Acorah Software Products - Accounts Production 19.4.300 false true 30 January 2025 31 January 2024 false 31 January 2025 30 January 2026 30 January 2026 12394931 Mr Andrew Lennard Mr Andrew Lennard iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12394931 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2026-01-30 12394931 2025-01-30 12394931 2026-01-30 12394931 2025-01-31 2026-01-30 12394931 frs-core:CurrentFinancialInstruments 2026-01-30 12394931 frs-core:Non-currentFinancialInstruments 2026-01-30 12394931 frs-core:OtherReservesSubtotal 2026-01-30 12394931 frs-core:ShareCapital 2026-01-30 12394931 frs-core:RetainedEarningsAccumulatedLosses 2026-01-30 12394931 frs-bus:PrivateLimitedCompanyLtd 2025-01-31 2026-01-30 12394931 frs-bus:FilletedAccounts 2025-01-31 2026-01-30 12394931 frs-bus:SmallEntities 2025-01-31 2026-01-30 12394931 frs-bus:AuditExempt-NoAccountantsReport 2025-01-31 2026-01-30 12394931 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-31 2026-01-30 12394931 frs-bus:Director1 2025-01-31 2026-01-30 12394931 frs-bus:CompanySecretary1 2025-01-31 2026-01-30 12394931 frs-countries:EnglandWales 2025-01-31 2026-01-30 12394931 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2025-01-30 12394931 2024-01-30 12394931 2025-01-30 12394931 2024-01-31 2025-01-30 12394931 frs-core:CurrentFinancialInstruments 2025-01-30 12394931 frs-core:Non-currentFinancialInstruments 2025-01-30 12394931 frs-core:OtherReservesSubtotal 2025-01-30 12394931 frs-core:ShareCapital 2025-01-30 12394931 frs-core:RetainedEarningsAccumulatedLosses 2025-01-30
Registered number: 12394931
Lennard Property Ltd
Unaudited Financial Statements
For The Year Ended 30 January 2026
Edmonds Accountancy
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 12394931
2026 2025
Notes £ £ £ £
FIXED ASSETS
Investment Properties 4 479,000 479,000
479,000 479,000
CURRENT ASSETS
Cash at bank and in hand 117 3,319
117 3,319
Creditors: Amounts Falling Due Within One Year 5 (124,170 ) (127,229 )
NET CURRENT ASSETS (LIABILITIES) (124,053 ) (123,910 )
TOTAL ASSETS LESS CURRENT LIABILITIES 354,947 355,090
Creditors: Amounts Falling Due After More Than One Year 6 (308,800 ) (308,800 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (8,778 ) (8,778 )
NET ASSETS 37,369 37,512
CAPITAL AND RESERVES
Called up share capital 8 100 100
Other reserves 37,422 37,422
Profit and Loss Account (153 ) (10 )
SHAREHOLDERS' FUNDS 37,369 37,512
Page 1
Page 2
For the year ending 30 January 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 Lennard
Director
15/10/2026
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Lennard Property Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12394931 . The registered office is Gibson House, Old Chapel Lane, Charter Alley, Hampshire, RG26 5PX.
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: NIL (2025: NIL)
- -
4. Investment Property
2026
£
Fair Value
As at 31 January 2025 and 30 January 2026 479,000
If investment property had been accounted for under historical cost accounting rules, the amounts would be:
2026 2025
£ £
Cost 432,800 432,800
Page 3
Page 4
5. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Trade creditors 960 959
Other creditors 123,210 126,270
124,170 127,229
6. Creditors: Amounts Falling Due After More Than One Year
2026 2025
£ £
Bank loans 308,800 308,800
Of the creditors falling due after more than one year the following amounts are due after more than five years.
2026 2025
£ £
Bank loans 308,800 308,800
7. Secured Creditors
Of the creditors the following amounts are secured.
2026 2025
£ £
Bank loans and overdrafts 308,800 308,800
8. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 100 100
Page 4