Acorah Software Products - Accounts Production 19.3.550 false true false 21 February 2025 31 March 2026 31 March 2026 16268505 Manish Patel Parulben Patel iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 16268505 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2026-03-31 16268505 2025-02-20 16268505 2026-03-31 16268505 2025-02-21 2026-03-31 16268505 frs-core:CurrentFinancialInstruments 2026-03-31 16268505 frs-core:Non-currentFinancialInstruments 2026-03-31 16268505 frs-core:ShareCapital 2026-03-31 16268505 frs-core:RetainedEarningsAccumulatedLosses 2026-03-31 16268505 frs-bus:PrivateLimitedCompanyLtd 2025-02-21 2026-03-31 16268505 frs-bus:FilletedAccounts 2025-02-21 2026-03-31 16268505 frs-bus:SmallEntities 2025-02-21 2026-03-31 16268505 frs-bus:AuditExemptWithAccountantsReport 2025-02-21 2026-03-31 16268505 frs-bus:SmallCompaniesRegimeForAccounts 2025-02-21 2026-03-31 16268505 frs-bus:Director1 2025-02-21 2026-03-31 16268505 frs-bus:Director2 2025-02-21 2026-03-31 16268505 frs-countries:EnglandWales 2025-02-21 2026-03-31
Registered number: 16268505
PM & A PROPERTIES LIMITED
Financial Statements
For the Period 21 February 2025 to 31 March 2026
STG Accountants Ltd t/as STERLING
505 Pinner Road
Harrow
HA2 6EH
PM & A PROPERTIES LIMITED
Contents
Contents

| Page
--- | ---
Company Information | 1
Accountants' Report | 2
Balance Sheet | 3—4
Notes to the Financial Statements | 5—7

Page 1
PM & A PROPERTIES LIMITED
Company Information
For the Period 21 February 2025 to 31 March 2026
Company Information

Directors | Manish Patel
| Parulben Patel
Company Number | 16268505
Registered Office | Sterling, 505 Pinner Road
| Harrow
| Middlesex
| HA2 6EH
Accountants | STG Accountants Ltd t/as STERLING
| 505 Pinner Road
| Harrow
| HA2 6EH

Page 1
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PM & A PROPERTIES LIMITED
Accountants' Report
For the Period 21 February 2025 to 31 March 2026
Accountants' Report
In accordance with the engagement letter dated 09 August 2026, and in order to assist you to fulfil your duties under the Companies Act 2006, we have compiled the financial statements of the company from the accounting records and information and explanations you have given to us.
This report is made to the directors in accordance with the terms of our engagement. Our work has been undertaken to prepare for approval by the directors the financial statements that we have been engaged to compile, to report to the directors that we have done so, and to state those matters that we have agreed to state to them in this report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Company and the Company's directors for our work or for this report.
You have acknowledged on the balance sheet as at period ended 31 March 2026 your duty to ensure that the company has kept proper accounting records and to prepare financial statements that give a true and fair view under the Companies Act 2006. You consider that the company is exempt from the statutory requirement for an audit for the year.
We have not been instructed to carry out an audit of the financial statements. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

STG Accountants Ltd t/as Sterling
13/08/2026

STG Accountants Ltd t/as STERLING
505 Pinner Road
Harrow
HA2 6EH
Page 2
Page 3
PM & A PROPERTIES LIMITED
Balance Sheet
As At 31 March 2026
Balance Sheet
Registered number: 16268505

| 31 March 2026
--- | ---
| Notes | £ | £
FIXED ASSETS
Investment Properties | 4 |  | 396,348
|  |  | 396,348
CURRENT ASSETS
Cash at bank and in hand |  | 1,502 |
|  | 1,502 |
Creditors: Amounts Falling Due Within One Year | 5 | (162,209 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (160,707 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 235,641
Creditors: Amounts Falling Due After More Than One Year | 6 |  | (240,000 )
NET LIABILITIES |  |  | (4,359 )
CAPITAL AND RESERVES
Called up share capital | 8 |  | 100
Profit and Loss Account |  |  | (4,459 )
SHAREHOLDERS' FUNDS |  |  | (4,359)

