Acorah Software Products - Accounts Production 19.2.350 false true true 31 August 2024 1 September 2023 false 1 September 2024 31 August 2025 31 August 2025 12809632 Mr Neil Lomax Mr Stewart Mclean iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12809632 2024-08-31 12809632 2025-08-31 12809632 2024-09-01 2025-08-31 12809632 frs-core:CurrentFinancialInstruments 2025-08-31 12809632 frs-core:Non-currentFinancialInstruments 2025-08-31 12809632 frs-core:FurnitureFittings 2025-08-31 12809632 frs-core:FurnitureFittings 2024-09-01 2025-08-31 12809632 frs-core:FurnitureFittings 2024-08-31 12809632 frs-core:InvestmentPropertyIncludedWithinPPE 2025-08-31 12809632 frs-core:InvestmentPropertyIncludedWithinPPE 2024-09-01 2025-08-31 12809632 frs-core:InvestmentPropertyIncludedWithinPPE 2024-08-31 12809632 frs-core:PlantMachinery 2025-08-31 12809632 frs-core:PlantMachinery 2024-09-01 2025-08-31 12809632 frs-core:PlantMachinery 2024-08-31 12809632 frs-core:ShareCapital 2025-08-31 12809632 frs-core:RetainedEarningsAccumulatedLosses 2025-08-31 12809632 frs-bus:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 12809632 frs-bus:FilletedAccounts 2024-09-01 2025-08-31 12809632 frs-bus:SmallEntities 2024-09-01 2025-08-31 12809632 frs-bus:AuditExempt-NoAccountantsReport 2024-09-01 2025-08-31 12809632 frs-bus:SmallCompaniesRegimeForAccounts 2024-09-01 2025-08-31 12809632 frs-bus:Director1 2024-09-01 2025-08-31 12809632 frs-bus:Director2 2024-09-01 2025-08-31 12809632 frs-countries:EnglandWales 2024-09-01 2025-08-31 12809632 2023-08-31 12809632 2024-08-31 12809632 2023-09-01 2024-08-31 12809632 frs-core:CurrentFinancialInstruments 2024-08-31 12809632 frs-core:Non-currentFinancialInstruments 2024-08-31 12809632 frs-core:ShareCapital 2024-08-31 12809632 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31
Registered number: 12809632
Lomac Property Limited
Unaudited Financial Statements
For The Year Ended 31 August 2025
Lomac Property Limited
Contents
Contents

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

Page 1
Lomac Property Limited
Balance Sheet
As At 31 August 2025
Balance Sheet
Registered number: 12809632

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 2,193,931 |  | 2,122,225
|  |  | 2,193,931 |  | 2,122,225
CURRENT ASSETS
Debtors | 5 | 731 |  | 2,890 |
Cash at bank and in hand |  | 37,309 |  | 16,512 |
|  | 38,040 |  | 19,402 |
Creditors: Amounts Falling Due Within One Year | 6 | (1,035,142 ) |  | (1,104,511 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (997,102 ) |  | (1,085,109 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 1,196,829 |  | 1,037,116
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (1,153,531 ) |  | (1,153,531 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (18,093 ) |  | (17,837 )
NET ASSETS/(LIABILITIES) |  |  | 25,205 |  | (134,252 )
CAPITAL AND RESERVES
Called up share capital | 9 |  | 100 |  | 100
Profit and Loss Account |  |  | 25,105 |  | (134,352 )
SHAREHOLDERS' FUNDS |  |  | 25,205 |  | (134,252)

Page 1
Page 2
Lomac Property 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

Mr Stewart Mclean Director
15/05/2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Lomac Property Limited
Notes to the Financial Statements
For The Year Ended 31 August 2025
Notes to the Financial Statements
1. General Information
Lomac Property Limited is a private company, limited by shares, incorporated in England & Wales, registered number 12809632 . The registered office is 1 Derwent Business Centre, Clarke Street, Derby, DE1 2BU.
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. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
The financial statements have been prepared on a going concern basis. The company's ongoing activities are dependent upon the continued support of the director who has undertaken to provide such support for the foreseeable future.
If the going concern basis were not appropriate, adjustments would have to be made to reduce the value of assets to their recoverable amount, to provide for any further liabilities that may arise and to reclassify fixed assets as current assets and long term liabilities as current liabilities.
2.3. Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax or other similar sales taxes.
2.4. 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 | 25% Straight Line
Fixtures & Fittings | 25% Straight Line

2.5. 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. The fair value of property is based on director's valuations and has not been based on a valuation by an independent valuer with a professional qualification. No depreciation is provided for.
Changes in fair value are recognised in the profit and loss account.
2.6. Deferred Taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.
2.7. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the period was as follows:

| 2025 |  | 2024
--- | --- | --- | ---
Office and administration | 2 |  | 2
| 2 |  | 2

Page 3
Page 4
Lomac Property Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2025
4. Tangible Assets

| Investment Properties | Plant & Machinery | Fixtures & Fittings | Total
--- | --- | --- | --- | ---
| £ | £ | £ | £
Cost or Valuation
As at 1 September 2024 | 2,113,000 | - | 33,712 | 2,146,712
Additions | - | 1,620 | 1,092 | 2,712
Revaluation | 75,000 | - | - | 75,000
As at 31 August 2025 | 2,188,000 | 1,620 | 34,804 | 2,224,424
Depreciation
As at 1 September 2024 | - | - | 24,487 | 24,487
Provided during the period | - | 405 | 5,601 | 6,006
As at 31 August 2025 | - | 405 | 30,088 | 30,493
Net Book Value
As at 31 August 2025 | 2,188,000 | 1,215 | 4,716 | 2,193,931
As at 1 September 2024 | 2,113,000 | - | 9,225 | 2,122,225

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | - |  | 1,914
Prepayments and accrued income | 631 |  | 876
Other debtors | 100 |  | 100
| 731 |  | 2,890

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Accruals and deferred income | 5,142 |  | 4,511
Directors' loan accounts | 1,030,000 |  | 1,100,000
| 1,035,142 |  | 1,104,511

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 1,153,531 |  | 1,153,531

8. Secured Creditors
Of the creditors falling due after more than one year the following amount is secured by fixed charges over the investment properties. The mortgages are interest only with original terms of 25 years.

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans and overdrafts | 1,153,531 |  | 1,153,531

Page 4
Page 5
Lomac Property Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2025
9. Share Capital

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

Page 5