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 4623895 Mr Malcom Scott iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 4623895 2024-12-31 4623895 2025-12-31 4623895 2025-01-01 2025-12-31 4623895 frs-core:CurrentFinancialInstruments 2025-12-31 4623895 frs-core:Non-currentFinancialInstruments 2025-12-31 4623895 frs-core:FurnitureFittings 2025-12-31 4623895 frs-core:FurnitureFittings 2025-01-01 2025-12-31 4623895 frs-core:FurnitureFittings 2024-12-31 4623895 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-12-31 4623895 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-01-01 2025-12-31 4623895 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-12-31 4623895 frs-core:ShareCapital 2025-12-31 4623895 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 4623895 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 4623895 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 4623895 frs-bus:SmallEntities 2025-01-01 2025-12-31 4623895 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 4623895 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 4623895 frs-bus:Director1 2025-01-01 2025-12-31 4623895 frs-core:Non-currentFinancialInstruments 1 2025-12-31 4623895 frs-countries:EnglandWales 2025-01-01 2025-12-31 4623895 2023-12-31 4623895 2024-12-31 4623895 2024-01-01 2024-12-31 4623895 frs-core:CurrentFinancialInstruments 2024-12-31 4623895 frs-core:Non-currentFinancialInstruments 2024-12-31 4623895 frs-core:ShareCapital 2024-12-31 4623895 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 4623895 frs-core:Non-currentFinancialInstruments 1 2024-12-31
Registered number: 4623895
LOW FOLD PROPERTIES LTD
Unaudited Financial Statements
For The Year Ended 31 December 2025
Slater Sheldon Partnership
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 4623895
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 785,378 791,708
785,378 791,708
Creditors: Amounts Falling Due Within One Year 5 (85,012 ) (76,238 )
NET CURRENT ASSETS (LIABILITIES) (85,012 ) (76,238 )
TOTAL ASSETS LESS CURRENT LIABILITIES 700,366 715,470
Creditors: Amounts Falling Due After More Than One Year 6 (750,000 ) (750,000 )
NET LIABILITIES (49,634 ) (34,530 )
CAPITAL AND RESERVES
Called up share capital 7 100 100
Profit and Loss Account (49,734 ) (34,630 )
SHAREHOLDERS' FUNDS (49,634) (34,530)
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 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 Malcom Scott
Director
18th September 2026
The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
LOW FOLD PROPERTIES LTD is a private company, limited by shares, incorporated in England & Wales, registered number 4623895 . The registered office is 4 Fold Court, Kirkburton, Huddersfield, Yorkshire, HD8 0TE.
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 Nil On Cost
Fixtures & Fittings 10% Reducing Balnce
3. Average Number of Employees
Average number of employees, including directors, during the year was:
2025 2024
Office and administration 1 1
1 1
4. Tangible Assets
Land & Property
Freehold Fixtures & Fittings Total
£ £ £
Cost
As at 1 January 2025 734,733 262,928 997,661
As at 31 December 2025 734,733 262,928 997,661
...CONTINUED
Page 2
Page 3
Depreciation
As at 1 January 2025 - 205,953 205,953
Provided during the period - 6,330 6,330
As at 31 December 2025 - 212,283 212,283
Net Book Value
As at 31 December 2025 734,733 50,645 785,378
As at 1 January 2025 734,733 56,975 791,708
5. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Bank loans and overdrafts 3,420 1,346
Director's loan account 81,592 74,892
85,012 76,238
6. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 550,000 550,000
Other creditors (1) 200,000 200,000
750,000 750,000
7. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
Page 3