 December 2025
Smith Hannah Limited
Chartered Certified Accountants
50 Woodgate
Leicester
LE3 5GF
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 04202940
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 53,602 48,008
Investment Properties 5 4,723,144 3,905,979
Investments 6 247,500 247,500
5,024,246 4,201,487
CURRENT ASSETS
Stocks 204,219 204,219
Debtors 7 63,252 34,149
Cash at bank and in hand 19,321 35,553
286,792 273,921
Creditors: Amounts Falling Due Within One Year 8 (206,205 ) (306,045 )
NET CURRENT ASSETS (LIABILITIES) 80,587 (32,124 )
TOTAL ASSETS LESS CURRENT LIABILITIES 5,104,833 4,169,363
Creditors: Amounts Falling Due After More Than One Year 9 (3,713,671 ) (2,839,081 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (8,739 ) (8,739 )
NET ASSETS 1,382,423 1,321,543
CAPITAL AND RESERVES
Called up share capital 2,000 2,000
Revaluation reserve 10 68,500 68,500
Profit and Loss Account 1,311,923 1,251,043
SHAREHOLDERS' FUNDS 1,382,423 1,321,543
Page 1
Page 2
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 Harinder Singh Dhillon
Director
3 September 2026
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
HD Property Developments Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04202940 . The registered office is 9 Merus Court, Meridian Business Park, Leicester, LE19 1RJ.
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 Not provided
Plant & Machinery 10% straight line
Motor Vehicles 20% reducing balance
2.4. 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. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
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Page 4
2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 2)
1 2
4. Tangible Assets
Plant & Machinery Motor Vehicles Total
£ £ £
Cost
As at 1 January 2025 17,059 53,950 71,009
Additions 20,700 - 20,700
As at 31 December 2025 37,759 53,950 91,709
Depreciation
As at 1 January 2025 15,354 7,647 23,001
Provided during the period 5,845 9,261 15,106
As at 31 December 2025 21,199 16,908 38,107
Net Book Value
As at 31 December 2025 16,560 37,042 53,602
As at 1 January 2025 1,705 46,303 48,008
5. Investment Property
2025
£
Fair Value
As at 1 January 2025 3,905,979
Additions 817,165
As at 31 December 2025 4,723,144
Page 4
Page 5
6. Investments
Other
£
Cost or Valuation
As at 1 January 2025 247,500
As at 31 December 2025 247,500
Provision
As at 1 January 2025 -
As at 31 December 2025 -
Net Book Value
As at 31 December 2025 247,500
As at 1 January 2025 247,500
7. Debtors
2025 2024
£ £
Due within one year
Trade debtors 38,457 18,027
Other debtors 3,043 13,471
Other taxes and social security 2,366 2,651
Amounts owed by group undertakings 19,386 -
63,252 34,149
8. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 186,365 11,842
Other creditors 19,840 294,203
206,205 306,045
9. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 1,500,000 1,500,000
Other creditors 1,909,410 1,339,081
Amounts owed to group undertakings 304,261 -
3,713,671 2,839,081
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10. Reserves
Revaluation Reserve
£
As at 1 January 2025 68,500
As at 31 December 2025 68,500
Page 6