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PM & A PROPERTIES LIMITED
Balance Sheet (continued)
As At 31 March 2026
For the period 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

Manish Patel Director
13/08/2026

The notes on pages 5 to 7 form part of these financial statements.
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PM & A PROPERTIES LIMITED
Notes to the Financial Statements
For the Period 21 February 2025 to 31 March 2026
Notes to the Financial Statements
1. General Information
PM & A PROPERTIES LIMITED is a private company, limited by shares, incorporated in England & Wales, registered number 16268505 . The registered office is Sterling, 505 Pinner Road, Harrow, Middlesex, HA2 6EH.
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 represents rental income and other amounts receivable from the company’s investment properties, exclusive of value added tax. Rental income from operating leases is recognised on a straight-line basis over the lease term.
2.3. Investment Properties
Investment properties are properties held to earn rental income, for capital appreciation, or both. Investment properties are initially recognised at cost, including directly attributable acquisition costs.
Investment properties are subsequently measured at fair value at each reporting date. Changes in fair value are recognised in profit and loss account. Investment properties are not depreciated.
2.4. Financial Instruments
The company enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities, including cash, trade and other debtors, trade and other creditors and bank loans.
Basic financial instruments are initially recognised at transaction price and subsequently measured at amortised cost using the effective interest method, where applicable. Financial assets are assessed at each reporting date for objective evidence of impairment.
2.5. 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.
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 period, 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 period was: 3
3
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PM & A PROPERTIES LIMITED
Notes to the Financial Statements (continued)
For the Period 21 February 2025 to 31 March 2026
4. Investment Property

| 31 March 2026
--- | ---
| £
Fair Value
As at 21 February 2025 | -
Additions | 396,348
As at 31 March 2026 | 396,348

The investment property has been valued by the director at the year end, based on their professional knowledge
of the local property market, comparable evidence, and prevailing economic conditions. The director considers
that the carrying value is a reasonable approximation of fair value and is not materially different from the amount
disclosed in these financial statements.
5. Creditors: Amounts Falling Due Within One Year

| 31 March 2026
--- | ---
| £
Other creditors | 1,600
Accruals and deferred income | 1,500
Directors' loan accounts | 159,109
| 162,209

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

| 31 March 2026
--- | ---
| £
Bank loans | 240,000

Of the creditors falling due after more than one year the following amounts are due after more than five years.

| 31 March 2026
--- | ---
| £
Bank loans | 240,000

7. Secured Creditors
The bank loan of £240,000 is secured by way of a fixed legal charge over the company's investment property. The loan is interest only, repayable otherwise than by instalments, with the full balance falling due after more than five years from the balance sheet date, and bears interest at a fixed rate of 5.89% per annum.
8. Share Capital

| 31 March 2026
--- | ---
| £
Allotted, Called up and fully paid | 100

Page 6
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PM & A PROPERTIES LIMITED
Notes to the Financial Statements (continued)
For the Period 21 February 2025 to 31 March 2026
9. Related Party Transactions
During the period, the directors advanced funds to the company to support its working capital and property acquisition requirements. At 31 March 2026, the amount due to the directors totalled £159,109, included within creditors falling due within one year. The loan is unsecured, interest-free, and repayable on demand.
10. Going Concern
At 31 March 2026, the company had net liabilities of £4,359. The company's working capital has been supported by loans from the directors totalling £159,109, which are unsecured, interest-free, and repayable on demand. The directors have confirmed they do not intend to seek repayment within twelve months of approval of these financial statements and will continue to provide financial support as required. On this basis, the directors consider it appropriate to prepare the financial statements on a going concern basis.
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