Acorah Software Products - Accounts Production 19.1.200 false true 30 November 2024 1 December 2023 false 1 December 2024 30 November 2025 30 November 2025 10501310 Mr Ian McIlquham Mr Ian McIlquham iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10501310 2024-11-30 10501310 2025-11-30 10501310 2024-12-01 2025-11-30 10501310 frs-core:CurrentFinancialInstruments 2025-11-30 10501310 frs-core:Non-currentFinancialInstruments 2025-11-30 10501310 frs-core:ShareCapital 2025-11-30 10501310 frs-core:RetainedEarningsAccumulatedLosses 2025-11-30 10501310 frs-bus:PrivateLimitedCompanyLtd 2024-12-01 2025-11-30 10501310 frs-bus:FilletedAccounts 2024-12-01 2025-11-30 10501310 frs-bus:SmallEntities 2024-12-01 2025-11-30 10501310 frs-bus:AuditExemptWithAccountantsReport 2024-12-01 2025-11-30 10501310 frs-bus:SmallCompaniesRegimeForAccounts 2024-12-01 2025-11-30 10501310 frs-bus:Director1 2024-12-01 2025-11-30 10501310 frs-bus:CompanySecretary1 2024-12-01 2025-11-30 10501310 frs-countries:EnglandWales 2024-12-01 2025-11-30 10501310 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2024-11-30 10501310 2023-11-30 10501310 2024-11-30 10501310 2023-12-01 2024-11-30 10501310 frs-core:CurrentFinancialInstruments 2024-11-30 10501310 frs-core:Non-currentFinancialInstruments 2024-11-30 10501310 frs-core:ShareCapital 2024-11-30 10501310 frs-core:RetainedEarningsAccumulatedLosses 2024-11-30
Registered number: 10501310
Imas Investments Limited
Unaudited Financial Statements
For The Year Ended 30 November 2025
FB Accountancy Services Limited
Chartered Certified Accountants
16 Heronsgate Trading Estate Paycocke Road
Basildon
SS14 3EU
Imas Investments Limited
Contents
Contents

| Page
--- | ---
Accountant's Report | 1
Statement of Financial Position | 2—3
Notes to the Financial Statements | 4—6

Page 1
Imas Investments Limited
Accountant's Report
For The Year Ended 30 November 2025
Accountant's Report
Report to the director on the preparation of the unaudited statutory accounts of Imas Investments Limited For The Year Ended 30 November 2025
To assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of Imas Investments Limited which comprise the Income Statement, the Statement of Financial Position and the related notes, from the company’s accounting records and from information and explanations you have given us.
As a practising member of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.
This report is made to the director of Imas Investments Limited , as a body, in accordance with the terms of our engagement letter dated 03 January 2025. Our work has been undertaken solely to prepare for your approval the accounts of Imas Investments Limited and state those matters that we have agreed to state to the director of Imas Investments Limited , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Imas Investments Limited and its director as a body for our work or for this report.
It is your duty to ensure that Imas Investments Limited 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 Imas Investments Limited . You consider that Imas Investments Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of Imas Investments Limited . 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.

FB Accountancy Services Limited
21/04/2026

FB Accountancy Services Limited
Chartered Certified Accountants
16 Heronsgate Trading Estate Paycocke Road
Basildon
SS14 3EU
Page 1
Page 2
Imas Investments Limited
Statement of Financial Position
As At 30 November 2025
Statement of Financial Position
Registered number: 10501310

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Investment Properties | 4 |  | 2,155,000 |  | 2,060,000
|  |  | 2,155,000 |  | 2,060,000
CURRENT ASSETS
Debtors | 5 | 9,990 |  | 10,316 |
Cash at bank and in hand |  | 20,844 |  | - |
|  | 30,834 |  | 10,316 |
Creditors: Amounts Falling Due Within One Year | 6 | (870,613 ) |  | (412,506 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (839,779 ) |  | (402,190 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 1,315,221 |  | 1,657,810
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (177,863 ) |  | (659,551 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (162,314 ) |  | (138,564 )
NET ASSETS |  |  | 975,044 |  | 859,695
CAPITAL AND RESERVES
Called up share capital | 9 |  | 100 |  | 100
Income Statement |  |  | 974,944 |  | 859,595
SHAREHOLDERS' FUNDS |  |  | 975,044 |  | 859,695

Page 2
Page 3
Imas Investments Limited
Statement of Financial Position (continued)
As At 30 November 2025
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 member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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 Income Statement.
On behalf of the board

Mr Ian McIlquham Director
20/04/2026

The notes on pages 4 to 6 form part of these financial statements.
Page 3
Page 4
Imas Investments Limited
Notes to the Financial Statements
For The Year Ended 30 November 2025
Notes to the Financial Statements
1. General Information
Imas Investments Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10501310 . The registered office is Stock House Josselin Road, Burnt Mills Industrial Estate, Basildon, SS13 1QE.
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 receivable in respect of letting activities.
2.3. Investment Properties
Investment properties are shown at most recent valuation. No depreciation is provided for. Changes in fair value are recognised in the income statement.
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.
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 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
1 1
4. Investment Property

| 2025
--- | ---
| £
Fair Value
As at 1 December 2024 | 2,060,000
Revaluations | 95,000
As at 30 November 2025 | 2,155,000

If investment property had been accounted for under historical cost accounting rules, the amounts would be:
Page 4
Page 5
Imas Investments Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 November 2025

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Cost | 1,505,745 |  | 1,505,745

Investment properties were valued on an open market basis on 30th November 2025 by the director.
5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 9,990 |  | 10,316

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans and overdrafts | 563,581 |  | 105,791
Other creditors | 292,332 |  | 292,282
Taxation and social security | 14,700 |  | 14,433
| 870,613 |  | 412,506

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | - |  | 540,326
Other creditors | 177,863 |  | 119,225
| 177,863 |  | 659,551

The bank loans were repaid in full shortly after the year end.
Of the creditors falling due after more than one year the following amounts are due after more than five years.

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | - |  | 130,527

8. Secured Creditors
Lloyds Bank Plc have legal charges over the freehold property owned by the company.
9. Share Capital

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

Page 5
Page 6
Imas Investments Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 November 2025
10. Related Party Transactions
Included within creditors greater than one year is £177,863 (2024: £119,225) due to IM Automation Systems Limited, a company under common control.
During the year IMAS Investments Limited charged IM Automation Systems Limited rent of £71,250 (2024: £71,250).
Shortly after the year end, the bank loans of £563,581 were repaid by a loan from IMAS Holdings Ltd, a company under common control.
Page 6