Acorah Software Products - Accounts Production 16.4.675 false true 31 December 2023 1 January 2023 false 1 January 2024 31 December 2024 31 December 2024 13808711 Miss Mital Desai Mrs Roshni Rai Mital Desai and Roshni Rai true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13808711 2023-12-31 13808711 2024-12-31 13808711 2024-01-01 2024-12-31 13808711 frs-core:CurrentFinancialInstruments 2024-12-31 13808711 frs-core:Non-currentFinancialInstruments 2024-12-31 13808711 frs-core:FurnitureFittings 2024-12-31 13808711 frs-core:FurnitureFittings 2024-01-01 2024-12-31 13808711 frs-core:FurnitureFittings 2023-12-31 13808711 frs-core:ShareCapital 2024-12-31 13808711 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 13808711 frs-bus:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 13808711 frs-bus:FilletedAccounts 2024-01-01 2024-12-31 13808711 frs-bus:SmallEntities 2024-01-01 2024-12-31 13808711 frs-bus:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 13808711 frs-bus:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 13808711 1 2024-01-01 2024-12-31 13808711 frs-bus:Director1 2024-01-01 2024-12-31 13808711 frs-bus:Director2 2024-01-01 2024-12-31 13808711 frs-countries:EnglandWales 2024-01-01 2024-12-31 13808711 2022-12-31 13808711 2023-12-31 13808711 2023-01-01 2023-12-31 13808711 frs-core:CurrentFinancialInstruments 2023-12-31 13808711 frs-core:Non-currentFinancialInstruments 2023-12-31 13808711 frs-core:ShareCapital 2023-12-31 13808711 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31
Registered number: 13808711
Mdrd Investments Ltd
Unaudited Financial Statements
For The Year Ended 31 December 2024
Calculated Ltd
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 13808711
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 460 578
Investment Properties 5 453,480 453,156
453,940 453,734
CURRENT ASSETS
Debtors 6 343 1,341
Cash at bank and in hand 14,719 10,005
15,062 11,346
Creditors: Amounts Falling Due Within One Year 7 (1,122 ) (128,520 )
NET CURRENT ASSETS (LIABILITIES) 13,940 (117,174 )
TOTAL ASSETS LESS CURRENT LIABILITIES 467,880 336,560
Creditors: Amounts Falling Due After More Than One Year 8 (485,730 ) (352,631 )
NET LIABILITIES (17,850 ) (16,071 )
CAPITAL AND RESERVES
Called up share capital 9 2 2
Profit and Loss Account (17,852 ) (16,073 )
SHAREHOLDERS' FUNDS (17,850) (16,071)
Page 1
Page 2
For the year ending 31 December 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
Miss Mital Desai
Director
21/07/2025
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
Mdrd Investments Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13808711 . The registered office is 181 Lodge Lane, Grays, RM17 5PT.
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. 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.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
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.
2.3. 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:
Fixtures & Fittings 5 years straight line
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2023: 2)
2 2
4. Tangible Assets
Fixtures & Fittings
£
Cost
As at 1 January 2024 588
As at 31 December 2024 588
Depreciation
As at 1 January 2024 10
Provided during the period 118
As at 31 December 2024 128
Net Book Value
As at 31 December 2024 460
As at 1 January 2024 578
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5. Investment Property
2024
£
Fair Value
As at 1 January 2024 453,156
Additions 324
As at 31 December 2024 453,480
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 343 200
Prepayments and accrued income - 1,141
343 1,341
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Bank loans and overdrafts - 127,500
Accruals and deferred income 1,122 1,020
1,122 128,520
8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 297,713 165,750
Directors loan account 188,017 186,881
485,730 352,631
9. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 2 2
10. Related Party Transactions
The directors have loaned £188,017 (2023:£186,881) to the company. This loan is interest free and repayable on demand.  
11. Ultimate Controlling Party
The company's ultimate controlling party is Mital Desai and Roshni Rai by virtue of their ownership of 100% of the issued share capital in the company.
Page 4