Acorah Software Products - Accounts Production 16.6.920 false true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 08382471 Mr R Walker Mr S J Walker iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08382471 2024-03-31 08382471 2025-03-31 08382471 2024-04-01 2025-03-31 08382471 frs-core:CurrentFinancialInstruments 2025-03-31 08382471 frs-core:Non-currentFinancialInstruments 2025-03-31 08382471 frs-core:MotorVehicles 2025-03-31 08382471 frs-core:MotorVehicles 2024-04-01 2025-03-31 08382471 frs-core:MotorVehicles 2024-03-31 08382471 frs-core:PlantMachinery 2025-03-31 08382471 frs-core:PlantMachinery 2024-04-01 2025-03-31 08382471 frs-core:PlantMachinery 2024-03-31 08382471 frs-core:ShareCapital 2025-03-31 08382471 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 08382471 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 08382471 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 08382471 frs-bus:SmallEntities 2024-04-01 2025-03-31 08382471 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 08382471 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 08382471 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2024-04-01 2025-03-31 08382471 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2024-03-31 08382471 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2025-03-31 08382471 frs-bus:Director1 2024-04-01 2025-03-31 08382471 frs-bus:Director2 2024-04-01 2025-03-31 08382471 frs-countries:EnglandWales 2024-04-01 2025-03-31 08382471 2023-03-31 08382471 2024-03-31 08382471 2023-04-01 2024-03-31 08382471 frs-core:CurrentFinancialInstruments 2024-03-31 08382471 frs-core:Non-currentFinancialInstruments 2024-03-31 08382471 frs-core:ShareCapital 2024-03-31 08382471 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31 08382471 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2024-03-31
Registered number: 08382471
Cobol Property Investments Limited
Financial Statements
For The Year Ended 31 March 2025
Cound & Co LLP
Chartered Accountants
1 Princes Court Royal Way
Loughborough
LE11 5XR
Cobol Property Investments Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
Cobol Property Investments Limited
Balance Sheet
As At 31 March 2025
Balance Sheet
Registered number: 08382471

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 1,248 |  | 1,664
Investment Properties | 5 |  | 2,503,249 |  | 2,531,212
|  |  | 2,504,497 |  | 2,532,876
CURRENT ASSETS
Debtors | 6 | 3,012 |  | 5,241 |
Cash at bank and in hand |  | 78,339 |  | 5,090 |
|  | 81,351 |  | 10,331 |
Creditors: Amounts Falling Due Within One Year | 7 | (1,038,417 ) |  | (1,066,216 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (957,066 ) |  | (1,055,885 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 1,547,431 |  | 1,476,991
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (370,125 ) |  | (375,663 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (156,780 ) |  | (147,687 )
NET ASSETS |  |  | 1,020,526 |  | 953,641
CAPITAL AND RESERVES
Called up share capital | 9 |  | 100 |  | 100
Fair value reserve | 10 |  | 802,717 |  | 763,621
Profit and Loss Account |  |  | 217,709 |  | 189,920
SHAREHOLDERS' FUNDS |  |  | 1,020,526 |  | 953,641

Page 1
Page 2
Cobol Property Investments Limited
Balance Sheet (continued)
As At 31 March 2025
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

Mr R Walker Director
7th November 2025

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Cobol Property Investments Limited
Notes to the Financial Statements
For The Year Ended 31 March 2025
Notes to the Financial Statements
1. General Information
Cobol Property Investments Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08382471 . The registered office is 1 Princes Court, Royal Way, Loughborough, Leicestershire, LE11 5XR.
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 rents receivable, and is reduced for estimated customer returns, rebates and other similar allowances.
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:

Plant & Machinery | 25% reducing balance
Motor Vehicles | 25% reducing balance

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
Taxation expense represents the sum of the tax currently payable and deferred tax.
Deferred taxation is provided on the liability method to take account of timing differences between the treatment of certain items for accounts purposes and their treatment for tax purposes. Tax deferred or accelerated is accounted for in respect of all material timing differences to the extent that it is considered a net liability may crystallise.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
Page 3
Page 4
Cobol Property Investments Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
4. Tangible Assets

| Plant & Machinery | Motor Vehicles | Total
--- | --- | --- | ---
| £ | £ | £
Cost or Valuation
As at 1 April 2024 | 1,296 | 2,650 | 3,946
As at 31 March 2025 | 1,296 | 2,650 | 3,946
Depreciation
As at 1 April 2024 | 1,123 | 1,159 | 2,282
Provided during the period | 43 | 373 | 416
As at 31 March 2025 | 1,166 | 1,532 | 2,698
Net Book Value
As at 31 March 2025 | 130 | 1,118 | 1,248
As at 1 April 2024 | 173 | 1,491 | 1,664

5. Investment Property

| 2025
--- | ---
| £
Fair Value
As at 1 April 2024 | 2,531,212
Additions | 37
Disposals | (95,000 )
Revaluations | 67,000
As at 31 March 2025 | 2,503,249

If investment property had been accounted for under historical cost accounting rules, the amounts would be:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Cost | 1,632,038 |  | 1,708,268

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | - |  | 1,805
Prepayments and accrued income | 3,012 |  | 3,436
| 3,012 |  | 5,241

Page 4
Page 5
Cobol Property Investments Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 3,055 |  | 1,748
Bank loans and overdrafts | - |  | 32,486
Corporation tax | 18,406 |  | 9,865
Other creditors | 420 |  | 6,920
Accruals and deferred income | 1,350 |  | 1,350
Intercompany Loan - Cobol Ltd | 1,015,186 |  | 1,013,847
| 1,038,417 |  | 1,066,216

8. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 370,125 |  | 375,663

Bank loans are secured with Handelsbanken, by various charges over the investment properties.
9. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

10. Reserves

| Fair Value Reserve
--- | ---
| £
As at 1 April 2024 | 763,621
Transfer to profit and loss | 39,096
As at 31 March 2025 | 802,717

Page 5