Acorah Software Products - Accounts Production 16.8.310 false true 31 August 2024 1 September 2023 false 1 September 2024 31 August 2025 31 August 2025 13564277 Iuliia Kozhevnikova Ivan Kozhevnikov iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13564277 2024-08-31 13564277 2025-08-31 13564277 2024-09-01 2025-08-31 13564277 frs-core:CurrentFinancialInstruments 2025-08-31 13564277 frs-core:Non-currentFinancialInstruments 2025-08-31 13564277 frs-core:ComputerEquipment 2025-08-31 13564277 frs-core:ComputerEquipment 2024-09-01 2025-08-31 13564277 frs-core:ComputerEquipment 2024-08-31 13564277 frs-core:ShareCapital 2025-08-31 13564277 frs-core:RetainedEarningsAccumulatedLosses 2025-08-31 13564277 frs-bus:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 13564277 frs-bus:FilletedAccounts 2024-09-01 2025-08-31 13564277 frs-bus:SmallEntities 2024-09-01 2025-08-31 13564277 frs-bus:AuditExempt-NoAccountantsReport 2024-09-01 2025-08-31 13564277 frs-bus:SmallCompaniesRegimeForAccounts 2024-09-01 2025-08-31 13564277 frs-bus:Director1 2024-09-01 2025-08-31 13564277 frs-bus:Director2 2024-09-01 2025-08-31 13564277 frs-countries:EnglandWales 2024-09-01 2025-08-31 13564277 2023-08-31 13564277 2024-08-31 13564277 2023-09-01 2024-08-31 13564277 frs-core:CurrentFinancialInstruments 2024-08-31 13564277 frs-core:Non-currentFinancialInstruments 2024-08-31 13564277 frs-core:ShareCapital 2024-08-31 13564277 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31
Registered number: 13564277
I&I Ko Property Investment Limited
Unaudited Financial Statements
For The Year Ended 31 August 2025
I&I Ko Property Investment Limited
Contents
Contents

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

Page 1
I&I Ko Property Investment Limited
Balance Sheet
As At 31 August 2025
Balance Sheet
Registered number: 13564277

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 1,161 |  | 1,501
Investment Properties | 5 |  | 149,215 |  | 149,215
|  |  | 150,376 |  | 150,716
CURRENT ASSETS
Debtors | 6 | 28,400 |  | 35,000 |
Cash at bank and in hand |  | 3,246 |  | 9,249 |
|  | 31,646 |  | 44,249 |
Creditors: Amounts Falling Due Within One Year | 7 | (1 ) |  | (1 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 31,645 |  | 44,248
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 182,021 |  | 194,964
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (206,426 ) |  | (222,917 )
NET LIABILITIES |  |  | (24,405 ) |  | (27,953 )
CAPITAL AND RESERVES
Called up share capital | 9 |  | 2 |  | 2
Profit and Loss Account |  |  | (24,407 ) |  | (27,955 )
SHAREHOLDERS' FUNDS |  |  | (24,405) |  | (27,953)

Page 1
Page 2
I&I Ko Property Investment Limited
Balance Sheet (continued)
As At 31 August 2025
For the year ending 31 August 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

Ivan Kozhevnikov Director
20/01/2026

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
I&I Ko Property Investment Limited
Notes to the Financial Statements
For The Year Ended 31 August 2025
Notes to the Financial Statements
1. General Information
I&I Ko Property Investment Limited is a private company, limited by shares, incorporated in England & Wales, registered number 13564277 . The registered office is Flat 1009 Defoe House, 123 City Island Way, London, E14 0TW.
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:

Computer Equipment | 20%

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

| Computer Equipment
--- | ---
| £
Cost
As at 1 September 2024 | 1,699
As at 31 August 2025 | 1,699
Depreciation
As at 1 September 2024 | 198
Provided during the period | 340
As at 31 August 2025 | 538
Net Book Value
As at 31 August 2025 | 1,161
As at 1 September 2024 | 1,501

Page 3
Page 4
I&I Ko Property Investment Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2025
5. Investment Property

| 2025
--- | ---
| £
Fair Value
As at 1 September 2024 and 31 August 2025 | 149,215

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due after more than one year
Other debtors | 28,400 |  | 35,000

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 1 |  | 1

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 80,867 |  | 80,867
Directors loan account | 125,559 |  | 142,050
| 206,426 |  | 222,917

9. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 2 |  | 2

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