Acorah Software Products - Accounts Production 16.3.350 false true 31 August 2023 1 September 2022 false 1 September 2023 31 August 2024 31 August 2024 11870864 Miss Charlene Higgins iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11870864 2023-08-31 11870864 2024-08-31 11870864 2023-09-01 2024-08-31 11870864 frs-core:CurrentFinancialInstruments 2024-08-31 11870864 frs-core:Non-currentFinancialInstruments 2024-08-31 11870864 frs-core:ShareCapital 2024-08-31 11870864 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31 11870864 frs-bus:PrivateLimitedCompanyLtd 2023-09-01 2024-08-31 11870864 frs-bus:FilletedAccounts 2023-09-01 2024-08-31 11870864 frs-bus:SmallEntities 2023-09-01 2024-08-31 11870864 frs-bus:AuditExemptWithAccountantsReport 2023-09-01 2024-08-31 11870864 frs-bus:SmallCompaniesRegimeForAccounts 2023-09-01 2024-08-31 11870864 frs-bus:Director1 2023-09-01 2024-08-31 11870864 frs-core:Non-currentFinancialInstruments 1 2024-08-31 11870864 frs-countries:EnglandWales 2023-09-01 2024-08-31 11870864 2022-08-31 11870864 2023-08-31 11870864 2022-09-01 2023-08-31 11870864 frs-core:CurrentFinancialInstruments 2023-08-31 11870864 frs-core:Non-currentFinancialInstruments 2023-08-31 11870864 frs-core:ShareCapital 2023-08-31 11870864 frs-core:RetainedEarningsAccumulatedLosses 2023-08-31 11870864 frs-core:Non-currentFinancialInstruments 1 2023-08-31
Registered number: 11870864
Miss Higgins Property Ltd
Unaudited Financial Statements
For The Year Ended 31 August 2024
March Mutual Ltd
F25 Waterfront Studios
1 Dock Road
London
E16 1AH
Contents
Page
Accountants' Report 1
Balance Sheet 2—3
Notes to the Financial Statements 4—5
Page 1
Accountants' Report
Report to the director on the preparation of the unaudited statutory accounts of Miss Higgins Property Ltd For The Year Ended 31 August 2024
To assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Miss Higgins Property Ltd which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.
As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.
This report is made to the director of Miss Higgins Property Ltd , as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Miss Higgins Property Ltd and state those matters that we have agreed to state to the director of Miss Higgins Property Ltd , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Miss Higgins Property Ltd and its director as a body for our work or for this report.
It is your duty to ensure that Miss Higgins Property Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Miss Higgins Property Ltd . You consider that Miss Higgins Property Ltd is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of Miss Higgins Property Ltd . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.
Signed
March Mutual
7 April 2025
March Mutual Ltd
F25 Waterfront Studios
1 Dock Road
London
E16 1AH
Page 1
Page 2
Balance Sheet
Registered number: 11870864
2024 2023
Notes £ £ £ £
FIXED ASSETS
Investment Properties 3 249,850 249,850
249,850 249,850
CURRENT ASSETS
Cash at bank and in hand 19,685 16,197
19,685 16,197
Creditors: Amounts Falling Due Within One Year 4 (97,051 ) (95,956 )
NET CURRENT ASSETS (LIABILITIES) (77,366 ) (79,759 )
TOTAL ASSETS LESS CURRENT LIABILITIES 172,484 170,091
Creditors: Amounts Falling Due After More Than One Year 5 (166,823 ) (166,823 )
NET ASSETS 5,661 3,268
CAPITAL AND RESERVES
Called up share capital 6 100 100
Profit and Loss Account 5,561 3,168
SHAREHOLDERS' FUNDS 5,661 3,268
Page 2
Page 3
For the year ending 31 August 2024 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 her 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
Miss Charlene Higgins
Director
7 April 2025
The notes on pages 4 to 5 form part of these financial statements.
Page 3
Page 4
Notes to the Financial Statements
1. Accounting Policies
1.1. 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.
1.2. 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.
1.3. 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.
1.4. 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 year 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.

2. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2023: NIL)
- -
3. Investment Property
2024
£
Fair Value
As at 1 September 2023 and 31 August 2024 249,850
4. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Corporation tax 561 216
Accruals and deferred income 3,360 3,360
Director's loan account 3,130 2,380
Amounts owed to related parties 90,000 90,000
97,051 95,956
Page 4
Page 5
5. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Mortgage Liability 166,823 166,823
6. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
7. Related Party Transactions
Included in Creditors falling due within one year an amount of £90,000 is payable to its associated company Miss Higgins Ltd.
Page 5