Acorah Software Products - Accounts Production 19.2.450 false true false 7 February 2025 28 February 2026 28 February 2026 NI726157 J McCollum O McCollum J McCollum iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure NI726157 2025-02-06 NI726157 2026-02-28 NI726157 2025-02-07 2026-02-28 NI726157 frs-core:FurnitureFittings 2026-02-28 NI726157 frs-core:FurnitureFittings 2025-02-07 2026-02-28 NI726157 frs-core:FurnitureFittings 2025-02-06 NI726157 frs-core:ShareCapital 2026-02-28 NI726157 frs-core:RetainedEarningsAccumulatedLosses 2026-02-28 NI726157 frs-bus:PrivateLimitedCompanyLtd 2025-02-07 2026-02-28 NI726157 frs-bus:FilletedAccounts 2025-02-07 2026-02-28 NI726157 frs-bus:SmallEntities 2025-02-07 2026-02-28 NI726157 frs-bus:AuditExempt-NoAccountantsReport 2025-02-07 2026-02-28 NI726157 frs-bus:SmallCompaniesRegimeForAccounts 2025-02-07 2026-02-28 NI726157 frs-bus:Director1 2025-02-07 2026-02-28 NI726157 frs-bus:Director1 2025-02-06 NI726157 frs-bus:Director1 2026-02-28 NI726157 frs-bus:Director2 2025-02-07 2026-02-28 NI726157 frs-bus:Director2 2025-02-06 NI726157 frs-bus:Director2 2026-02-28 NI726157 frs-bus:Director3 2025-02-07 2026-02-28 NI726157 frs-bus:Director3 2025-02-06 NI726157 frs-bus:Director3 2026-02-28 NI726157 frs-countries:NorthernIreland 2025-02-07 2026-02-28
Registered number: NI726157
JMC Investment Properties Ltd
Unaudited Financial Statements
For the Period 7 February 2025 to 28 February 2026
SJK Chartered Accountants
JMC Investment Properties Ltd
Contents
Contents

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

Page 1
JMC Investment Properties Ltd
Balance Sheet
As At 28 February 2026
Balance Sheet
Registered number: NI726157

| 28 February 2026
--- | ---
| Notes | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 615
Investment Properties | 5 |  | 255,058
|  |  | 255,673
CURRENT ASSETS
Debtors | 6 | 100 |
Cash at bank and in hand |  | 100 |
|  | 200 |
Creditors: Amounts Falling Due Within One Year | 7 | (257,251 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (257,051 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (1,378 )
NET LIABILITIES |  |  | (1,378 )
CAPITAL AND RESERVES
Called up share capital | 8 |  | 100
Profit and Loss Account |  |  | (1,478 )
SHAREHOLDERS' FUNDS |  |  | (1,378)

Page 1
Page 2
JMC Investment Properties Ltd
Balance Sheet (continued)
As At 28 February 2026
For the period ending 28 February 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

O McCollum Director
14 August 2026

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
JMC Investment Properties Ltd
Notes to the Financial Statements
For the Period 7 February 2025 to 28 February 2026
Notes to the Financial Statements
1. General Information
JMC Investment Properties Ltd is a private company, limited by shares, incorporated in Northern Ireland, registered number NI726157 . The registered office is c/o SJK Chartered Accountants, 8 Bridge Road, Moira, Co. Armagh, BT67 0PF.
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. 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:

Fixtures & Fittings | 18%

2.3. 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 period was: 3
3
4. Tangible Assets

| Fixtures & Fittings
--- | ---
| £
Cost
As at 7 February 2025 | -
Additions | 750
As at 28 February 2026 | 750
Depreciation
As at 7 February 2025 | -
Provided during the period | 135
As at 28 February 2026 | 135
Net Book Value
As at 28 February 2026 | 615
As at 7 February 2025 | -

Page 3
Page 4
JMC Investment Properties Ltd
Notes to the Financial Statements (continued)
For the Period 7 February 2025 to 28 February 2026
5. Investment Property

| 28 February 2026
--- | ---
| £
Fair Value
As at 7 February 2025 | -
Additions | 255,058
As at 28 February 2026 | 255,058

The directors consider the above value of investment properties to reflect the market value at 28 February 2026.
6. Debtors

| 28 February 2026
--- | ---
| £
Due within one year
Due after more than one year
Other debtors | 100

7. Creditors: Amounts Falling Due Within One Year

| 28 February 2026
--- | ---
| £
Other creditors | 257,251

8. Share Capital

| 28 February 2026
--- | ---
| £
Allotted, Called up and fully paid | 100

9. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:

| As at 7 February 2025 | Amounts advanced | Amounts repaid | Amounts written off | As at 28 February 2026
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mr John McCollum | - | 128,225 | 128,225 | - | -
Mrs Orna McCollum | - | 128,226 | 128,226 | - | -
Mr Jacob McCollum | - | 256,451 | - | - | 256,451

The above loan is unsecured, interest free and repayable on demand.
Page 4