Acorah Software Products - Accounts Production 19.3.600 false true true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 13422478 Rohan Agarwal Aayushi Sen iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13422478 2024-12-31 13422478 2025-12-31 13422478 2025-01-01 2025-12-31 13422478 frs-core:CurrentFinancialInstruments 2025-12-31 13422478 frs-core:Non-currentFinancialInstruments 2025-12-31 13422478 frs-core:ComputerEquipment 2025-12-31 13422478 frs-core:ComputerEquipment 2025-01-01 2025-12-31 13422478 frs-core:ComputerEquipment 2024-12-31 13422478 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-01-01 2025-12-31 13422478 frs-core:ShareCapital 2025-12-31 13422478 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 13422478 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 13422478 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 13422478 frs-bus:SmallEntities 2025-01-01 2025-12-31 13422478 frs-bus:AuditExemptWithAccountantsReport 2025-01-01 2025-12-31 13422478 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 13422478 frs-bus:OrdinaryShareClass1 2025-01-01 2025-12-31 13422478 frs-bus:OrdinaryShareClass1 2025-12-31 13422478 frs-bus:Director1 2025-01-01 2025-12-31 13422478 frs-bus:Director2 2025-01-01 2025-12-31 13422478 frs-countries:EnglandWales 2025-01-01 2025-12-31 13422478 2023-12-31 13422478 2024-12-31 13422478 2024-01-01 2024-12-31 13422478 frs-core:CurrentFinancialInstruments 2024-12-31 13422478 frs-core:Non-currentFinancialInstruments 2024-12-31 13422478 frs-core:ShareCapital 2024-12-31 13422478 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 13422478 frs-bus:OrdinaryShareClass1 2024-01-01 2024-12-31
Registered number: 13422478
Agarsen Properties Limited
Unaudited Financial Statements
For The Year Ended 31 December 2025
Sterling Accounting Solutions Ltd
Chartered Accountants
SAS House
Chipperfield Road
Kings Langley
Hertfordshire
WD4 9JB
Contents
Page
Company Information 1
Accountants' Report 2
Statement of Financial Position 3—4
Notes to the Financial Statements 5—8
Page 1
Company Information
Directors Rohan Agarwal
Aayushi Sen
Company Number 13422478
Registered Office SAS House
Chipperfield Road
Kings Langley
Hertfordshire
WD4 9JB
Accountants Sterling Accounting Solutions Ltd
Chartered Accountants
SAS House
Chipperfield Road
Kings Langley
Hertfordshire
WD4 9JB
Page 1
Page 2
Accountants' Report
Chartered Accountants' report to the directors on the preparation of the unaudited statutory accounts of Agarsen Properties Limited For The Year Ended 31 December 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Agarsen Properties Limited For The Year Ended 31 December 2025 which comprise the Income Statement, the Statement of Financial Position and the related notes from the company's accounting records and from information and explanations you have given to us.
As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com/en/membership/regulations-standards-and-guidance.
This report is made solely to the directors of Agarsen Properties Limited , as a body, in accordance with the terms of our engagement letter dated . Our work has been undertaken solely to prepare for your approval the accounts of Agarsen Properties Limited and state those matters that we have agreed to state to the directors of Agarsen Properties Limited , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Agarsen Properties Limited and its directors, as a body, for our work or for this report.
It is your duty to ensure that Agarsen Properties Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Agarsen Properties Limited . You consider that Agarsen Properties Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit of the accounts of Agarsen Properties Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.
Sterling Accounting Solutions Ltd
09/09/2026
Sterling Accounting Solutions Ltd
Chartered Accountants
SAS House
Chipperfield Road
Kings Langley
Hertfordshire
WD4 9JB
Page 2
Page 3
Statement of Financial Position
Registered number: 13422478
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 5,243 5,179
Investment Properties 5 184,592 184,592
189,835 189,771
CURRENT ASSETS
Debtors 6 160,850 201,233
Cash at bank and in hand 4,033 2,594
164,883 203,827
Creditors: Amounts Falling Due Within One Year 7 (386,712 ) (436,374 )
NET CURRENT ASSETS (LIABILITIES) (221,829 ) (232,547 )
TOTAL ASSETS LESS CURRENT LIABILITIES (31,994 ) (42,776 )
NET LIABILITIES (31,994 ) (42,776 )
CAPITAL AND RESERVES
Called up share capital 8 1 1
Income Statement (31,995 ) (42,777 )
SHAREHOLDERS' FUNDS (31,994) (42,776)
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Page 4
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 Income Statement.
On behalf of the board
Rohan Agarwal
Director
09/09/2026
The notes on pages 5 to 8 form part of these financial statements.
Page 4
Page 5
Notes to the Financial Statements
1. General Information
Agarsen Properties Limited is a private company, limited by shares, incorporated in England & Wales, registered number 13422478 . The registered office is SAS House, Chipperfield Road, Kings Langley, Hertfordshire, WD4 9JB.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
These financial statements have been prepared in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland" ("FRS 102") and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value. The principal accounting policies adopted are set out below.
2.2. Going Concern Disclosure
The company has full support from its Directors and therefore is deemed a going concern.
2.3. Turnover
Turnover comprises rental income generated from Investment properties under operating leases, which are recognised on a straight line basis over the lease term.
2.4. 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:
Leasehold Over the term of the lease
Computer Equipment 5 Year Reducing Balance
2.5. 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 income statement.
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2.6. Financial Instruments
A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument.
Basic financial instruments are initially recognised at the transaction price and are subsequently measured as follows: Debt instruments are subsequently measured at amortised cost and commitments to receive a loan and to make a loan to another entity are subsequently measured at amortised cost. Where investments in non-convertible preference shares and non-puttable ordinary shares or preference shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in profit or loss. All other such investments are subsequently measured at cost less impairment.
All other financial instruments, including derivatives, are initially recognised at fair value, which is normally the transaction price and are subsequently measured at fair value, with any changes recognised in profit or loss.
Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately.
All equity instruments regardless of significance, and other financial assets that are individually significant, are assessed individually for impairment. Other financial assets or either assessed individually or grouped on the basis of similar credit risk characteristics.
Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
4. Tangible Assets
Computer Equipment
£
Cost or Valuation
As at 1 January 2025 6,215
Additions 1,200
As at 31 December 2025 7,415
Depreciation
As at 1 January 2025 1,036
Provided during the period 1,136
As at 31 December 2025 2,172
...CONTINUED
Page 6
Page 7
Net Book Value
As at 31 December 2025 5,243
As at 1 January 2025 5,179
Investment property
Investment properties are stated at fair value at 31st December 2023. The valuation was determined by the Directors on an open market.
5. Investment Property
2025
£
Fair Value
As at 1 January 2025 and 31 December 2025 184,592
6. Debtors
2025 2024
£ £
Due within one year
Prepayments and accrued income - 48,233
Due after more than one year
Other debtors 160,850 153,000
160,850 201,233
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Other creditors 51,900 -
Accruals and deferred income 6,960 6,960
Directors' loan accounts 327,852 429,414
386,712 436,374
8. Share Capital
2025 2024
Allotted, called up and fully paid £ £
100 Ordinary Shares of £ 0.01 each 1 1
Page 7
Page 8
9. Related Party Transactions
At the year end AgarSen Properties Limited owed £51,000 (2024: Nil) to companies under common control. This amount is included within other creditors.
At the year end AgarSen Properties Limited was owed £100 (2024: Nil) from companies under common control. This amount is included within other debtors.
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