Acorah Software Products - Accounts Production 19.2.450 false true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 11740197 Mrs Donna Malcolm Mr Donovan Malcolm iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11740197 2024-12-31 11740197 2025-12-31 11740197 2025-01-01 2025-12-31 11740197 frs-core:CurrentFinancialInstruments 2025-12-31 11740197 frs-core:Non-currentFinancialInstruments 2025-12-31 11740197 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-12-31 11740197 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-01-01 2025-12-31 11740197 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-12-31 11740197 frs-core:PlantMachinery 2025-12-31 11740197 frs-core:PlantMachinery 2025-01-01 2025-12-31 11740197 frs-core:PlantMachinery 2024-12-31 11740197 frs-core:RevaluationReserve 2024-12-31 11740197 frs-core:RevaluationReserve 2025-12-31 11740197 frs-core:SharePremium 2024-12-31 11740197 frs-core:SharePremium 2025-12-31 11740197 frs-core:ShareCapital 2025-12-31 11740197 frs-core:RetainedEarningsAccumulatedLosses 2025-01-01 2025-12-31 11740197 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2024-12-31 11740197 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 11740197 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 11740197 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 11740197 frs-bus:SmallEntities 2025-01-01 2025-12-31 11740197 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 11740197 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 11740197 frs-bus:Director1 2025-01-01 2025-12-31 11740197 frs-bus:Director2 2025-01-01 2025-12-31 11740197 frs-countries:EnglandWales 2025-01-01 2025-12-31 11740197 2023-12-31 11740197 2024-12-31 11740197 2024-01-01 2024-12-31 11740197 frs-core:CurrentFinancialInstruments 2024-12-31 11740197 frs-core:Non-currentFinancialInstruments 2024-12-31 11740197 frs-core:RevaluationReserve 2024-12-31 11740197 frs-core:SharePremium 2024-12-31 11740197 frs-core:ShareCapital 2024-12-31 11740197 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: 11740197
Malcolm Developments Limited
Unaudited Financial Statements
For The Year Ended 31 December 2025
KP Tax Consultants Ltd
Malcolm Developments Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—4

Page 1
Malcolm Developments Limited
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: 11740197

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 4,460,485 |  | 4,460,485
|  |  | 4,460,485 |  | 4,460,485
CURRENT ASSETS
Debtors | 5 | 5,570 |  | 4,050 |
Cash at bank and in hand |  | 12,469 |  | 16,452 |
|  | 18,039 |  | 20,502 |
Creditors: Amounts Falling Due Within One Year | 6 | (216,418 ) |  | (155,903 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (198,379 ) |  | (135,401 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 4,262,106 |  | 4,325,084
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (2,897,667 ) |  | (2,888,493 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (109,542 ) |  | (109,542 )
NET ASSETS |  |  | 1,254,897 |  | 1,327,049
CAPITAL AND RESERVES
Called up share capital | 8 |  | 4 |  | 4
Share premium account |  |  | 1,066,702 |  | 1,066,702
Revaluation reserve | 9 |  | 466,997 |  | 466,997
Profit and Loss Account |  |  | (278,806 ) |  | (206,654 )
SHAREHOLDERS' FUNDS |  |  | 1,254,897 |  | 1,327,049

Page 1
Page 2
Malcolm Developments Limited
Balance Sheet (continued)
As At 31 December 2025
For the year ending 31 December 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 Donna Malcolm Director
28/05/2026

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Malcolm Developments Limited
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
Malcolm Developments Limited is a private company, limited by shares, incorporated in England & Wales, registered number 11740197 . The registered office is 124 City Road, London, EC1V 2NX.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value.
2.2. Turnover
Turnover represents amounts receivable for rental income.
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.

Freehold | 0%
Plant & Machinery | 50%

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: 2 (2024: 3)
2 3
4. Tangible Assets

| Land & Property
--- | ---
| Freehold | Plant & Machinery | Total
| £ | £ | £
Cost
As at 1 January 2025 | 4,460,485 | 2,843 | 4,463,328
As at 31 December 2025 | 4,460,485 | 2,843 | 4,463,328
Depreciation
As at 1 January 2025 | - | 2,843 | 2,843
As at 31 December 2025 | - | 2,843 | 2,843
Net Book Value
As at 31 December 2025 | 4,460,485 | - | 4,460,485
As at 1 January 2025 | 4,460,485 | - | 4,460,485

Page 3
Page 4
Malcolm Developments Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 5,570 |  | 4,050

Debtors represents rent unpaid at year end.
6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 2,956 |  | 839
Bank loans and overdrafts | 108,966 |  | 108,966
Other taxes and social security | 628 |  | -
Other creditors | - |  | 1,665
Accruals and deferred income | 2,400 |  | 2,000
Directors' loan accounts | 101,468 |  | 42,433
| 216,418 |  | 155,903

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 2,897,667 |  | 2,888,493

8. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 4 |  | 4

9. Reserves

| Share Premium | Revaluation reserve | Profit and Loss Account
--- | --- | --- | ---
| £ | £ | £
As at 1 January 2025 | 1,066,702 | 466,997 | (206,654 )
Loss for the year and total comprehensive income | - | - | (72,152 )
As at 31 December 2025 | 1,066,702 | 466,997 | (278,806 )

Page 4