Acorah Software Products - Accounts Production 19.2.450 false true 30 September 2024 1 October 2023 false 1 October 2024 30 September 2025 30 September 2025 08059551 Mr J M McGeachie Mr L S Green Mrs S Green true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08059551 2024-09-30 08059551 2025-09-30 08059551 2024-10-01 2025-09-30 08059551 frs-core:CurrentFinancialInstruments 2025-09-30 08059551 frs-core:Non-currentFinancialInstruments 2025-09-30 08059551 frs-core:BetweenOneFiveYears 2025-09-30 08059551 frs-core:FurnitureFittings 2025-09-30 08059551 frs-core:FurnitureFittings 2024-10-01 2025-09-30 08059551 frs-core:FurnitureFittings 2024-09-30 08059551 frs-core:InvestmentPropertyIncludedWithinPPE 2025-09-30 08059551 frs-core:InvestmentPropertyIncludedWithinPPE 2024-10-01 2025-09-30 08059551 frs-core:InvestmentPropertyIncludedWithinPPE 2024-09-30 08059551 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-09-30 08059551 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-10-01 2025-09-30 08059551 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-09-30 08059551 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-09-30 08059551 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-10-01 2025-09-30 08059551 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-09-30 08059551 frs-core:MotorVehicles 2025-09-30 08059551 frs-core:MotorVehicles 2024-10-01 2025-09-30 08059551 frs-core:MotorVehicles 2024-09-30 08059551 frs-core:PlantMachinery 2025-09-30 08059551 frs-core:PlantMachinery 2024-10-01 2025-09-30 08059551 frs-core:PlantMachinery 2024-09-30 08059551 frs-core:WithinOneYear 2025-09-30 08059551 frs-core:ShareCapital 2025-09-30 08059551 frs-core:RetainedEarningsAccumulatedLosses 2025-09-30 08059551 frs-bus:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 08059551 frs-bus:FilletedAccounts 2024-10-01 2025-09-30 08059551 frs-bus:SmallEntities 2024-10-01 2025-09-30 08059551 frs-bus:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 08059551 frs-bus:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 08059551 1 2024-10-01 2025-09-30 08059551 frs-bus:Director1 2024-10-01 2025-09-30 08059551 frs-bus:Director2 2024-10-01 2025-09-30 08059551 frs-bus:Director3 2024-10-01 2025-09-30 08059551 frs-core:CurrentFinancialInstruments 1 2025-09-30 08059551 frs-core:Non-currentFinancialInstruments 1 2025-09-30 08059551 frs-core:Non-currentFinancialInstruments 2 2025-09-30 08059551 frs-countries:EnglandWales 2024-10-01 2025-09-30 08059551 2023-09-30 08059551 2024-09-30 08059551 2023-10-01 2024-09-30 08059551 frs-core:CurrentFinancialInstruments 2024-09-30 08059551 frs-core:Non-currentFinancialInstruments 2024-09-30 08059551 frs-core:BetweenOneFiveYears 2024-09-30 08059551 frs-core:WithinOneYear 2024-09-30 08059551 frs-core:ShareCapital 2024-09-30 08059551 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30 08059551 frs-core:CurrentFinancialInstruments 1 2024-09-30 08059551 frs-core:Non-currentFinancialInstruments 1 2024-09-30 08059551 frs-core:Non-currentFinancialInstruments 2 2024-09-30
Registered number: 08059551
Marlie (Civils) Limited
Unaudited Financial Statements
For The Year Ended 30 September 2025
Marsden and Co.
Chartered Accountants
Oswaldtwistle Mills Business Centre
Clifton Mill, Pickup Street
Accrington
BB5 0EY
Marlie (Civils) Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—8

Page 1
Marlie (Civils) Limited
Balance Sheet
As At 30 September 2025
Balance Sheet
Registered number: 08059551

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 705,877 |  | 981,276
|  |  | 705,877 |  | 981,276
CURRENT ASSETS
Debtors | 5 | 2,870,453 |  | 1,887,910 |
Investments | 6 | - |  | 612,292 |
Cash at bank and in hand |  | 221,893 |  | 23,787 |
|  | 3,092,346 |  | 2,523,989 |
Creditors: Amounts Falling Due Within One Year | 7 | (629,388 ) |  | (269,629 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 2,462,958 |  | 2,254,360
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 3,168,835 |  | 3,235,636
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (70,881 ) |  | -
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (143,605 ) |  | (167,102 )
NET ASSETS |  |  | 2,954,349 |  | 3,068,534
CAPITAL AND RESERVES
Called up share capital | 10 |  | 10 |  | 10
Profit and Loss Account |  |  | 2,954,339 |  | 3,068,524
SHAREHOLDERS' FUNDS |  |  | 2,954,349 |  | 3,068,534

Page 1
Page 2
Marlie (Civils) Limited
Balance Sheet (continued)
As At 30 September 2025
For the year ending 30 September 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 J M McGeachie Director | Mr L S Green Director
28 November 2025

