Acorah Software Products - Accounts Production 19.4.300 false true 31 July 2025 1 August 2024 false 1 August 2025 31 July 2026 31 July 2026 13532317 Mr L A Barbier Mrs R E Barbier iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13532317 2025-07-31 13532317 2026-07-31 13532317 2025-08-01 2026-07-31 13532317 frs-core:CurrentFinancialInstruments 2026-07-31 13532317 frs-core:Non-currentFinancialInstruments 2026-07-31 13532317 frs-core:SharePremium 2025-07-31 13532317 frs-core:SharePremium 2026-07-31 13532317 frs-core:ShareCapital 2026-07-31 13532317 frs-core:RetainedEarningsAccumulatedLosses 2025-08-01 2026-07-31 13532317 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2025-07-31 13532317 frs-core:RetainedEarningsAccumulatedLosses 2026-07-31 13532317 frs-bus:PrivateLimitedCompanyLtd 2025-08-01 2026-07-31 13532317 frs-bus:FilletedAccounts 2025-08-01 2026-07-31 13532317 frs-bus:SmallEntities 2025-08-01 2026-07-31 13532317 frs-bus:AuditExempt-NoAccountantsReport 2025-08-01 2026-07-31 13532317 frs-bus:SmallCompaniesRegimeForAccounts 2025-08-01 2026-07-31 13532317 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2025-07-31 13532317 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2026-07-31 13532317 frs-bus:Director1 2025-08-01 2026-07-31 13532317 frs-bus:Director2 2025-08-01 2026-07-31 13532317 frs-countries:EnglandWales 2025-08-01 2026-07-31 13532317 2024-07-31 13532317 2025-07-31 13532317 2024-08-01 2025-07-31 13532317 frs-core:CurrentFinancialInstruments 2025-07-31 13532317 frs-core:Non-currentFinancialInstruments 2025-07-31 13532317 frs-core:SharePremium 2025-07-31 13532317 frs-core:ShareCapital 2025-07-31 13532317 frs-core:RetainedEarningsAccumulatedLosses 2025-07-31 13532317 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2025-07-31
Registered number: 13532317
Primus Passus Property Management Limited
Unaudited Financial Statements
For The Year Ended 31 July 2026
Primus Passus Property Management Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
Primus Passus Property Management Limited
Balance Sheet
As At 31 July 2026
Balance Sheet
Registered number: 13532317

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Investment Properties | 4 |  | 1,160,000 |  | 1,160,000
|  |  | 1,160,000 |  | 1,160,000
CURRENT ASSETS
Debtors | 5 | 980 |  | 980 |
Cash at bank and in hand |  | 11,399 |  | 8,076 |
|  | 12,379 |  | 9,056 |
Creditors: Amounts Falling Due Within One Year | 6 | (57,037 ) |  | (57,642 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (44,658 ) |  | (48,586 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 1,115,342 |  | 1,111,414
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (1,065,654 ) |  | (1,070,654 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (1,536 ) |  | (1,536 )
NET ASSETS |  |  | 48,152 |  | 39,224
CAPITAL AND RESERVES
Called up share capital | 9 |  | 30,001 |  | 30,001
Share premium account |  |  | 1 |  | 1
Fair value reserve | 10 |  | (4,506 ) |  | (4,506 )
Profit and Loss Account |  |  | 22,656 |  | 13,728
SHAREHOLDERS' FUNDS |  |  | 48,152 |  | 39,224

Page 1
Page 2
Primus Passus Property Management Limited
Balance Sheet (continued)
As At 31 July 2026
For the year ending 31 July 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 L A Barbier Director
20 August 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Primus Passus Property Management Limited
Notes to the Financial Statements
For The Year Ended 31 July 2026
Notes to the Financial Statements
1. General Information
Primus Passus Property Management Limited is a private company, limited by shares, incorporated in England & Wales, registered number 13532317 . The registered office is 11 Boringdon Terrace, Turnchapel, Plymouth, Devon, PL9 9TQ.
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 comprises rent receivable by the Company and is recognised in the period that the rent covers.
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.
2.4. 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 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.
Page 3
Page 4
Primus Passus Property Management Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 July 2026
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2025: 2)
2 2
4. Investment Property

| 2026
--- | ---
| £
Fair Value
As at 1 August 2025 and 31 July 2026 | 1,160,000

The fair value of the investment properties has been valued by the directors at 31 July 2026.
5. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 980 |  | 980

6. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Other creditors | 54,004 |  | 55,011
Taxation and social security | 3,033 |  | 2,631
| 57,037 |  | 57,642

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

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Other loans | 811,753 |  | 816,753
Other creditors | 253,901 |  | 253,901
| 1,065,654 |  | 1,070,654

Within other loans £679,993 (2025:£684,993) are due after more than 5 years.
8. Secured Creditors
The other loans are secured against the investment properties.
9. Share Capital

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 30,001 |  | 30,001

Page 4
Page 5
Primus Passus Property Management Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 July 2026
10. Reserves

| Share Premium | Fair value reserve | Profit and Loss Account
--- | --- | --- | ---
| £ | £ | £
As at 1 August 2025 | 1 | (4,506 ) | 13,728
Profit for the year and total comprehensive income | - | - | 12,928
Dividends paid | - | - | (4,000)
As at 31 July 2026 | 1 | (4,506 ) | 22,656

Page 5