Acorah Software Products - Accounts Production 19.3.600 false true 31 March 2025 1 April 2024 false 1 April 2025 31 March 2026 31 March 2026 09248611 Mr Andrew Webb iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09248611 2025-03-31 09248611 2026-03-31 09248611 2025-04-01 2026-03-31 09248611 frs-core:CurrentFinancialInstruments 2026-03-31 09248611 frs-core:Non-currentFinancialInstruments 2026-03-31 09248611 frs-core:FurnitureFittings 2026-03-31 09248611 frs-core:FurnitureFittings 2025-04-01 2026-03-31 09248611 frs-core:FurnitureFittings 2025-03-31 09248611 frs-core:RevaluationReserve 2025-03-31 09248611 frs-core:RevaluationReserve 2026-03-31 09248611 frs-core:SharePremium 2025-03-31 09248611 frs-core:SharePremium 2026-03-31 09248611 frs-core:ShareCapital 2026-03-31 09248611 frs-core:RetainedEarningsAccumulatedLosses 2025-04-01 2026-03-31 09248611 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2025-03-31 09248611 frs-core:RetainedEarningsAccumulatedLosses 2026-03-31 09248611 frs-bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 09248611 frs-bus:FilletedAccounts 2025-04-01 2026-03-31 09248611 frs-bus:SmallEntities 2025-04-01 2026-03-31 09248611 frs-bus:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 09248611 frs-bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 09248611 frs-bus:Director1 2025-04-01 2026-03-31 09248611 frs-countries:EnglandWales 2025-04-01 2026-03-31 09248611 2024-03-31 09248611 2025-03-31 09248611 2024-04-01 2025-03-31 09248611 frs-core:CurrentFinancialInstruments 2025-03-31 09248611 frs-core:Non-currentFinancialInstruments 2025-03-31 09248611 frs-core:RevaluationReserve 2025-03-31 09248611 frs-core:SharePremium 2025-03-31 09248611 frs-core:ShareCapital 2025-03-31 09248611 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31
Registered number: 09248611
AW Property Holdings Limited
Unaudited Financial Statements
For The Year Ended 31 March 2026
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 09248611
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 122 316
Investment Properties 5 9,078,601 8,938,601
9,078,723 8,938,917
CURRENT ASSETS
Debtors 6 - 248,170
Cash at bank and in hand 14,257 -
14,257 248,170
Creditors: Amounts Falling Due Within One Year 7 (1,633,832 ) (2,043,649 )
NET CURRENT ASSETS (LIABILITIES) (1,619,575 ) (1,795,479 )
TOTAL ASSETS LESS CURRENT LIABILITIES 7,459,148 7,143,438
Creditors: Amounts Falling Due After More Than One Year 8 (3,144,838 ) (3,118,275 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (212,953 ) (120,043 )
NET ASSETS 4,101,357 3,905,120
CAPITAL AND RESERVES
Called up share capital 9 200 200
Share premium account 2,770,920 2,770,920
Revaluation reserve 10 851,810 851,810
Profit and Loss Account 478,427 282,190
SHAREHOLDERS' FUNDS 4,101,357 3,905,120
Page 1
Page 2
For the year ending 31 March 2026 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 his 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 Andrew Webb
Director
20/07/2026
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
AW Property Holdings Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09248611 . The registered office is The Old Barn, Off Wood Street, Swanley Village, Kent, BR8 7PA.
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.
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:
Fixtures & Fittings 15% WDV
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.
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 in respect of all timing differences that have originated but not reversed at the balance
sheet date.
Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from
those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that
have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the
timing difference.
Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they
will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
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3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2025: NIL)
- -
4. Tangible Assets
Fixtures & Fittings
£
Cost
As at 1 April 2025 769
Disposals 248
As at 31 March 2026 1,017
Depreciation
As at 1 April 2025 453
Provided during the period 22
Disposals 420
As at 31 March 2026 895
Net Book Value
As at 31 March 2026 122
As at 1 April 2025 316
5. Investment Property
2026
£
Fair Value
As at 1 April 2025 8,938,601
Additions 140,000
As at 31 March 2026 9,078,601
6. Debtors
2026 2025
£ £
Due within one year
Trade debtors - 172,244
Other debtors - 75,926
- 248,170
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Page 5
7. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Trade creditors 4,320 7,112
Corporation tax 96,287 45,775
Other creditors 2,300 2,300
Director's loan account 245,069 702,606
Amounts owed to associates 1,285,856 1,285,856
1,633,832 2,043,649
8. Creditors: Amounts Falling Due After More Than One Year
2026 2025
£ £
Bank loans 3,144,838 3,118,275
9. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 200 200
10. Reserves
Share Premium Revaluation reserve Profit and Loss Account
£ £ £
As at 1 April 2025 2,770,920 851,810 282,190
Profit for the year and total comprehensive income - - 196,237
As at 31 March 2026 2,770,920 851,810 478,427
11. Related Party Transactions
Included in the Other Creditors is an amount owed to the company director Mr A Webb totalling £702,606 (2024 - £308,977), no interest is to be charged.
Page 5