Acorah Software Products - Accounts Production 19.3.600 false true 30 November 2024 1 December 2023 false 1 December 2024 30 November 2025 30 November 2025 07855957 Mr Samuel Ludmir Mr Samuel Ludmir true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07855957 2024-11-30 07855957 2025-11-30 07855957 2024-12-01 2025-11-30 07855957 frs-core:CurrentFinancialInstruments 2025-11-30 07855957 frs-core:Non-currentFinancialInstruments 2025-11-30 07855957 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-11-30 07855957 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-12-01 2025-11-30 07855957 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-11-30 07855957 frs-core:ShareCapital 2025-11-30 07855957 frs-core:RetainedEarningsAccumulatedLosses 2025-11-30 07855957 frs-bus:PrivateLimitedCompanyLtd 2024-12-01 2025-11-30 07855957 frs-bus:FilletedAccounts 2024-12-01 2025-11-30 07855957 frs-bus:SmallEntities 2024-12-01 2025-11-30 07855957 frs-bus:AuditExempt-NoAccountantsReport 2024-12-01 2025-11-30 07855957 frs-bus:SmallCompaniesRegimeForAccounts 2024-12-01 2025-11-30 07855957 frs-bus:OrdinaryShareClass1 2024-12-01 2025-11-30 07855957 frs-bus:OrdinaryShareClass1 2025-11-30 07855957 1 2024-12-01 2025-11-30 07855957 frs-bus:Director1 2024-12-01 2025-11-30 07855957 frs-countries:EnglandWales 2024-12-01 2025-11-30 07855957 2023-11-30 07855957 2024-11-30 07855957 2023-12-01 2024-11-30 07855957 frs-core:CurrentFinancialInstruments 2024-11-30 07855957 frs-core:Non-currentFinancialInstruments 2024-11-30 07855957 frs-core:ShareCapital 2024-11-30 07855957 frs-core:RetainedEarningsAccumulatedLosses 2024-11-30 07855957 frs-bus:OrdinaryShareClass1 2023-12-01 2024-11-30
Registered number: 07855957
MORNING INVESTMENTS LTD
Unaudited Financial Statements
For The Year Ended 30 November 2025
MORNING INVESTMENTS LTD
Contents
Contents

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

Page 1
MORNING INVESTMENTS LTD
Balance Sheet
As At 30 November 2025
Balance Sheet
Registered number: 07855957

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 2,028,408 |  | 2,028,408
|  |  | 2,028,408 |  | 2,028,408
CURRENT ASSETS
Debtors | 5 | 429,208 |  | 429,208 |
Cash at bank and in hand |  | 45,185 |  | 18,635 |
|  | 474,393 |  | 447,843 |
Creditors: Amounts Falling Due Within One Year | 6 | (182,670 ) |  | (181,670 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 291,723 |  | 266,173
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 2,320,131 |  | 2,294,581
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (1,237,434 ) |  | (1,199,550 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (234,136 ) |  | (234,136 )
NET ASSETS |  |  | 848,561 |  | 860,895
CAPITAL AND RESERVES
Called up share capital | 8 |  | 100 |  | 100
Profit and Loss Account |  |  | 848,461 |  | 860,795
SHAREHOLDERS' FUNDS |  |  | 848,561 |  | 860,895

Page 1
Page 2
MORNING INVESTMENTS LTD
Balance Sheet (continued)
As At 30 November 2025
For the year ending 30 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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 Samuel Ludmir Director
14th August 2026

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
MORNING INVESTMENTS LTD
Notes to the Financial Statements
For The Year Ended 30 November 2025
Notes to the Financial Statements
1. General Information
MORNING INVESTMENTS LTD is a private company, limited by shares, incorporated in England & Wales, registered number 07855957 . The registered office is 22 Overlea Road, Clapton, London, E5 9BG.
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 rental income received or receivable.
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. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. 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:

Leasehold | NIL

3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2024: NIL)
- -
4. Tangible Assets

| Land & Property
--- | ---
| Leasehold
| £
Cost
As at 1 December 2024 | 2,028,408
As at 30 November 2025 | 2,028,408
Net Book Value
As at 30 November 2025 | 2,028,408
As at 1 December 2024 | 2,028,408

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 429,208 |  | 429,208

Page 3
Page 4
MORNING INVESTMENTS LTD
Notes to the Financial Statements (continued)
For The Year Ended 30 November 2025
6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Other creditors | 182,670 |  | 181,670

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 1,237,434 |  | 1,199,550

8. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
Allotted, called up and fully paid | £ |  | £
100 Ordinary Shares of £ 1.000 each | 100 |  | 100

9. Ultimate Controlling Party
The company's ultimate controlling party is Mr Samuel Ludmir by virtue of his ownership of 100% of the issued share capital in the company.
Page 4