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 09449212 Mr M Harper Mr S E Harper Speafi Secretarial Limited Mr S E Harper iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09449212 2024-12-31 09449212 2025-12-31 09449212 2025-01-01 2025-12-31 09449212 frs-core:CurrentFinancialInstruments 2025-12-31 09449212 frs-core:Non-currentFinancialInstruments 2025-12-31 09449212 frs-core:ComputerEquipment 2025-12-31 09449212 frs-core:ComputerEquipment 2025-01-01 2025-12-31 09449212 frs-core:ComputerEquipment 2024-12-31 09449212 frs-core:FurnitureFittings 2025-12-31 09449212 frs-core:FurnitureFittings 2025-01-01 2025-12-31 09449212 frs-core:FurnitureFittings 2024-12-31 09449212 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-12-31 09449212 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-01-01 2025-12-31 09449212 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-12-31 09449212 frs-core:PlantMachinery 2025-12-31 09449212 frs-core:PlantMachinery 2025-01-01 2025-12-31 09449212 frs-core:PlantMachinery 2024-12-31 09449212 frs-core:RevaluationReserve 2025-01-01 2025-12-31 09449212 frs-core:RevaluationReserve 2024-12-31 09449212 frs-core:RevaluationReserve 2025-12-31 09449212 frs-core:ShareCapital 2025-12-31 09449212 frs-core:RetainedEarningsAccumulatedLosses 2025-01-01 2025-12-31 09449212 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2024-12-31 09449212 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 09449212 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 09449212 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 09449212 frs-bus:SmallEntities 2025-01-01 2025-12-31 09449212 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 09449212 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 09449212 frs-bus:Director1 2025-01-01 2025-12-31 09449212 frs-bus:Director2 2025-01-01 2025-12-31 09449212 frs-bus:CompanySecretary1 2025-01-01 2025-12-31 09449212 frs-bus:CompanySecretary2 2025-01-01 2025-12-31 09449212 frs-countries:EnglandWales 2025-01-01 2025-12-31 09449212 2023-12-31 09449212 2024-12-31 09449212 2024-01-01 2024-12-31 09449212 frs-core:CurrentFinancialInstruments 2024-12-31 09449212 frs-core:Non-currentFinancialInstruments 2024-12-31 09449212 frs-core:RevaluationReserve 2024-12-31 09449212 frs-core:ShareCapital 2024-12-31 09449212 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: 09449212
S A M Harper Property Limited
Unaudited Financial Statements
For The Year Ended 31 December 2025
Sawford Bullard
Blisworth Hill Farm
Stoke Road
Blisworth
Northamptonshire
NN7 3DB
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—5
Page 1
Statement of Financial Position
Registered number: 09449212
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 533,950 125,000
Investment Properties 5 3,863,374 2,597,607
4,397,324 2,722,607
CURRENT ASSETS
Debtors 6 42,330 63,664
Cash at bank and in hand 183,230 153,418
225,560 217,082
Creditors: Amounts Falling Due Within One Year 7 (966,802 ) (927,010 )
NET CURRENT ASSETS (LIABILITIES) (741,242 ) (709,928 )
TOTAL ASSETS LESS CURRENT LIABILITIES 3,656,082 2,012,679
Creditors: Amounts Falling Due After More Than One Year 8 (1,974,768 ) (809,293 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (335,538 ) (235,864 )
NET ASSETS 1,345,776 967,522
CAPITAL AND RESERVES
Called up share capital 9 30,000 30,000
Revaluation reserve 10 1,009,077 710,057
Income Statement 306,699 227,465
SHAREHOLDERS' FUNDS 1,345,776 967,522
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 Income Statement.
On behalf of the board
Mr M Harper
Director
15 September 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
S A M Harper Property Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09449212 . The registered office is 1 London Street, Reading, RG1 4PN.
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 rental of property.
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:
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 income statement.
2.5. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the statement of financial position date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.6. 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 on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2024: NIL)
- -
Page 3
Page 4
4. Tangible Assets
Land & Property
Freehold Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost or Valuation
As at 1 January 2025 125,000 2,893 3,859 12,607 144,359
Additions 10,256 - - - 10,256
Revaluation 398,694 - - - 398,694
As at 31 December 2025 533,950 2,893 3,859 12,607 553,309
Depreciation
As at 1 January 2025 - 2,893 3,859 12,607 19,359
As at 31 December 2025 - 2,893 3,859 12,607 19,359
Net Book Value
As at 31 December 2025 533,950 - - - 533,950
As at 1 January 2025 125,000 - - - 125,000
5. Investment Property
2025
£
Fair Value
As at 1 January 2025 2,597,607
Additions 1,265,767
As at 31 December 2025 3,863,374
During the year ended 31st December 2024, the investment properties and land were revalued on a market value basis assuming vacant possession. The valuation was prepared by Underwoods, a RICS member. The directors consider this valuation to still be appropriate at the current year end and therefore the values on the balance sheet not materially different to fair value.

6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 18,747 26,111
Other debtors 23,583 37,553
42,330 63,664
Page 4
Page 5
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 33,008 33,398
Bank loans and overdrafts 24,406 24,406
Other creditors 882,860 831,624
Taxation and social security 26,528 37,582
966,802 927,010
The bank loan is secured by way of a charge over the company's land.
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 384,768 409,175
Amounts owed to participating interests 1,590,000 -
Other creditors - 400,118
1,974,768 809,293
The bank loan is secured by way of a charge over the company's land.
Within other creditors is a loan of £384,768 which is secured by way of a charge over the company's land.
9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 30,000 30,000
10. Reserves
Revaluation reserve Income Statement
£ £
As at 1 January 2025 710,057 227,465
Profit for year - 79,234
Surplus on revaluation 299,020 -
Other comprehensive income for the year 299,020 -
Total comprehensive income for the year 299,020 79,234
Transfer from revaluation reserve - -
As at 31 December 2025 1,009,077 306,699
Page 5