Acorah Software Products - Accounts Production 19.4.300 false true 31 October 2024 1 November 2023 false 1 November 2024 31 October 2025 31 October 2025 10721741 Mr Pawel Piotrowski Mr Piotr Maruszak true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10721741 2024-10-31 10721741 2025-10-31 10721741 2024-11-01 2025-10-31 10721741 frs-core:CurrentFinancialInstruments 2025-10-31 10721741 frs-core:Non-currentFinancialInstruments 2025-10-31 10721741 frs-core:FurnitureFittings 2025-10-31 10721741 frs-core:FurnitureFittings 2024-11-01 2025-10-31 10721741 frs-core:FurnitureFittings 2024-10-31 10721741 frs-core:ShareCapital 2025-10-31 10721741 frs-core:RetainedEarningsAccumulatedLosses 2024-11-01 2025-10-31 10721741 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2024-10-31 10721741 frs-core:RetainedEarningsAccumulatedLosses 2025-10-31 10721741 frs-bus:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 10721741 frs-bus:FilletedAccounts 2024-11-01 2025-10-31 10721741 frs-bus:SmallEntities 2024-11-01 2025-10-31 10721741 frs-bus:AuditExempt-NoAccountantsReport 2024-11-01 2025-10-31 10721741 frs-bus:SmallCompaniesRegimeForAccounts 2024-11-01 2025-10-31 10721741 1 2024-11-01 2025-10-31 10721741 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2024-10-31 10721741 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2025-10-31 10721741 frs-bus:Director1 2024-11-01 2025-10-31 10721741 frs-bus:Director2 2024-11-01 2025-10-31 10721741 frs-countries:EnglandWales 2024-11-01 2025-10-31 10721741 2023-10-31 10721741 2024-10-31 10721741 2023-11-01 2024-10-31 10721741 frs-core:CurrentFinancialInstruments 2024-10-31 10721741 frs-core:Non-currentFinancialInstruments 2024-10-31 10721741 frs-core:ShareCapital 2024-10-31 10721741 frs-core:RetainedEarningsAccumulatedLosses 2024-10-31 10721741 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2024-10-31
Registered number: 10721741
Partners Property Investment Ltd
Unaudited Financial Statements
For The Year Ended 31 October 2025
Optimise Accountants Ltd
Office 15 Bramley House 2a
Bramley Road
Long Eaton
Nottinghamshire
NG10 3SX
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 10721741
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1,043 1,304
Investment Properties 5 601,715 386,797
602,758 388,101
CURRENT ASSETS
Debtors 6 360,435 357,407
Investments 7 80 80
Cash at bank and in hand 3,677 115
364,192 357,602
Creditors: Amounts Falling Due Within One Year 8 (245,514 ) (268,358 )
NET CURRENT ASSETS (LIABILITIES) 118,678 89,244
TOTAL ASSETS LESS CURRENT LIABILITIES 721,436 477,345
Creditors: Amounts Falling Due After More Than One Year 9 (484,622 ) (339,877 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (30,475 ) (30,475 )
NET ASSETS 206,339 106,993
CAPITAL AND RESERVES
Called up share capital 10 1,000 1,000
Fair value reserve 11 134,603 134,603
Profit and Loss Account 70,736 (28,610 )
SHAREHOLDERS' FUNDS 206,339 106,993
Page 1
Page 2
For the year ending 31 October 2025 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 Piotr Maruszak
Director
07/09/2026
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
Partners Property Investment Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 10721741 . The registered office is 150 Albert Road, Morley, Leeds, West Yorkshire, LS27 8RT.
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 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.
2.3. 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 20% reducing balance basis
2.4. Investment Properties
Investment properties are measured at fair value determined annually and adjusted if necessary for any difference in the nature, location or condition of the specific asset. The fair value of property was obtained from an online property resource company and has not been based on a valuation by an independent valuer with a professional qualification.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2024: 2)
3 2
4. Tangible Assets
Fixtures & Fittings
£
Cost
As at 1 November 2024 3,585
As at 31 October 2025 3,585
Depreciation
As at 1 November 2024 2,281
Provided during the period 261
As at 31 October 2025 2,542
...CONTINUED
Page 3
Page 4
Net Book Value
As at 31 October 2025 1,043
As at 1 November 2024 1,304
5. Investment Property
2025
£
Fair Value
As at 1 November 2024 386,797
Additions 214,918
As at 31 October 2025 601,715
6. Debtors
2025 2024
£ £
Due within one year
Other debtors 360,435 357,407
7. Current Asset Investments
2025 2024
£ £
Unlisted investments 80 80
8. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Other taxes and social security 132 -
Other creditors 199,490 229,050
Directors' loan accounts 45,892 39,308
245,514 268,358
9. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 484,622 339,877
10. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 1,000 1,000
Page 4
Page 5
11. Reserves
Fair value reserve Profit and Loss Account
£ £
As at 1 November 2024 134,603 (28,610 )
Profit for the year and total comprehensive income - 99,346
As at 31 October 2025 134,603 70,736
12. Ultimate Controlling Party
There is no ultimate controlling party due to no shareholder holding over 50% of the total issued share capital.
Page 5