Acorah Software Products - Accounts Production 19.3.550 false true true 31 March 2025 6 June 2024 false 1 April 2025 31 March 2026 31 March 2026 15764249 Mr Paul Barker Mrs Nina Barker iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 15764249 2025-03-31 15764249 2026-03-31 15764249 2025-04-01 2026-03-31 15764249 frs-core:CurrentFinancialInstruments 2026-03-31 15764249 frs-core:Non-currentFinancialInstruments 2026-03-31 15764249 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2026-03-31 15764249 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-04-01 2026-03-31 15764249 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-03-31 15764249 frs-core:ShareCapital 2026-03-31 15764249 frs-core:RetainedEarningsAccumulatedLosses 2026-03-31 15764249 frs-bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 15764249 frs-bus:FilletedAccounts 2025-04-01 2026-03-31 15764249 frs-bus:SmallEntities 2025-04-01 2026-03-31 15764249 frs-bus:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 15764249 frs-bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 15764249 frs-bus:Director1 2025-04-01 2026-03-31 15764249 frs-bus:Director2 2025-04-01 2026-03-31 15764249 frs-countries:EnglandWales 2025-04-01 2026-03-31 15764249 2024-06-05 15764249 2025-03-31 15764249 2024-06-06 2025-03-31 15764249 frs-core:CurrentFinancialInstruments 2025-03-31 15764249 frs-core:Non-currentFinancialInstruments 2025-03-31 15764249 frs-core:ShareCapital 2025-03-31 15764249 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31
Registered number: 15764249
P & N Property Investment Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2026
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 15764249
31 March 2026 31 March 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 298,772 145,071
298,772 145,071
CURRENT ASSETS
Debtors 5 820 -
Cash at bank and in hand 6,769 8,923
7,589 8,923
Creditors: Amounts Falling Due Within One Year 6 (165,681 ) (92,826 )
NET CURRENT ASSETS (LIABILITIES) (158,092 ) (83,903 )
TOTAL ASSETS LESS CURRENT LIABILITIES 140,680 61,168
Creditors: Amounts Falling Due After More Than One Year 7 (156,341 ) (78,548 )
NET LIABILITIES (15,661 ) (17,380 )
CAPITAL AND RESERVES
Called up share capital 9 2 2
Profit and Loss Account (15,663 ) (17,382 )
SHAREHOLDERS' FUNDS (15,661) (17,380)
Page 1
Page 2
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 Paul Barker
Director
17 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
P & N Property Investment Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 15764249 . The registered office is 2 Newlands Walk, Devizes, SN10 3GF.
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. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
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 0%
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2025: 1)
2 1
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4. Tangible Assets
Land & Property
Freehold
£
Cost
As at 1 April 2025 145,071
Additions 153,701
As at 31 March 2026 298,772
Net Book Value
As at 31 March 2026 298,772
As at 1 April 2025 145,071
5. Debtors
31 March 2026 31 March 2025
£ £
Due within one year
Other debtors 820 -
6. Creditors: Amounts Falling Due Within One Year
31 March 2026 31 March 2025
£ £
Mortgage less than 1 year 22,133 10,267
Other creditors 143,548 82,559
165,681 92,826
7. Creditors: Amounts Falling Due After More Than One Year
31 March 2026 31 March 2025
£ £
Mortgage between 1 and 5 years 156,341 78,548
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8. Secured Creditors
Included within creditors are mortgage loans totalling £178,473 (2025: £88,815) which are secured by way of fixed charges over the company's investment properties at 12 Beechfield Drive, Devizes SN10 2SW and 36 Beechfield Drive, Devizes SN10 2SW. The charges are registered in favour of The Mortgage Works (UK) PLC.
31 March 2026 31 March 2025
£ £
Other Creditors 178,473 88,815
9. Share Capital
31 March 2026 31 March 2025
£ £
Allotted, Called up and fully paid 2 2
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