Acorah Software Products - Accounts Production 19.2.450 false true 31 October 2024 1 November 2023 false 1 November 2024 31 October 2025 31 October 2025 04562503 Mr Giancarlo Marsango Mr Alessandro Marsango Mr Marco Marsango iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04562503 2024-10-31 04562503 2025-10-31 04562503 2024-11-01 2025-10-31 04562503 frs-core:CurrentFinancialInstruments 2025-10-31 04562503 frs-core:FurnitureFittings 2025-10-31 04562503 frs-core:FurnitureFittings 2024-11-01 2025-10-31 04562503 frs-core:FurnitureFittings 2024-10-31 04562503 frs-core:InvestmentPropertyIncludedWithinPPE 2025-10-31 04562503 frs-core:InvestmentPropertyIncludedWithinPPE 2024-11-01 2025-10-31 04562503 frs-core:InvestmentPropertyIncludedWithinPPE 2024-10-31 04562503 frs-core:MotorVehicles 2025-10-31 04562503 frs-core:MotorVehicles 2024-11-01 2025-10-31 04562503 frs-core:MotorVehicles 2024-10-31 04562503 frs-core:ShareCapital 2025-10-31 04562503 frs-core:RetainedEarningsAccumulatedLosses 2025-10-31 04562503 frs-bus:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 04562503 frs-bus:FilletedAccounts 2024-11-01 2025-10-31 04562503 frs-bus:SmallEntities 2024-11-01 2025-10-31 04562503 frs-bus:AuditExempt-NoAccountantsReport 2024-11-01 2025-10-31 04562503 frs-bus:SmallCompaniesRegimeForAccounts 2024-11-01 2025-10-31 04562503 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2024-10-31 04562503 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2025-10-31 04562503 frs-bus:Director1 2024-11-01 2025-10-31 04562503 frs-bus:Director2 2024-11-01 2025-10-31 04562503 frs-bus:Director3 2024-11-01 2025-10-31 04562503 frs-countries:EnglandWales 2024-11-01 2025-10-31 04562503 2023-10-31 04562503 2024-10-31 04562503 2023-11-01 2024-10-31 04562503 frs-core:CurrentFinancialInstruments 2024-10-31 04562503 frs-core:ShareCapital 2024-10-31 04562503 frs-core:RetainedEarningsAccumulatedLosses 2024-10-31 04562503 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2024-10-31
Registered number: 04562503
Marsango & Sons Properties Limited
Unaudited Financial Statements
For The Year Ended 31 October 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 04562503
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1,641,065 1,641,419
1,641,065 1,641,419
CURRENT ASSETS
Cash at bank and in hand 149,448 114,240
149,448 114,240
Creditors: Amounts Falling Due Within One Year 6 (615,952 ) (635,150 )
NET CURRENT ASSETS (LIABILITIES) (466,504 ) (520,910 )
TOTAL ASSETS LESS CURRENT LIABILITIES 1,174,561 1,120,509
PROVISIONS FOR LIABILITIES
Deferred Taxation (211,980 ) (211,376 )
NET ASSETS 962,581 909,133
CAPITAL AND RESERVES
Called up share capital 7 1,000 1,000
Fair value reserve 8 635,911 635,911
Profit and Loss Account 325,670 272,222
SHAREHOLDERS' FUNDS 962,581 909,133
Page 1
Page 2
For the year ending 31 October 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 Giancarlo Marsango
Director
14 July 2026
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Marsango & Sons Properties Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04562503 . The registered office is Alum House,, 5 Alum Chine Road, Westbourne, Dorset, BH4 8DT.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

These financial statements are presented in pound sterling which is the functional currency of the company.
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 rental income. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
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:
Motor Vehicles 25% reducing balance
Fixtures & Fittings 25% reducing balance
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.
2.5. Financial Instruments
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially measured at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
2.6. 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 years 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
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2.6. 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 assets reflect 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 and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are 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: 3 (2024: 3)
3 3
4. Tangible Assets
Investment Properties Motor Vehicles Fixtures & Fittings Total
£ £ £ £
Cost or Valuation
As at 1 November 2024 1,640,000 9,069 19,225 1,668,294
As at 31 October 2025 1,640,000 9,069 19,225 1,668,294
Depreciation
As at 1 November 2024 - 9,032 17,843 26,875
Provided during the period - 9 345 354
As at 31 October 2025 - 9,041 18,188 27,229
Net Book Value
As at 31 October 2025 1,640,000 28 1,037 1,641,065
As at 1 November 2024 1,640,000 37 1,382 1,641,419
The historical cost of the investment property is £792,119 (2023: £792,119).
The directors consider the market value of the investment property at the year end to be £1,640,000.
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Other taxes and social security 17,324 -
Other creditors 596,553 633,175
Accruals and deferred income 2,075 1,975
615,952 635,150
7. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 1,000 1,000
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8. Reserves
Fair Value Reserve
£
As at 1 November 2024 635,911
As at 31 October 2025 635,911
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