Acorah Software Products - Accounts Production 16.7.461 false true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 12169020 Mrs Premila Gorasia Mr Mansukhlal Gorasia iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12169020 2024-03-31 12169020 2025-03-31 12169020 2024-04-01 2025-03-31 12169020 frs-core:CurrentFinancialInstruments 2025-03-31 12169020 frs-core:Non-currentFinancialInstruments 2025-03-31 12169020 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-03-31 12169020 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-04-01 2025-03-31 12169020 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-03-31 12169020 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 12169020 frs-core:ShareCapital 2025-03-31 12169020 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 12169020 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 12169020 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 12169020 frs-bus:SmallEntities 2024-04-01 2025-03-31 12169020 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 12169020 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 12169020 frs-bus:Director1 2024-04-01 2025-03-31 12169020 frs-bus:Director2 2024-04-01 2025-03-31 12169020 frs-countries:EnglandWales 2024-04-01 2025-03-31 12169020 2023-03-31 12169020 2024-03-31 12169020 2023-04-01 2024-03-31 12169020 frs-core:CurrentFinancialInstruments 2024-03-31 12169020 frs-core:Non-currentFinancialInstruments 2024-03-31 12169020 frs-core:ShareCapital 2024-03-31 12169020 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: 12169020
M & N BUILDERS PROPERTIES 3 LTD
Unaudited Financial Statements
For The Year Ended 31 March 2025
Frasers Young Ltd
Chartered Certified Accountants
Alpha House
296 Kenton Road
Harrow
HA3 8DD
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 12169020
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 5,628,103 5,623,250
Investment Properties 5 45,000 45,000
5,673,103 5,668,250
CURRENT ASSETS
Debtors 6 52,214 34,476
Cash at bank and in hand 251,322 256,155
303,536 290,631
Creditors: Amounts Falling Due Within One Year 7 (405,162 ) (408,461 )
NET CURRENT ASSETS (LIABILITIES) (101,626 ) (117,830 )
TOTAL ASSETS LESS CURRENT LIABILITIES 5,571,477 5,550,420
Creditors: Amounts Falling Due After More Than One Year 8 (5,583,979 ) (5,596,679 )
NET LIABILITIES (12,502 ) (46,259 )
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account (12,602 ) (46,359 )
SHAREHOLDERS' FUNDS (12,502) (46,259)
Page 1
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 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 Mansukhlal Gorasia
Director
30/12/2025
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
M & N BUILDERS PROPERTIES 3 LTD is a private company, limited by shares, incorporated in England & Wales, registered number 12169020 . The registered office is Alpha House, 296 Kenton Road, Harrow, HA3 8DD.
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 revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
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:
Freehold NIL
Leasehold & propety improvement NIL
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
4. Tangible Assets
Land & Property
Leasehold & propety improvement
£
Cost
As at 1 April 2024 5,623,250
Additions 4,853
As at 31 March 2025 5,628,103
Net Book Value
As at 31 March 2025 5,628,103
As at 1 April 2024 5,623,250
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Page 4
5. Investment Property
2025
£
Fair Value
As at 1 April 2024 and 31 March 2025 45,000
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 27,020 831
Other debtors 25,194 33,645
52,214 34,476
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 252,814 262,442
Other creditors 152,348 146,019
405,162 408,461
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 4,000,000 4,000,000
Amounts owed to participating interests 1,583,979 1,596,679
5,583,979 5,596,679
9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
Page 4