Acorah Software Products - Accounts Production 19.2.450 false true 31 August 2024 1 September 2023 false 1 September 2024 31 August 2025 31 August 2025 11502858 Mr Miroslav Nikolov iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11502858 2024-08-31 11502858 2025-08-31 11502858 2024-09-01 2025-08-31 11502858 frs-core:CurrentFinancialInstruments 2025-08-31 11502858 frs-core:Non-currentFinancialInstruments 2025-08-31 11502858 frs-core:ComputerEquipment 2025-08-31 11502858 frs-core:ComputerEquipment 2024-09-01 2025-08-31 11502858 frs-core:ComputerEquipment 2024-08-31 11502858 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-08-31 11502858 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-09-01 2025-08-31 11502858 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-08-31 11502858 frs-core:ShareCapital 2025-08-31 11502858 frs-core:RetainedEarningsAccumulatedLosses 2025-08-31 11502858 frs-bus:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 11502858 frs-bus:FilletedAccounts 2024-09-01 2025-08-31 11502858 frs-bus:SmallEntities 2024-09-01 2025-08-31 11502858 frs-bus:AuditExempt-NoAccountantsReport 2024-09-01 2025-08-31 11502858 frs-bus:SmallCompaniesRegimeForAccounts 2024-09-01 2025-08-31 11502858 frs-bus:Director1 2024-09-01 2025-08-31 11502858 frs-core:CurrentFinancialInstruments 2 2025-08-31 11502858 frs-countries:EnglandWales 2024-09-01 2025-08-31 11502858 2023-08-31 11502858 2024-08-31 11502858 2023-09-01 2024-08-31 11502858 frs-core:CurrentFinancialInstruments 2024-08-31 11502858 frs-core:Non-currentFinancialInstruments 2024-08-31 11502858 frs-core:ShareCapital 2024-08-31 11502858 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31 11502858 frs-core:CurrentFinancialInstruments 2 2024-08-31
Registered number: 11502858
MSN ESTATES LTD
Unaudited Financial Statements
For The Year Ended 31 August 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 11502858
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 745,248 751,400
745,248 751,400
CURRENT ASSETS
Debtors 5 91,164 129,785
Cash at bank and in hand 598 486
91,762 130,271
Creditors: Amounts Falling Due Within One Year 6 (66,865 ) (55,942 )
NET CURRENT ASSETS (LIABILITIES) 24,897 74,329
TOTAL ASSETS LESS CURRENT LIABILITIES 770,145 825,729
Creditors: Amounts Falling Due After More Than One Year 7 (850,681 ) (850,681 )
NET LIABILITIES (80,536 ) (24,952 )
CAPITAL AND RESERVES
Called up share capital 8 2 2
Profit and Loss Account (80,538 ) (24,954 )
SHAREHOLDERS' FUNDS (80,536) (24,952)
Page 1
Page 2
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 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 Profit and Loss Account.
On behalf of the board
Mr Miroslav Nikolov
Director
27/05/2026
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
MSN ESTATES LTD is a private company, limited by shares, incorporated in England & Wales, registered number 11502858 . The registered office is 53 Islington Park Street , London, N1 1QB.
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:
Freehold 2% Straight Line
Computer Equipment 25% Reducing balance
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2024: NIL)
- -
4. Tangible Assets
Land & Property
Freehold Computer Equipment Total
£ £ £
Cost
As at 1 September 2024 790,445 - 790,445
Additions - 2,208 2,208
As at 31 August 2025 790,445 2,208 792,653
Depreciation
As at 1 September 2024 39,045 - 39,045
Provided during the period 7,808 552 8,360
As at 31 August 2025 46,853 552 47,405
...CONTINUED
Page 3
Page 4
Net Book Value
As at 31 August 2025 743,592 1,656 745,248
As at 1 September 2024 751,400 - 751,400
5. Debtors
2025 2024
£ £
Due within one year
CMT 86,800 117,800
Director's loan account 4,364 11,985
91,164 129,785
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 1 (1 )
Corporation tax - 9,589
Other creditors (2) 64,220 43,710
Accruals and deferred income 2,644 2,644
66,865 55,942
7. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 850,681 850,681
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 2 2
9. Dividends
Page 4