Acorah Software Products - Accounts Production 16.5.460 false true 31 January 2024 11 January 2023 false 1 February 2024 31 January 2025 31 January 2025 14586194 Mr T Masih Mrs U Masih Mr J Masih Miss S Masih iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 14586194 2024-01-31 14586194 2025-01-31 14586194 2024-02-01 2025-01-31 14586194 frs-core:CurrentFinancialInstruments 2025-01-31 14586194 frs-core:Non-currentFinancialInstruments 2025-01-31 14586194 frs-core:RevaluationReserve 2024-02-01 2025-01-31 14586194 frs-core:RevaluationReserve 2025-01-31 14586194 frs-core:ShareCapital 2025-01-31 14586194 frs-core:RetainedEarningsAccumulatedLosses 2025-01-31 14586194 frs-bus:PrivateLimitedCompanyLtd 2024-02-01 2025-01-31 14586194 frs-bus:FilletedAccounts 2024-02-01 2025-01-31 14586194 frs-bus:SmallEntities 2024-02-01 2025-01-31 14586194 frs-bus:AuditExempt-NoAccountantsReport 2024-02-01 2025-01-31 14586194 frs-bus:SmallCompaniesRegimeForAccounts 2024-02-01 2025-01-31 14586194 frs-bus:OrdinaryShareClass1 2024-02-01 2025-01-31 14586194 frs-bus:OrdinaryShareClass1 2025-01-31 14586194 frs-core:DeferredTaxation 2024-02-01 2025-01-31 14586194 frs-core:DeferredTaxation 2025-01-31 14586194 frs-bus:Director1 2024-02-01 2025-01-31 14586194 frs-bus:Director2 2024-02-01 2025-01-31 14586194 frs-bus:Director3 2024-02-01 2025-01-31 14586194 frs-bus:Director4 2024-02-01 2025-01-31 14586194 frs-countries:EnglandWales 2024-02-01 2025-01-31 14586194 2023-01-10 14586194 2024-01-31 14586194 2023-01-11 2024-01-31 14586194 frs-core:CurrentFinancialInstruments 2024-01-31 14586194 frs-core:Non-currentFinancialInstruments 2024-01-31 14586194 frs-core:RevaluationReserve 2024-01-31 14586194 frs-core:ShareCapital 2024-01-31 14586194 frs-core:RetainedEarningsAccumulatedLosses 2024-01-31 14586194 frs-bus:OrdinaryShareClass1 2023-01-11 2024-01-31
Registered number: 14586194
RR Masih Investments Limited
Unaudited Financial Statements
For The Year Ended 31 January 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 14586194
31 January 2025 31 January 2024
Notes £ £ £ £
FIXED ASSETS
Investment Properties 4 1,880,000 1,904,000
1,880,000 1,904,000
CURRENT ASSETS
Cash at bank and in hand 1,001 714
1,001 714
Creditors: Amounts Falling Due Within One Year 5 (26,568 ) (11,359 )
NET CURRENT ASSETS (LIABILITIES) (25,567 ) (10,645 )
TOTAL ASSETS LESS CURRENT LIABILITIES 1,854,433 1,893,355
Creditors: Amounts Falling Due After More Than One Year 6 (1,842,696 ) (1,876,279 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (5,890 ) -
NET ASSETS 5,847 17,076
CAPITAL AND RESERVES
Called up share capital 9 100 100
Revaluation reserve 10 25,110 -
Profit and Loss Account (19,363 ) 16,976
SHAREHOLDERS' FUNDS 5,847 17,076
Page 1
Page 2
For the year ending 31 January 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
Mr T Masih
Director
29th October 2025
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
RR Masih Investments Limited is a private company, limited by shares, incorporated in England & Wales, registered number 14586194 . The registered office is 36 Harding Close, Bedford, MK42 0JR.
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.
The entities functional and presentation currency is British £ sterling.
2.2. Significant judgements and estimations
The preparation of accounts under FRS 102 requires management to make judgements, estimates and assumptions that affect the value of the turnover and profit reported in the profit and loss account for the financial year and the value of assets and liabilities recorded in the balance sheet. 
2.3. 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 rental of investment properties and from the rendering of services. 
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.
2.5. 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: 4 (2024: 4)
4 4
4. Investment Property
31 January 2025
£
Fair Value
As at 1 February 2024 1,904,000
Revaluations (24,000)
As at 31 January 2025 1,880,000
If investment property had been accounted for under historical cost accounting rules, the amounts would be:
31 January 2025 31 January 2024
£ £
Cost 1,904,000 1,904,000
Investment property portfolio was revalued at an open market value on 2 October 2025. The formal valuation was undertaken by Gold Crown Estate Agents, Bedford. The valuer is of the opinion that the valuation conducted in October 2025 is not materially different from the company year end date 31 January 2025. On that baiss, the valuations have been adopted in these accounts accordingly.
5. Creditors: Amounts Falling Due Within One Year
31 January 2025 31 January 2024
£ £
Other creditors 22,191 7,377
Taxation and social security 4,377 3,982
26,568 11,359
6. Creditors: Amounts Falling Due After More Than One Year
31 January 2025 31 January 2024
£ £
Bank loans 623,732 628,349
Other creditors 1,218,964 1,247,930
1,842,696 1,876,279
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7. Secured Creditors
Of the creditors, the bank loans and overdrafts amounts are secured. These are mortgages which are secured against each individual investment property.
31 January 2025 31 January 2024
£ £
Bank loans and overdrafts 623,732 628,349
8. Provisions for Liabilities
Deferred Tax Total
£ £
Additions 5,890 5,890
Balance at 31 January 2025 5,890 5,890
Deferred tax represents the total fair value adjustment gain made on investment properties above original cost value at the current tax rate.
9. Share Capital
31 January 2025 31 January 2024
Allotted, called up but not fully paid £ £
100 Ordinary Shares of £ 1.00 each 100 100
10. Reserves
Revaluation Reserve
£
Surplus on revaluation 25,110
As at 31 January 2025 25,110
Revaluation reserve only represents fair value gains which results in a valuation above the original cost price of each individual investment property less deferred tax applicable on those fair value gains.
Fair value adjustments that take an investment property below its original cost are not netted off against gains within revaluation reserve and remain within the profit and loss distributable reserve.
Revaluation reserves are classed as non-distributable reserves.
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