Acorah Software Products - Accounts Production 16.1.300 false true 31 July 2023 1 August 2022 false 1 August 2023 31 July 2024 31 July 2024 4835181 Mr Howard Lux Mrs Margaret Lux Mrs Margaret Lux MB Lux false iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 4835181 2023-07-31 4835181 2024-07-31 4835181 2023-08-01 2024-07-31 4835181 frs-core:CurrentFinancialInstruments 2024-07-31 4835181 frs-core:Non-currentFinancialInstruments 2024-07-31 4835181 frs-core:FurnitureFittings 2024-07-31 4835181 frs-core:FurnitureFittings 2023-08-01 2024-07-31 4835181 frs-core:FurnitureFittings 2023-07-31 4835181 frs-core:ShareCapital 2024-07-31 4835181 frs-core:RetainedEarningsAccumulatedLosses 2024-07-31 4835181 frs-bus:PrivateLimitedCompanyLtd 2023-08-01 2024-07-31 4835181 frs-bus:FilletedAccounts 2023-08-01 2024-07-31 4835181 frs-bus:SmallEntities 2023-08-01 2024-07-31 4835181 frs-bus:AuditExempt-NoAccountantsReport 2023-08-01 2024-07-31 4835181 frs-bus:SmallCompaniesRegimeForAccounts 2023-08-01 2024-07-31 4835181 1 2023-08-01 2024-07-31 4835181 frs-bus:Director1 2023-08-01 2024-07-31 4835181 frs-bus:Director2 2023-08-01 2024-07-31 4835181 frs-bus:CompanySecretary1 2023-08-01 2024-07-31 4835181 frs-countries:EnglandWales 2023-08-01 2024-07-31 4835181 2022-07-31 4835181 2023-07-31 4835181 2022-08-01 2023-07-31 4835181 frs-core:CurrentFinancialInstruments 2023-07-31 4835181 frs-core:Non-currentFinancialInstruments 2023-07-31 4835181 frs-core:ShareCapital 2023-07-31 4835181 frs-core:RetainedEarningsAccumulatedLosses 2023-07-31
Registered number: 4835181
CMP PROPERTIES (UK) LIMITED
Unaudited Financial Statements
For The Year Ended 31 July 2024
Julie Lucas Chartered Accountant
BA ACA
Woodhouse Farm
Anson Road
Poynton
Cheshire
SK12 1TD
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 4835181
2024 2023
Notes £ £ £ £
FIXED ASSETS
Investment Properties 5 976,678 976,678
976,678 976,678
CURRENT ASSETS
Debtors 6 3,926 11,744
Cash at bank and in hand 22,233 5,679
26,159 17,423
Creditors: Amounts Falling Due Within One Year 7 (8,635 ) (12,480 )
NET CURRENT ASSETS (LIABILITIES) 17,524 4,943
TOTAL ASSETS LESS CURRENT LIABILITIES 994,202 981,621
Creditors: Amounts Falling Due After More Than One Year 8 (769,945 ) (765,195 )
NET ASSETS 224,257 216,426
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account 224,157 216,326
SHAREHOLDERS' FUNDS 224,257 216,426
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Page 2
For the year ending 31 July 2024 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.
On behalf of the board
Mrs Margaret Lux
Director
24/02/2025
The notes on pages 3 to 4 form part of these financial statements.
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Page 3
Notes to the Financial Statements
1. General Information
CMP PROPERTIES (UK) LIMITED Registered number 4835181 is a limited by shares company incorporated in England & Wales. The Registered Office is Dodle Farm Oldham Road, Denshaw, Oldham, OL3 5RP.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities (effective January 2015).
2.2. Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. 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:
Fixtures & Fittings 20% on cost
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 profit and loss account.
2.5. Taxation
The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in periods in which the timing differences reverse, based on tax rates and the law enacted or substantively enacted at the balance sheet date.
2.6. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2023: NIL)
- -
4. Tangible Assets
Fixtures & Fittings
£
Cost
As at 1 August 2023 3,821
As at 31 July 2024 3,821
Depreciation
As at 1 August 2023 3,821
As at 31 July 2024 3,821
Net Book Value
As at 31 July 2024 -
As at 1 August 2023 -
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5. Investment Property
2024
£
Fair Value
As at 1 August 2023 and 31 July 2024 976,678
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 3,488 11,306
Other debtors 438 438
3,926 11,744
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 114 -
Bank loans and overdrafts 4,765 7,345
Corporation tax 1,837 2,311
Other creditors 1,319 1,050
Accruals and deferred income 600 1,774
8,635 12,480
8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Property Mortgages 749,816 748,485
Directors loan account 20,129 16,710
769,945 765,195
9. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
10. Controlling Party
The company's controlling party is MB Lux by virtue of her ownership of 56% of the issued share capital in the company.
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