Acorah Software Products - Accounts Production 16.5.460 false true 31 July 2024 1 August 2023 false 1 August 2024 31 July 2025 31 July 2025 10579085 Mr Piotr Stefanczyk Mr Piotr Stefanczyk true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10579085 2024-07-31 10579085 2025-07-31 10579085 2024-08-01 2025-07-31 10579085 frs-core:CurrentFinancialInstruments 2025-07-31 10579085 frs-core:Non-currentFinancialInstruments 2025-07-31 10579085 frs-core:ShareCapital 2025-07-31 10579085 frs-core:RetainedEarningsAccumulatedLosses 2025-07-31 10579085 frs-bus:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31 10579085 frs-bus:FilletedAccounts 2024-08-01 2025-07-31 10579085 frs-bus:SmallEntities 2024-08-01 2025-07-31 10579085 frs-bus:AuditExempt-NoAccountantsReport 2024-08-01 2025-07-31 10579085 frs-bus:SmallCompaniesRegimeForAccounts 2024-08-01 2025-07-31 10579085 1 2024-08-01 2025-07-31 10579085 frs-bus:Director1 2024-08-01 2025-07-31 10579085 frs-bus:Director1 2024-07-31 10579085 frs-bus:Director1 2025-07-31 10579085 frs-countries:EnglandWales 2024-08-01 2025-07-31 10579085 2023-07-31 10579085 2024-07-31 10579085 2023-08-01 2024-07-31 10579085 frs-core:CurrentFinancialInstruments 2024-07-31 10579085 frs-core:Non-currentFinancialInstruments 2024-07-31 10579085 frs-core:ShareCapital 2024-07-31 10579085 frs-core:RetainedEarningsAccumulatedLosses 2024-07-31
Registered number: 10579085
P&M Property Investments Ltd
Unaudited Financial Statements
For The Year Ended 31 July 2025
AP Accounting Solutions Limited
The Mill House
Erw Hir
Llantrisant
Pontyclun
CF72 8BY
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 10579085
2025 2024
Notes £ £ £ £
FIXED ASSETS
Investment Properties 4 46,000 46,000
46,000 46,000
CURRENT ASSETS
Debtors 5 249 907
Cash at bank and in hand 7,283 5,882
7,532 6,789
Creditors: Amounts Falling Due Within One Year 6 (9,709 ) (9,607 )
NET CURRENT ASSETS (LIABILITIES) (2,177 ) (2,818 )
TOTAL ASSETS LESS CURRENT LIABILITIES 43,823 43,182
Creditors: Amounts Falling Due After More Than One Year 7 (59,153 ) (57,430 )
NET LIABILITIES (15,330 ) (14,248 )
CAPITAL AND RESERVES
Called up share capital 8 1 1
Profit and Loss Account (15,331 ) (14,249 )
SHAREHOLDERS' FUNDS (15,330) (14,248)
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For the year ending 31 July 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 Piotr Stefanczyk
Director
12/08/2025
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
P&M Property Investments Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 10579085 . The registered office is 71-75 Shelton Street, Covent Garden, London, WC2H 9JQ.
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 form the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover form 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. Investment Properties
Investment properties shall not be subject to periodic charges for depreciation except for properties held on lease, which shall be depreciated at least over the period when the unexpired term is 20 years or less.
Investment properties shall be included in the balance sheet at their market value.
3. Average Number of Employees
Average number of employees, including directors, during the year was:
2025 2024
Sales, marketing and distribution 1 1
1 1
4. Investment Property
2025
£
Fair Value
As at 1 August 2024 and 31 July 2025 46,000
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors - 503
Prepayments and accrued income 249 404
249 907
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6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Accruals and deferred income 10 -
Director's loan account 9,699 9,607
9,709 9,607
7. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 59,153 57,430
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 1 1
9. Directors Advances, Credits and Guarantees
Included within Creditors are the following loans to directors:
As at 1 August 2024 Amounts advanced Amounts repaid Amounts written off As at 31 July 2025
£ £ £ £ £
Mr Piotr Stefanczyk (9,607 ) - (91 ) - (9,699 )
The above loan is unsecured, interest free and repayable on demand.
10. Ultimate Controlling Party
The company's ultimate controlling party is Mr Piotr Stefanczyk by virtue of his ownership of 100% of the issued share capital in the company.
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