Acorah Software Products - Accounts Production 16.4.675 false true 31 March 2024 20 December 2022 false 1 April 2024 31 March 2025 31 March 2025 14551487 Mrs Karin Malleschitz Mr Thomas Malleschitz iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 14551487 2024-03-31 14551487 2025-03-31 14551487 2024-04-01 2025-03-31 14551487 frs-core:CurrentFinancialInstruments 2025-03-31 14551487 frs-core:Non-currentFinancialInstruments 2025-03-31 14551487 frs-core:ShareCapital 2025-03-31 14551487 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 14551487 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 14551487 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 14551487 frs-bus:SmallEntities 2024-04-01 2025-03-31 14551487 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 14551487 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 14551487 frs-bus:Director1 2024-04-01 2025-03-31 14551487 frs-bus:Director2 2024-04-01 2025-03-31 14551487 frs-countries:EnglandWales 2024-04-01 2025-03-31 14551487 2022-12-19 14551487 2024-03-31 14551487 2022-12-20 2024-03-31 14551487 frs-core:CurrentFinancialInstruments 2024-03-31 14551487 frs-core:Non-currentFinancialInstruments 2024-03-31 14551487 frs-core:ShareCapital 2024-03-31 14551487 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: 14551487
M2 COMMERCIAL LIMITED
Unaudited Financial Statements
For The Year Ended 31 March 2025
Property Accounting Here Limited
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 14551487
31 March 2025 31 March 2024
Notes £ £ £ £
FIXED ASSETS
Investment Properties 4 561,603 561,603
561,603 561,603
CURRENT ASSETS
Debtors 5 59,863 60,333
Cash at bank and in hand 45,851 10,491
105,714 70,824
Creditors: Amounts Falling Due Within One Year 6 (12,096 ) (6,715 )
NET CURRENT ASSETS (LIABILITIES) 93,618 64,109
TOTAL ASSETS LESS CURRENT LIABILITIES 655,221 625,712
Creditors: Amounts Falling Due After More Than One Year 7 (619,121 ) (616,664 )
NET ASSETS 36,100 9,048
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account 36,000 8,948
SHAREHOLDERS' FUNDS 36,100 9,048
For the year ending 31 March 2025 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 Karin Malleschitz
Director
12th September 2025
The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
M2 COMMERCIAL LIMITED is a private company, limited by shares, incorporated in England & Wales, registered number 14551487 . The registered office is 3rd Floor, 86-90 Paul Street, London, EC2A 4NE.
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. 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: NIL (2024: NIL)
- -
4. Investment Property
31 March 2025
£
Fair Value
As at 1 April 2024 and 31 March 2025 561,603
5. Debtors
31 March 2025 31 March 2024
£ £
Due within one year
Trade debtors 22,402 9,056
Due after more than one year
Other debtors 37,461 51,277
59,863 60,333
Page 2
Page 3
6. Creditors: Amounts Falling Due Within One Year
31 March 2025 31 March 2024
£ £
Trade creditors (1 ) 2,579
Other creditors 12,097 4,136
12,096 6,715
7. Creditors: Amounts Falling Due After More Than One Year
31 March 2025 31 March 2024
£ £
Other creditors 619,121 616,664
Included within other creditors is an amount of £476,809 owed to a company with common directors and shareholders.
8. Share Capital
31 March 2025 31 March 2024
£ £
Allotted, Called up and fully paid 100 100
Page 3