Acorah Software Products - Accounts Production 16.8.310 false true 31 August 2024 1 September 2023 false 1 September 2024 31 January 2026 31 January 2026 09190471 S Shokar R Shokar Rhoimboid Group Limited true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09190471 2024-08-31 09190471 2026-01-31 09190471 2024-09-01 2026-01-31 09190471 frs-core:CurrentFinancialInstruments 2026-01-31 09190471 frs-core:Non-currentFinancialInstruments 2026-01-31 09190471 frs-core:FurnitureFittings 2026-01-31 09190471 frs-core:FurnitureFittings 2024-09-01 2026-01-31 09190471 frs-core:FurnitureFittings 2024-08-31 09190471 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2026-01-31 09190471 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-09-01 2026-01-31 09190471 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-08-31 09190471 frs-core:ShareCapital 2026-01-31 09190471 frs-core:RetainedEarningsAccumulatedLosses 2026-01-31 09190471 frs-bus:PrivateLimitedCompanyLtd 2024-09-01 2026-01-31 09190471 frs-bus:FilletedAccounts 2024-09-01 2026-01-31 09190471 frs-bus:SmallEntities 2024-09-01 2026-01-31 09190471 frs-bus:AuditExempt-NoAccountantsReport 2024-09-01 2026-01-31 09190471 frs-bus:SmallCompaniesRegimeForAccounts 2024-09-01 2026-01-31 09190471 1 2024-09-01 2026-01-31 09190471 frs-bus:Director1 2024-09-01 2026-01-31 09190471 frs-bus:Director2 2024-09-01 2026-01-31 09190471 frs-countries:EnglandWales 2024-09-01 2026-01-31 09190471 2023-08-31 09190471 2024-08-31 09190471 2023-09-01 2024-08-31 09190471 frs-core:CurrentFinancialInstruments 2024-08-31 09190471 frs-core:Non-currentFinancialInstruments 2024-08-31 09190471 frs-core:ShareCapital 2024-08-31 09190471 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31
Registered number: 09190471
Mandher Properties Limited
Unaudited Financial Statements
For the Period 1 September 2024 to 31 January 2026
The Boss Partnership
Mandher Properties Limited
Contents
Contents

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

Page 1
Mandher Properties Limited
Balance Sheet
As At 31 January 2026
Balance Sheet
Registered number: 09190471

| 31 January 2026 | 31 August 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 560,317 |  | 560,235
|  |  | 560,317 |  | 560,235
CURRENT ASSETS
Debtors | 5 | 2,040 |  | 1,187 |
Cash at bank and in hand |  | 21,227 |  | 2,484 |
|  | 23,267 |  | 3,671 |
Creditors: Amounts Falling Due Within One Year | 6 | (287,815 ) |  | (306,140 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (264,548 ) |  | (302,469 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 295,769 |  | 257,766
Creditors: Amounts Falling Due After More Than One Year | 7 |  | - |  | (34,889 )
NET ASSETS |  |  | 295,769 |  | 222,877
CAPITAL AND RESERVES
Called up share capital | 8 |  | 30 |  | 30
Profit and Loss Account |  |  | 295,739 |  | 222,847
SHAREHOLDERS' FUNDS |  |  | 295,769 |  | 222,877

Page 1
Page 2
Mandher Properties Limited
Balance Sheet (continued)
As At 31 January 2026
For the period ending 31 January 2026 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

S Shokar Director
4th March 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Mandher Properties Limited
Notes to the Financial Statements
For the Period 1 September 2024 to 31 January 2026
Notes to the Financial Statements
1. General Information
Mandher Properties Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09190471 . The registered office is Units 3 - 4 Tuppenhurst Lane, Handsacre, Rugeley, Staffordshire, WS15 4EH.
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.
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 | 0%
Fixtures & Fittings | 20% RB

2.4. 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.
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.
...CONTINUED
Page 3
Page 4
Mandher Properties Limited
Notes to the Financial Statements (continued)
For the Period 1 September 2024 to 31 January 2026
2.4. Taxation - continued
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 assets reflect 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 and deferred tax are recognised in profit or loss for the period, 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.
3. Average Number of Employees
Average number of employees, including directors, during the period was: NIL (2024: NIL)
- -
4. Tangible Assets

| Land & Property
--- | ---
| Freehold | Fixtures & Fittings | Total
| £ | £ | £
Cost
As at 1 September 2024 | 559,595 | 800 | 560,395
Additions | - | 279 | 279
As at 31 January 2026 | 559,595 | 1,079 | 560,674
Depreciation
As at 1 September 2024 | - | 160 | 160
Provided during the period | - | 197 | 197
As at 31 January 2026 | - | 357 | 357
Net Book Value
As at 31 January 2026 | 559,595 | 722 | 560,317
As at 1 September 2024 | 559,595 | 640 | 560,235

5. Debtors

| 31 January 2026 |  | 31 August 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 2,040 |  | 1,187

Page 4
Page 5
Mandher Properties Limited
Notes to the Financial Statements (continued)
For the Period 1 September 2024 to 31 January 2026
6. Creditors: Amounts Falling Due Within One Year

| 31 January 2026 |  | 31 August 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 1 |  | (176 )
Other creditors | 263,680 |  | 301,379
Taxation and social security | 24,134 |  | 4,937
| 287,815 |  | 306,140

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

| 31 January 2026 |  | 31 August 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | - |  | 34,889

8. Share Capital

| 31 January 2026 |  | 31 August 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 30 |  | 30

9. Ultimate Controlling Party
The company's ultimate controlling party is Rhoimboid Group Limited by virtue of his ownership of 100% of the issued share capital in the company.
Page 5