Acorah Software Products - Accounts Production 16.5.460 false true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 12462653 D J Carpenter iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12462653 2024-03-31 12462653 2025-03-31 12462653 2024-04-01 2025-03-31 12462653 frs-core:CurrentFinancialInstruments 2025-03-31 12462653 frs-core:Non-currentFinancialInstruments 2025-03-31 12462653 frs-core:ShareCapital 2025-03-31 12462653 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 12462653 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 12462653 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 12462653 frs-bus:SmallEntities 2024-04-01 2025-03-31 12462653 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 12462653 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 12462653 frs-bus:Director1 2024-04-01 2025-03-31 12462653 frs-countries:EnglandWales 2024-04-01 2025-03-31 12462653 2023-03-31 12462653 2024-03-31 12462653 2023-04-01 2024-03-31 12462653 frs-core:CurrentFinancialInstruments 2024-03-31 12462653 frs-core:Non-currentFinancialInstruments 2024-03-31 12462653 frs-core:ShareCapital 2024-03-31 12462653 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: 12462653
Mayfair Homes (Kent) Ltd
Financial Statements
For The Year Ended 31 March 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 12462653
2025 2024
Notes £ £ £ £
FIXED ASSETS
Investment Properties 4 1,382,966 1,382,966
1,382,966 1,382,966
CURRENT ASSETS
Cash at bank and in hand 12,570 15,264
12,570 15,264
Creditors: Amounts Falling Due Within One Year 5 (195,556 ) (217,438 )
NET CURRENT ASSETS (LIABILITIES) (182,986 ) (202,174 )
TOTAL ASSETS LESS CURRENT LIABILITIES 1,199,980 1,180,792
Creditors: Amounts Falling Due After More Than One Year 6 (1,160,394 ) (1,168,723 )
NET ASSETS 39,586 12,069
CAPITAL AND RESERVES
Called up share capital 7 1 1
Profit and Loss Account 39,585 12,068
SHAREHOLDERS' FUNDS 39,586 12,069
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Page 2
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 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
D J Carpenter
Director
30 September 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
Mayfair Homes (Kent) Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12462653 . The registered office is Unit 1, Petham Court Farm, Petham Court, Kent, BR8 8DL.
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
Revenue is recognised to the extent that the company obtains the right to consideration in exchange for its performance. Revenue is measured at the fair value of the consideration received, excluding discounts, rebates, VAT and other sales taxes or duty. 
2.3. Investment Properties
Investment properties, including freehold and long leasehold properties, are those which are held either to earn rental income or for capital appreciation or both. Investment properties include property that is being constructed or developed for future use as an investment property.

Investment properties are initially recognised at cost which includes purchase cost and any directly attributable expenditure.

Investment properties whose fair value can be measured reliably are measured at fair value, based on the market valuations.

Any surplus or deficit on revaluation is recognised in the income statement as a fair value gains and losses.
2.4. 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 years 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.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
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3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2024: NIL)
- -
4. Investment Property
2025
£
Fair Value
As at 1 April 2024 and 31 March 2025 1,382,966
5. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Amounts owed to participating interests 89 89
Other creditors 184,416 214,518
Taxation and social security 11,051 2,831
195,556 217,438
6. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 1,033,864 1,033,864
Other loans 126,530 134,859
1,160,394 1,168,723
7. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 1 1
8. Secured debts
Mortgage borrowing amounting to £1,033,864 (2024: £1,033,864) are secured on the freehold investment properties.
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