The notes on pages 3 to 8 form part of these financial statements.
Page 2
Page 3
Marlie (Civils) Limited
Notes to the Financial Statements
For The Year Ended 30 September 2025
Notes to the Financial Statements
1. General Information
Marlie (Civils) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08059551 . The registered office is Oswaldtwistle Mills Business Centre, Clifton Mill, Pickup Street, Accrington, BB5 0EY.
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. Significant judgements and estimations
Accounting estimates and assumptions are made concerning the future and, by their nature, will rarely equal the related actual outcome. There are no key assumptions and other sources of estimation uncertainty that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year.
2.3. 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.
2.4. 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:

Freehold | 2% straight line
Leasehold | 10% Straight line
Plant & Machinery | 25% reducing balance
Motor Vehicles | 25% reducing balance
Fixtures & Fittings | 15% reducing balance

Page 3
Page 4
Marlie (Civils) Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
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. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
2.6. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
2.7. Financial Instruments
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities.
Where the contractual obligations of financial instruments (including share capital) are equivalent to a similar debt instrument, those financial instruments are classed as financial liabilities. Financial liabilities are presented as such in the balance sheet. Finance costs and gains or losses relating to financial liabilities are included in the profit and loss account. Finance costs are calculated so as to produce a constant rate of return on the outstanding liability.
Where the contractual terms of share capital do not have any terms meeting the definition of a financial liability then this is classed as an equity instrument. Dividends and distributions relating to equity instruments are debited direct to equity.
2.8. 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 year 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 4
Page 5
Marlie (Civils) Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
2.8. 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 asset reflects 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 or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also 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: 5 (2024: 5)
5 5
4. Tangible Assets

| Land & Property
--- | ---
| Freehold | Leasehold | Land | Plant & Machinery
| £ | £ | £ | £
Cost or Valuation
As at 1 October 2024 | 443,899 | 34,400 | 76,332 | 789,199
Additions | - | - | - | 163,295
Disposals | (443,899 ) | (34,400 ) | - | (107,549 )
As at 30 September 2025 | - | - | 76,332 | 844,945
Depreciation
As at 1 October 2024 | 35,512 | 34,400 | - | 569,498
Provided during the period | 8,878 | - | - | 114,412
Disposals | (44,390 ) | (34,400 ) | - | (80,840 )
As at 30 September 2025 | - | - | - | 603,070
Net Book Value
As at 30 September 2025 | - | - | 76,332 | 241,875
As at 1 October 2024 | 408,387 | - | 76,332 | 219,701

Page 5
Page 6
Marlie (Civils) Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025

| Motor Vehicles | Fixtures & Fittings | Total
--- | --- | --- | ---
| £ | £ | £
Cost or Valuation
As at 1 October 2024 | 658,078 | 3,375 | 2,005,283
Additions | 268,764 | - | 432,059
Disposals | (143,215 ) | - | (729,063 )
As at 30 September 2025 | 783,627 | 3,375 | 1,708,279
Depreciation
As at 1 October 2024 | 383,058 | 1,539 | 1,024,007
Provided during the period | 128,704 | 275 | 252,269
Disposals | (114,244 ) | - | (273,874 )
As at 30 September 2025 | 397,518 | 1,814 | 1,002,402
Net Book Value
As at 30 September 2025 | 386,109 | 1,561 | 705,877
As at 1 October 2024 | 275,020 | 1,836 | 981,276

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | - |  | 145,672
Prepayments and accrued income | 2,500 |  | 1,865
Other taxation debtors | 288,629 |  | 72,438
VAT | 25,114 |  | -
Amounts owed by group undertakings | 1,107,267 |  | 220,992
| 1,423,510 |  | 440,967
Due after more than one year
Loan - Stone Active Limited | 362,990 |  | 362,990
Loans to LSFM Limited and Vincitore Limited | 1,083,953 |  | 1,083,953
| 1,446,943 |  | 1,446,943
| 2,870,453 |  | 1,887,910

Page 6
Page 7
Marlie (Civils) Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
6. Current Asset Investments

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Other investments, held for sale | - |  | 612,292

The investment was a bond with an insurance company and was stated at market value. The bond was cashed during the year. The historic cost of the investment is £nil (2024 - £400,000).
7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 30,408 |  | -
Trade creditors | 307,609 |  | 21,031
Corporation tax | 280,748 |  | 204,591
Other taxes and social security | 2,073 |  | 3,807
VAT | - |  | 32,200
Accruals and deferred income | 8,550 |  | 8,000
| 629,388 |  | 269,629

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 70,881 |  | -

9. Obligations Under Finance Leases and Hire Purchase

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
The future minimum finance lease payments are as follows:
Not later than one year | 30,408 |  | -
Later than one year and not later than five years | 70,881 |  | -
| 101,289 |  | -
| 101,289 |  | -

10. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 10 |  | 10

Page 7
Page 8
Marlie (Civils) Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
11. Ultimate Controlling Party
The company was a wholly owned subsidiary of MCL (NW) Limited up to 11 August 2025 when ownership was transferred to McGreen Developments Limited.
Page 8