Acorah Software Products - Accounts Production 16.8.310 false true false 24 February 2025 28 February 2026 28 February 2026 SC838798 Mrs Deborah Marku Mr Olgert Marku iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC838798 2025-02-23 SC838798 2026-02-28 SC838798 2025-02-24 2026-02-28 SC838798 frs-core:CurrentFinancialInstruments 2026-02-28 SC838798 frs-core:ShareCapital 2026-02-28 SC838798 frs-core:RetainedEarningsAccumulatedLosses 2026-02-28 SC838798 frs-bus:PrivateLimitedCompanyLtd 2025-02-24 2026-02-28 SC838798 frs-bus:FilletedAccounts 2025-02-24 2026-02-28 SC838798 frs-bus:SmallEntities 2025-02-24 2026-02-28 SC838798 frs-bus:AuditExemptWithAccountantsReport 2025-02-24 2026-02-28 SC838798 frs-bus:SmallCompaniesRegimeForAccounts 2025-02-24 2026-02-28 SC838798 frs-bus:Director1 2025-02-24 2026-02-28 SC838798 frs-bus:Director1 2025-02-23 SC838798 frs-bus:Director1 2026-02-28 SC838798 frs-bus:Director2 2025-02-24 2026-02-28 SC838798 frs-bus:Director2 2025-02-23 SC838798 frs-bus:Director2 2026-02-28 SC838798 frs-countries:Scotland 2025-02-24 2026-02-28
Registered number: SC838798
Marku Property Letting Ltd
Financial Statements
For The Year Ended 28 February 2026
Gillespie's Fife
Marku Property Letting Ltd
Contents
Contents

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

Page 1
Marku Property Letting Ltd
Accountants' Report
For The Year Ended 28 February 2026
Accountants' Report
Chartered Accountants' report to the directors on the preparation of the unaudited statutory accounts of Marku Property Letting Ltd for the year ended 28 February 2026
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Marku Property Letting Ltd for the year ended 28 February 2026 which comprise the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given to us.
This report is made solely to the directors of Marku Property Letting Ltd , as a body, in accordance with the terms of our engagement letter dated 25 February 2025. Our work has been undertaken solely to prepare for your approval the accounts of Marku Property Letting Ltd and state those matters that we have agreed to state to the directors of Marku Property Letting Ltd , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Marku Property Letting Ltd and its directors, as a body, for our work or for this report.
It is your duty to ensure that Marku Property Letting Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Marku Property Letting Ltd . You consider that Marku Property Letting Ltd is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit of the accounts of Marku Property Letting Ltd . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

2nd April 2026

Gillespie's Fife
Accountants
Fric Ajax Way
Methil
Leven
KY8 3RS
Page 1
Page 2
Marku Property Letting Ltd
Balance Sheet
As At 28 February 2026
Balance Sheet
Registered number: SC838798

| 2026
--- | ---
| Notes | £ | £
FIXED ASSETS
Investment Properties | 4 |  | 600,973
|  |  | 600,973
CURRENT ASSETS
Cash at bank and in hand |  | 1,912 |
|  | 1,912 |
Creditors: Amounts Falling Due Within One Year | 5 | (620,930 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (619,018 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (18,045 )
NET LIABILITIES |  |  | (18,045 )
CAPITAL AND RESERVES
Called up share capital | 6 |  | 100
Profit and Loss Account |  |  | (18,145 )
SHAREHOLDERS' FUNDS |  |  | (18,045)

For the year ending 28 February 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

Mrs Deborah Marku Director
2nd April 2026

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Marku Property Letting Ltd
Notes to the Financial Statements
For The Year Ended 28 February 2026
Notes to the Financial Statements
1. General Information
Marku Property Letting Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC838798 . The registered office is 8 Dean Park Way, Chapel, Kirkcaldy, Fife, KY2 6XZ.
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. 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
2
4. Investment Property

| 2026
--- | ---
| £
Fair Value
As at 24 February 2025 | -
Additions | 600,973
As at 28 February 2026 | 600,973

5. Creditors: Amounts Falling Due Within One Year

| 2026
--- | ---
| £
Trade creditors | 79
Other creditors | 620,851
| 620,930

6. Share Capital

| 2026
--- | ---
| £
Allotted, Called up and fully paid | 100

Page 3
Page 4
Marku Property Letting Ltd
Notes to the Financial Statements (continued)
For The Year Ended 28 February 2026
7. Directors Advances, Credits and Guarantees
Included within Creditors are the following loans to directors:

| As at 24 February 2025 | Amounts advanced | Amounts repaid | Amounts written off | As at 28 February 2026
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mrs Deborah Marku | - | 118 | 142,127 | - | 145,009
Mr Olgert Marku | - | 118 | 145,127 | - | 145,009

The above loan is unsecured, interest free and repayable on demand.
Page 4