Acorah Software Products - Accounts Production 19.2.450 false true false 31 March 2025 31 March 2026 31 March 2026 16352616 Mr Leigh Martin Mrs Melissa Martin Mr Leigh Martin and Mrs Melissa Martin true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 16352616 2025-03-30 16352616 2026-03-31 16352616 2025-03-31 2026-03-31 16352616 frs-core:Non-currentFinancialInstruments 2026-03-31 16352616 frs-core:ShareCapital 2026-03-31 16352616 frs-core:RetainedEarningsAccumulatedLosses 2026-03-31 16352616 frs-bus:PrivateLimitedCompanyLtd 2025-03-31 2026-03-31 16352616 frs-bus:FilletedAccounts 2025-03-31 2026-03-31 16352616 frs-bus:SmallEntities 2025-03-31 2026-03-31 16352616 frs-bus:AuditExempt-NoAccountantsReport 2025-03-31 2026-03-31 16352616 frs-bus:SmallCompaniesRegimeForAccounts 2025-03-31 2026-03-31 16352616 1 2025-03-31 2026-03-31 16352616 frs-bus:Director1 2025-03-31 2026-03-31 16352616 frs-bus:Director2 2025-03-31 2026-03-31 16352616 frs-countries:EnglandWales 2025-03-31 2026-03-31
Registered number: 16352616
LM MARTIN LTD
Unaudited Financial Statements
For The Year Ended 31 March 2026
Calculated Ltd
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 16352616
2026
Notes £ £
FIXED ASSETS
Investment Properties 4 261,200
261,200
CURRENT ASSETS
Debtors 5 186
Cash at bank and in hand 2,540
2,726
NET CURRENT ASSETS (LIABILITIES) 2,726
TOTAL ASSETS LESS CURRENT LIABILITIES 263,926
Creditors: Amounts Falling Due After More Than One Year 6 (276,609 )
NET LIABILITIES (12,683 )
CAPITAL AND RESERVES
Called up share capital 7 1
Profit and Loss Account (12,684 )
SHAREHOLDERS' FUNDS (12,683)
For the year ending 31 March 2026 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 Leigh Martin
Director
22/05/2026
The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
LM MARTIN LTD is a private company, limited by shares, incorporated in England & Wales, registered number 16352616 . The registered office is 3 Barton Close, Stoke Golding, Leicestershire, CV13 6FE.
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. 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: 2
2
4. Investment Property
2026
£
Fair Value
As at 31 March 2025 -
Additions 261,200
As at 31 March 2026 261,200
5. Debtors
2026
£
Due within one year
Other debtors 186
6. Creditors: Amounts Falling Due After More Than One Year
2026
£
Bank loans 185,400
Other creditors 91,209
276,609
Page 2
Page 3
7. Share Capital
2026
£
Allotted, Called up and fully paid 1
8. Related Party Transactions
Directors & Shareholders
Mr Leigh Martin and Mrs Melissa Martin
The directors and shareholders have provided the company with unsecured loans. The combined balance of the loans at the year end was £91209 . There is no interest charged on the loan and this is repayable on demand
9. Ultimate Controlling Party
The company's ultimate controlling parties are Mr Leigh Martin and Mrs Melissa Martin by virtue of their ownership of 100% of the issued share capital in the company.
Page 3