Acorah Software Products - Accounts Production 19.1.200 false true 31 July 2024 1 August 2023 false 1 August 2024 31 July 2025 31 July 2025 09703639 Mrs Lyndasy Gunn Mr Richard Gunn iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09703639 2024-07-31 09703639 2025-07-31 09703639 2024-08-01 2025-07-31 09703639 frs-core:CurrentFinancialInstruments 2025-07-31 09703639 frs-core:Non-currentFinancialInstruments 2025-07-31 09703639 frs-core:FurnitureFittings 2025-07-31 09703639 frs-core:FurnitureFittings 2024-08-01 2025-07-31 09703639 frs-core:FurnitureFittings 2024-07-31 09703639 frs-core:MotorVehicles 2025-07-31 09703639 frs-core:MotorVehicles 2024-08-01 2025-07-31 09703639 frs-core:MotorVehicles 2024-07-31 09703639 frs-core:PlantMachinery 2025-07-31 09703639 frs-core:PlantMachinery 2024-08-01 2025-07-31 09703639 frs-core:PlantMachinery 2024-07-31 09703639 frs-core:RevaluationReserve 2024-07-31 09703639 frs-core:RevaluationReserve 2025-07-31 09703639 frs-core:ShareCapital 2025-07-31 09703639 frs-core:RetainedEarningsAccumulatedLosses 2025-07-31 09703639 frs-bus:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31 09703639 frs-bus:FilletedAccounts 2024-08-01 2025-07-31 09703639 frs-bus:SmallEntities 2024-08-01 2025-07-31 09703639 frs-bus:AuditExempt-NoAccountantsReport 2024-08-01 2025-07-31 09703639 frs-bus:SmallCompaniesRegimeForAccounts 2024-08-01 2025-07-31 09703639 frs-bus:Director1 2024-08-01 2025-07-31 09703639 frs-bus:Director2 2024-08-01 2025-07-31 09703639 frs-countries:EnglandWales 2024-08-01 2025-07-31 09703639 2023-07-31 09703639 2024-07-31 09703639 2023-08-01 2024-07-31 09703639 frs-core:CurrentFinancialInstruments 2024-07-31 09703639 frs-core:Non-currentFinancialInstruments 2024-07-31 09703639 frs-core:RevaluationReserve 2024-07-31 09703639 frs-core:ShareCapital 2024-07-31 09703639 frs-core:RetainedEarningsAccumulatedLosses 2024-07-31
Registered number: 09703639
LMA Properties (Groby) Limited
Unaudited Financial Statements
For The Year Ended 31 July 2025
SGL Accountancy Limited
ICAEW
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 09703639
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 7,503 11,303
Investment Properties 5 1,632,000 1,637,500
1,639,503 1,648,803
CURRENT ASSETS
Debtors 6 5,785 1,950
Cash at bank and in hand 64,832 13,527
70,617 15,477
Creditors: Amounts Falling Due Within One Year 7 (465,573 ) (465,614 )
NET CURRENT ASSETS (LIABILITIES) (394,956 ) (450,137 )
TOTAL ASSETS LESS CURRENT LIABILITIES 1,244,547 1,198,666
Creditors: Amounts Falling Due After More Than One Year 8 (563,774 ) (522,150 )
NET ASSETS 680,773 676,516
CAPITAL AND RESERVES
Called up share capital 9 100 100
Revaluation reserve 10 859,000 864,500
Profit and Loss Account (178,327 ) (188,084 )
SHAREHOLDERS' FUNDS 680,773 676,516
Page 1
Page 2
For the year ending 31 July 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
Mrs Lyndasy Gunn
Director
29/04/2026
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
LMA Properties (Groby) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09703639 . The registered office is The Hollow Barn Bagworth Lane, Thornton, Coalville, LE67 1GT.
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:
Plant & Machinery 20% straight line
Motor Vehicles 25% straight line
Fixtures & Fittings 20% straight line
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: NIL (2024: NIL)
- -
4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Total
£ £ £ £
Cost or Valuation
As at 1 August 2024 17,116 5,754 3,234 26,104
As at 31 July 2025 17,116 5,754 3,234 26,104
...CONTINUED
Page 3
Page 4
Depreciation
As at 1 August 2024 6,946 5,753 2,102 14,801
Provided during the period 3,423 - 377 3,800
As at 31 July 2025 10,369 5,753 2,479 18,601
Net Book Value
As at 31 July 2025 6,747 1 755 7,503
As at 1 August 2024 10,170 1 1,132 11,303
5. Investment Property
2025
£
Fair Value
As at 1 August 2024 1,637,500
Revaluations (5,500)
As at 31 July 2025 1,632,000
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 3,835 -
Other debtors 1,850 1,850
Called up share capital not paid 100 100
5,785 1,950
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Other creditors - 198,686
Accruals and deferred income 1,200 1,200
Directors' loan accounts 464,373 265,728
465,573 465,614
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 563,774 522,150
9. Share Capital
2025 2024
£ £
Called Up Share Capital not Paid 100 100
Amount of Allotted, Called Up Share Capital 100 100
Page 4
Page 5
10. Reserves
Revaluation Reserve
£
As at 1 August 2024 864,500
Deficit on revaluation (5,500)
As at 31 July 2025 859,000
Page 5