Acorah Software Products - Accounts Production 16.6.950 false true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 08302594 Mr A Birnie Mrs J Birnie Mr L Ede Mrs H Ede iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08302594 2024-03-31 08302594 2025-03-31 08302594 2024-04-01 2025-03-31 08302594 frs-core:CurrentFinancialInstruments 2025-03-31 08302594 frs-core:InvestmentPropertyIncludedWithinPPE 2025-03-31 08302594 frs-core:InvestmentPropertyIncludedWithinPPE 2024-04-01 2025-03-31 08302594 frs-core:InvestmentPropertyIncludedWithinPPE 2024-03-31 08302594 frs-core:ShareCapital 2025-03-31 08302594 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 08302594 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 08302594 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 08302594 frs-bus:SmallEntities 2024-04-01 2025-03-31 08302594 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 08302594 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 08302594 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2024-03-31 08302594 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2025-03-31 08302594 frs-bus:Director1 2024-04-01 2025-03-31 08302594 frs-bus:Director2 2024-04-01 2025-03-31 08302594 frs-bus:Director3 2024-04-01 2025-03-31 08302594 frs-bus:Director4 2024-04-01 2025-03-31 08302594 frs-countries:EnglandWales 2024-04-01 2025-03-31 08302594 2023-03-31 08302594 2024-03-31 08302594 2023-04-01 2024-03-31 08302594 frs-core:CurrentFinancialInstruments 2024-03-31 08302594 frs-core:ShareCapital 2024-03-31 08302594 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31 08302594 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2024-03-31
Registered number: 08302594
Manor Road Lettings Limited
Unaudited Financial Statements
For The Year Ended 31 March 2025
Manor Road Lettings Limited
Contents
Contents

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

Page 1
Manor Road Lettings Limited
Balance Sheet
As At 31 March 2025
Balance Sheet
Registered number: 08302594

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 3,607,000 |  | 3,545,000
|  |  | 3,607,000 |  | 3,545,000
CURRENT ASSETS
Debtors | 5 | 20,804 |  | 9,213 |
Cash at bank and in hand |  | 17,209 |  | 15,790 |
|  | 38,013 |  | 25,003 |
Creditors: Amounts Falling Due Within One Year | 6 | (1,482,404 ) |  | (1,500,742 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (1,444,391 ) |  | (1,475,739 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 2,162,609 |  | 2,069,261
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (247,542 ) |  | (232,042 )
NET ASSETS |  |  | 1,915,067 |  | 1,837,219
CAPITAL AND RESERVES
Called up share capital | 7 |  | 4 |  | 4
Fair value reserve | 8 |  | 1,035,731 |  | 989,231
Profit and Loss Account |  |  | 879,332 |  | 847,984
SHAREHOLDERS' FUNDS |  |  | 1,915,067 |  | 1,837,219

Page 1
Page 2
Manor Road Lettings 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 A Birnie Director | Mr L Ede Director
04/11/2025

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Manor Road Lettings Limited
Notes to the Financial Statements
For The Year Ended 31 March 2025
Notes to the Financial Statements
1. General Information
Manor Road Lettings Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08302594 . The registered office is The Grove Clifton Hill, Clifton, Bristol, BS8 1BN.
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
Letting of rental property
Turnover from rental property comprises of income earned from letting property. Rents and service charges from lettings are recognised net of losses from voids. Income is recognised from the date the property is first let.
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.
2.4. Financial Instruments
The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in non-puttable ordinary shares.
Debt instruments (other than those wholly repayable or receivable within one year), including loans and other accounts receivable and payable, are initially measured at present value of the future cash flows and subsequently at amortised cost using the effective interest method. Debt instruments that are payable or receivable within one year, typically trade debtors and creditors, are measured, initially and subsequently, at the undiscounted amount of the cash or other consideration expected to be paid or received. However, if the arrangements of a short-term instrument constitute a financing transaction, like the payment of a trade debt deferred beyond normal business terms or financed at a rate of interest that is not a market rate or in the case of an out-right short-term loan not at market rate, the financial asset or liability is measured, initially, at the present value of the future cash flow discounted at a market rate of interest for a similar debt instrument and subsequently at amortised cost.
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 year 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 asset reflects 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 or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
Page 3
Page 4
Manor Road Lettings Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
2.6. Debtors
Short term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
2.7. Creditors
Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
3. Average Number of Employees
The average number of employees, including directors, during the year was 4 (2024: 4)
4 4
4. Tangible Assets

| Investment Properties
--- | ---
| £
Cost or Valuation
As at 1 April 2024 | 3,545,000
Additions | 62,000
As at 31 March 2025 | 3,607,000
Net Book Value
As at 31 March 2025 | 3,607,000
As at 1 April 2024 | 3,545,000

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 20,672 |  | 9,087
Other debtors | 132 |  | 126
| 20,804 |  | 9,213

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 1,140 |  | 1,141
Corporation tax | 7,353 |  | 8,253
Accruals and deferred income | 1,929 |  | 1,991
Directors' loan accounts | 1,471,982 |  | 1,489,357
| 1,482,404 |  | 1,500,742

7. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 4 |  | 4

Page 4
Page 5
Manor Road Lettings Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
8. Reserves

| Fair Value Reserve
--- | ---
| £
As at 1 April 2024 | 989,231
Movements in fair value reserve | 46,500
As at 31 March 2025 | 1,035,731

Page 5