Acorah Software Products - Accounts Production 19.4.351 false true 29 January 2025 1 February 2024 false 30 January 2025 29 January 2026 29 January 2026 10334334 Mr Tony Clark iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10334334 2025-01-29 10334334 2026-01-29 10334334 2025-01-30 2026-01-29 10334334 frs-core:RevaluationReserve 2026-01-29 10334334 frs-core:ShareCapital 2026-01-29 10334334 frs-core:RetainedEarningsAccumulatedLosses 2026-01-29 10334334 frs-bus:PrivateLimitedCompanyLtd 2025-01-30 2026-01-29 10334334 frs-bus:AbridgedAccounts 2025-01-30 2026-01-29 10334334 frs-bus:SmallEntities 2025-01-30 2026-01-29 10334334 frs-bus:AuditExempt-NoAccountantsReport 2025-01-30 2026-01-29 10334334 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-30 2026-01-29 10334334 frs-bus:Director1 2025-01-30 2026-01-29 10334334 frs-countries:EnglandWales 2025-01-30 2026-01-29 10334334 2024-01-31 10334334 2025-01-29 10334334 2024-02-01 2025-01-29 10334334 frs-core:RevaluationReserve 2025-01-29 10334334 frs-core:ShareCapital 2025-01-29 10334334 frs-core:RetainedEarningsAccumulatedLosses 2025-01-29
Registered number: 10334334
Leeds Lets Developments Ltd
Unaudited ABRIDGED Financial Statements
For The Year Ended 29 January 2026
Contents
Page
Abridged Balance Sheet 1—2
Notes to the Abridged Financial Statements 3—4
Page 1
Abridged Balance Sheet
Registered number: 10334334
2026 2025
Notes £ £ £ £
FIXED ASSETS
Investment Properties 4 650,000 353,795
650,000 353,795
CURRENT ASSETS
Debtors - 179,224
Cash at bank and in hand 83 406
83 179,630
Creditors: Amounts Falling Due Within One Year (146,998 ) (591,862 )
NET CURRENT ASSETS (LIABILITIES) (146,915 ) (412,232 )
TOTAL ASSETS LESS CURRENT LIABILITIES 503,085 (58,437 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (61,865 ) -
NET ASSETS/(LIABILITIES) 441,220 (58,437 )
CAPITAL AND RESERVES
Called up share capital 5 2 2
Revaluation reserve 234,340 -
Profit and Loss Account 206,878 (58,439 )
SHAREHOLDERS' FUNDS 441,220 (58,437)
Page 1
Page 2
For the year ending 29 January 2026 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.
All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 29 January 2026 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
Mr Tony Clark
Director
27/10/2026
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Abridged Financial Statements
1. General Information
Leeds Lets Developments Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 10334334 . The registered office is Unit 18 Norquest Industrial Park, Birstall, WF17 9NE.
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. 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.
2.3. 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: 2 (2025: 2)
2 2
4. Investment Property
2026
£
Fair Value
As at 30 January 2025 353,795
Revaluations 296,205
As at 29 January 2026 650,000
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Page 4
5. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 2 2
6. Related Party Transactions
During the financial year ended 31/01/2026 the following related party transactions took place:

Leeds Lets Development Ltd wrote off Intercompany loans with Trade Furniture Company Ltd to Nil (2025: 447,549)
Leeds Lets Developments Ltd borrowed another £2,650 from Leeds Lets Ltd by way of expenses being paid on their behalf. The total balance on the loan account at year end is £146,821 (2025: £144,171)
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