Acorah Software Products - Accounts Production 16.6.950 false true 31 July 2024 1 August 2023 false 1 August 2024 31 July 2025 31 July 2025 4835181 Mr Howard Lux Mrs Margaret Lux Mrs Margaret Lux MB Lux false iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 4835181 2024-07-31 4835181 2025-07-31 4835181 2024-08-01 2025-07-31 4835181 frs-core:CurrentFinancialInstruments 2025-07-31 4835181 frs-core:Non-currentFinancialInstruments 2025-07-31 4835181 frs-core:FurnitureFittings 2025-07-31 4835181 frs-core:FurnitureFittings 2024-08-01 2025-07-31 4835181 frs-core:FurnitureFittings 2024-07-31 4835181 frs-core:ShareCapital 2025-07-31 4835181 frs-core:RetainedEarningsAccumulatedLosses 2025-07-31 4835181 frs-bus:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31 4835181 frs-bus:FilletedAccounts 2024-08-01 2025-07-31 4835181 frs-bus:SmallEntities 2024-08-01 2025-07-31 4835181 frs-bus:AuditExempt-NoAccountantsReport 2024-08-01 2025-07-31 4835181 frs-bus:SmallCompaniesRegimeForAccounts 2024-08-01 2025-07-31 4835181 1 2024-08-01 2025-07-31 4835181 frs-bus:Director1 2024-08-01 2025-07-31 4835181 frs-bus:Director2 2024-08-01 2025-07-31 4835181 frs-bus:CompanySecretary1 2024-08-01 2025-07-31 4835181 frs-countries:EnglandWales 2024-08-01 2025-07-31 4835181 2023-07-31 4835181 2024-07-31 4835181 2023-08-01 2024-07-31 4835181 frs-core:CurrentFinancialInstruments 2024-07-31 4835181 frs-core:Non-currentFinancialInstruments 2024-07-31 4835181 frs-core:ShareCapital 2024-07-31 4835181 frs-core:RetainedEarningsAccumulatedLosses 2024-07-31
Registered number: 4835181
CMP PROPERTIES (UK) LIMITED
Unaudited Financial Statements
For The Year Ended 31 July 2025
Julie Lucas Chartered Accountant
BA ACA
Woodhouse Farm
Anson Road
Poynton
Cheshire
SK12 1TD
CMP PROPERTIES (UK) LIMITED
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—4

Page 1
CMP PROPERTIES (UK) LIMITED
Balance Sheet
As At 31 July 2025
Balance Sheet
Registered number: 4835181

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Investment Properties | 5 |  | 976,678 |  | 976,678
|  |  | 976,678 |  | 976,678
CURRENT ASSETS
Debtors | 6 | 14,781 |  | 3,926 |
Cash at bank and in hand |  | 12,680 |  | 22,233 |
|  | 27,461 |  | 26,159 |
Creditors: Amounts Falling Due Within One Year | 7 | (5,130 ) |  | (8,635 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 22,331 |  | 17,524
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 999,009 |  | 994,202
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (772,115 ) |  | (769,945 )
NET ASSETS |  |  | 226,894 |  | 224,257
CAPITAL AND RESERVES
Called up share capital | 9 |  | 100 |  | 100
Profit and Loss Account |  |  | 226,794 |  | 224,157
SHAREHOLDERS' FUNDS |  |  | 226,894 |  | 224,257

Page 1
Page 2
CMP PROPERTIES (UK) LIMITED
Balance Sheet (continued)
As At 31 July 2025
For the year ending 31 July 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 Margaret Lux Director
02/12/2025

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
CMP PROPERTIES (UK) LIMITED
Notes to the Financial Statements
For The Year Ended 31 July 2025
Notes to the Financial Statements
1. General Information
CMP PROPERTIES (UK) LIMITED Registered number 4835181 is a limited by shares company incorporated in England & Wales. The Registered Office is Dodle Farm Oldham Road, Denshaw, Oldham, OL3 5RP.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities (effective January 2015).
2.2. Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. 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:

Fixtures & Fittings | 20% on cost

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
The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in periods in which the timing differences reverse, based on tax rates and the law enacted or substantively enacted at the balance sheet date.
2.6. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2024: NIL)
- -
4. Tangible Assets

| Fixtures & Fittings
--- | ---
| £
Cost
As at 1 August 2024 | 3,821
As at 31 July 2025 | 3,821
Depreciation
As at 1 August 2024 | 3,821
As at 31 July 2025 | 3,821
Net Book Value
As at 31 July 2025 | -
As at 1 August 2024 | -

Page 3
Page 4
CMP PROPERTIES (UK) LIMITED
Notes to the Financial Statements (continued)
For The Year Ended 31 July 2025
5. Investment Property

| 2025
--- | ---
| £
Fair Value
As at 1 August 2024 and 31 July 2025 | 976,678

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 14,343 |  | 3,488
Other debtors | 438 |  | 438
| 14,781 |  | 3,926

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 426 |  | 114
Bank loans and overdrafts | 2,167 |  | 4,765
Corporation tax | 618 |  | 1,837
Other creditors | 1,319 |  | 1,319
Accruals and deferred income | 600 |  | 600
| 5,130 |  | 8,635

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Property Mortgages | 749,816 |  | 749,816
Directors loan account | 22,299 |  | 20,129
| 772,115 |  | 769,945

9. Share Capital

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

10. Controlling Party
The company's controlling party is MB Lux by virtue of her ownership of 56% of the issued share capital in the company.
Page 4