Acorah Software Products - Accounts Production 19.2.450 false true true 31 October 2024 1 October 2023 false 1 November 2024 31 October 2025 31 October 2025 15179032 Mr Muhammad Saleem iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 15179032 2024-10-31 15179032 2025-10-31 15179032 2024-11-01 2025-10-31 15179032 frs-core:CurrentFinancialInstruments 2025-10-31 15179032 frs-core:Non-currentFinancialInstruments 2025-10-31 15179032 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-11-01 2025-10-31 15179032 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-10-31 15179032 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-11-01 2025-10-31 15179032 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-10-31 15179032 frs-core:OtherResidualIntangibleAssets 2025-10-31 15179032 frs-core:OtherResidualIntangibleAssets 2024-11-01 2025-10-31 15179032 frs-core:OtherResidualIntangibleAssets 2024-10-31 15179032 frs-core:ShareCapital 2025-10-31 15179032 frs-core:RetainedEarningsAccumulatedLosses 2025-10-31 15179032 frs-bus:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 15179032 frs-bus:FilletedAccounts 2024-11-01 2025-10-31 15179032 frs-bus:SmallEntities 2024-11-01 2025-10-31 15179032 frs-bus:AuditExempt-NoAccountantsReport 2024-11-01 2025-10-31 15179032 frs-bus:SmallCompaniesRegimeForAccounts 2024-11-01 2025-10-31 15179032 frs-bus:Director1 2024-11-01 2025-10-31 15179032 frs-countries:EnglandWales 2024-11-01 2025-10-31 15179032 2023-09-30 15179032 2024-10-31 15179032 2023-10-01 2024-10-31 15179032 frs-core:CurrentFinancialInstruments 2024-10-31 15179032 frs-core:Non-currentFinancialInstruments 2024-10-31 15179032 frs-core:ShareCapital 2024-10-31 15179032 frs-core:RetainedEarningsAccumulatedLosses 2024-10-31
Registered number: 15179032
Liberty Equity Holding Ltd
Unaudited Financial Statements
For The Year Ended 31 October 2025
AJN Accountants Limited
Hideaway Workspace
1 Empire Mews
Streatham
SW16 2BF
Liberty Equity Holding Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—6

Page 1
Liberty Equity Holding Ltd
Balance Sheet
As At 31 October 2025
Balance Sheet
Registered number: 15179032

| 31 October 2025 | 31 October 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 848 |  | 945
Tangible Assets | 5 |  | 1,050,105 |  | 1,073,124
|  |  | 1,050,953 |  | 1,074,069
CURRENT ASSETS
Debtors | 6 | 13,000 |  | 4,490 |
Cash at bank and in hand |  | 35,189 |  | 44,037 |
|  | 48,189 |  | 48,527 |
Creditors: Amounts Falling Due Within One Year | 7 | (22,105 ) |  | (1,130,239 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 26,084 |  | (1,081,712 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 1,077,037 |  | (7,643 )
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (1,090,645 ) |  | -
NET LIABILITIES |  |  | (13,608 ) |  | (7,643 )
CAPITAL AND RESERVES
Called up share capital | 9 |  | 100 |  | 100
Profit and Loss Account |  |  | (13,708 ) |  | (7,743 )
SHAREHOLDERS' FUNDS |  |  | (13,608) |  | (7,643)

Page 1
Page 2
Liberty Equity Holding Ltd
Balance Sheet (continued)
As At 31 October 2025
For the year ending 31 October 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 Muhammad Saleem Director
11/05/2026

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Liberty Equity Holding Ltd
Notes to the Financial Statements
For The Year Ended 31 October 2025
Notes to the Financial Statements
1. General Information
Liberty Equity Holding Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 15179032 . The registered office is 81 Skeltons Lane, London, E10 5BS.
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. Going Concern Disclosure
The financial statements have been prepared on a going concern basis as the director is satisfied that the company will have adequate resources to meet its liabilities to third parties as they fall due.
2.3. Significant judgements and estimations
In the application of the company's accounting policies, the director is required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources.
The estimates and associated assumptions are based on historical experience and other factors that are relevant.
Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.
There are no significant judgements or estimates involved in the preparation of the financial statements.
2.4. 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.
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.
2.5. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are intellectual property. It is amortised to profit and loss account over its estimated economic life of 10 years.
2.6. 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 | 3% SL

2.7. Financial Instruments
Basic financial instruments are recognised at amortised cost, except for investments in non-convertable preference and non-puttable ordinary shares which are measured at fair value, with changes recognzed in profit or loss.
Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit and loss.
Page 3
Page 4
Liberty Equity Holding Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025
2.8. 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)
- -
4. Intangible Assets

| Other
--- | ---
| £
Cost
As at 1 November 2024 | 978
As at 31 October 2025 | 978
Amortisation
As at 1 November 2024 | 33
Provided during the period | 97
As at 31 October 2025 | 130
Net Book Value
As at 31 October 2025 | 848
As at 1 November 2024 | 945

Page 4
Page 5
Liberty Equity Holding Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025
5. Tangible Assets

| Land & Property
--- | ---
| Freehold
| £
Cost
As at 1 November 2024 | 1,096,143
As at 31 October 2025 | 1,096,143
Depreciation
As at 1 November 2024 | 23,019
Provided during the period | 23,019
As at 31 October 2025 | 46,038
Net Book Value
As at 31 October 2025 | 1,050,105
As at 1 November 2024 | 1,073,124

6. Debtors

| 31 October 2025 |  | 31 October 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 13,000 |  | 4,490

7. Creditors: Amounts Falling Due Within One Year

| 31 October 2025 |  | 31 October 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 8,501 |  | 21,249
Other creditors | 8,696 |  | 1,105,399
Taxation and social security | 4,908 |  | 3,591
| 22,105 |  | 1,130,239

8. Creditors: Amounts Falling Due After More Than One Year

| 31 October 2025 |  | 31 October 2024
--- | --- | --- | ---
| £ |  | £
Other loans | 1,090,645 |  | -

9. Share Capital

| 31 October 2025 |  | 31 October 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

Page 5
Page 6
Liberty Equity Holding Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025
10. Related Party Transactions
Included within other loans falling due after more than one year is an amount of £1,090,645 (2024: £1,097,645) owed to a connected company under common directorship. The loan bears interest at a rate of 4.65% per annum.
Included in other creditors less than one year is an amount of £7,466 (2024: £7,154) owed to the director of the company. The loan is interest free and repayable on demand.
Page 6