Acorah Software Products - Accounts Production 16.8.310 false true true 30 November 2024 1 December 2023 false 1 December 2024 30 November 2025 30 November 2025 04320630 Mr M Keller Mrs T Keller Mrs T Keller iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04320630 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2025-11-30 04320630 2024-11-30 04320630 2025-11-30 04320630 2024-12-01 2025-11-30 04320630 frs-core:CurrentFinancialInstruments 2025-11-30 04320630 frs-core:Non-currentFinancialInstruments 2025-11-30 04320630 frs-core:ShareCapital 2025-11-30 04320630 frs-core:RetainedEarningsAccumulatedLosses 2025-11-30 04320630 frs-bus:PrivateLimitedCompanyLtd 2024-12-01 2025-11-30 04320630 frs-bus:FilletedAccounts 2024-12-01 2025-11-30 04320630 frs-bus:SmallEntities 2024-12-01 2025-11-30 04320630 frs-bus:AuditExempt-NoAccountantsReport 2024-12-01 2025-11-30 04320630 frs-bus:SmallCompaniesRegimeForAccounts 2024-12-01 2025-11-30 04320630 frs-bus:Director1 2024-12-01 2025-11-30 04320630 frs-bus:Director2 2024-12-01 2025-11-30 04320630 frs-bus:CompanySecretary1 2024-12-01 2025-11-30 04320630 frs-countries:EnglandWales 2024-12-01 2025-11-30 04320630 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2024-11-30 04320630 2023-11-30 04320630 2024-11-30 04320630 2023-12-01 2024-11-30 04320630 frs-core:CurrentFinancialInstruments 2024-11-30 04320630 frs-core:Non-currentFinancialInstruments 2024-11-30 04320630 frs-core:ShareCapital 2024-11-30 04320630 frs-core:RetainedEarningsAccumulatedLosses 2024-11-30
Registered number: 04320630
M & N Properties (Uk) Ltd
Unaudited Financial Statements
For The Year Ended 30 November 2025
Beresfords
Chartered Certified Accountants
1-2 Rhodium Point
Spindle Close
Hawkinge, Folkestone
Kent
CT18 7TQ
M & N Properties (Uk) Ltd
Contents
Contents

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

Page 1
M & N Properties (Uk) Ltd
Balance Sheet
As At 30 November 2025
Balance Sheet
Registered number: 04320630

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
CURRENT ASSETS
Stocks | 4 | 3,537,434 |  | 3,537,434 |
Debtors | 5 | 5,990 |  | 5,953 |
Cash at bank and in hand |  | 43,710 |  | 27,866 |
|  | 3,587,134 |  | 3,571,253 |
Creditors: Amounts Falling Due Within One Year | 6 | (1,780,961 ) |  | (1,721,749 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 1,806,173 |  | 1,849,504
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 1,806,173 |  | 1,849,504
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (1,410,091 ) |  | (1,410,000 )
NET ASSETS |  |  | 396,082 |  | 439,504
CAPITAL AND RESERVES
Called up share capital | 9 |  | 100 |  | 100
Profit and Loss Account |  |  | 395,982 |  | 439,404
SHAREHOLDERS' FUNDS |  |  | 396,082 |  | 439,504

For the year ending 30 November 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 M Keller Director
06/02/2026

The notes on pages 2 to 4 form part of these financial statements.
Page 1
Page 2
M & N Properties (Uk) Ltd
Notes to the Financial Statements
For The Year Ended 30 November 2025
Notes to the Financial Statements
1. General Information
M & N Properties (Uk) Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 04320630 . The registered office is 1-2 Rhodium Point Hawkinge Business Park, Spindle Close, Hawkinge, Folkestone, Kent, CT18 7TQ.
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. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
2.3. Significant judgements and estimations
No judgements have been made in the process of applying the accounting policies that have had a significant effect on the amounts recognised in the financial statements.
No key assumptions concerning the future and other key sources of estimation uncertainty at the reporting date which have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year have been made.
2.4. 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 rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
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.
2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.6. Cash and Cash Equivalents
Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks, other short-term highly liquid investments that mature in no more than three months from the date of acquisition and are readily convertible to a known amount of cash with insignificant risk of change in value, and bank overdrafts.
2.7. Interest Receivable
Interest income is recognised in the profit and loss account using the effective interest method.
2.8. Interest Payable
Finance costs are charged to the profit and loss account over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.
Page 2
Page 3
M & N Properties (Uk) Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 November 2025
2.9. 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.
Current is 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.
2.10. Debtors and creditors receivable / payable within one year
Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in administrative expenses.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
4. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | 3,537,434 |  | 3,537,434

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 5,990 |  | 5,953

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Other creditors | 1,765,868 |  | 1,721,212
Taxation and social security | 15,093 |  | 537
| 1,780,961 |  | 1,721,749

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 1,410,091 |  | 1,410,000

8. Loans
An analysis of the maturity of loans is given below:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Amounts falling due between one and five years:
Bank loans | 1,410,091 |  | 1,410,000

Page 3
Page 4
M & N Properties (Uk) Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 November 2025
9. Share Capital

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

10. Related Party Disclosures

| 2025 |  | 2024
| £ |  | £
Loan from related parties |  |  |
At start of period | 1,273,612 |  | 929,009
Advanced | 428,408 |  | 344,603
| 1,702,020 |  | 1,273,612

There are no terms of repayment or interest charged on the loans owed to key management.
Page 4