Acorah Software Products - Accounts Production 19.3.600 false true 30 April 2025 1 May 2024 false 1 May 2025 30 April 2026 30 April 2026 10138373 Mr Mark Cambage Mr Mark Jenner iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10138373 2025-04-30 10138373 2026-04-30 10138373 2025-05-01 2026-04-30 10138373 frs-core:CurrentFinancialInstruments 2026-04-30 10138373 frs-core:Non-currentFinancialInstruments 2026-04-30 10138373 frs-core:ComputerEquipment 2026-04-30 10138373 frs-core:ComputerEquipment 2025-05-01 2026-04-30 10138373 frs-core:ComputerEquipment 2025-04-30 10138373 frs-core:FurnitureFittings 2026-04-30 10138373 frs-core:FurnitureFittings 2025-05-01 2026-04-30 10138373 frs-core:FurnitureFittings 2025-04-30 10138373 frs-core:ShareCapital 2026-04-30 10138373 frs-core:RetainedEarningsAccumulatedLosses 2026-04-30 10138373 frs-bus:PrivateLimitedCompanyLtd 2025-05-01 2026-04-30 10138373 frs-bus:FilletedAccounts 2025-05-01 2026-04-30 10138373 frs-bus:SmallEntities 2025-05-01 2026-04-30 10138373 frs-bus:AuditExempt-NoAccountantsReport 2025-05-01 2026-04-30 10138373 frs-bus:SmallCompaniesRegimeForAccounts 2025-05-01 2026-04-30 10138373 frs-bus:OrdinaryShareClass1 2025-05-01 2026-04-30 10138373 frs-bus:OrdinaryShareClass1 2026-04-30 10138373 frs-bus:Director1 2025-05-01 2026-04-30 10138373 frs-bus:Director2 2025-05-01 2026-04-30 10138373 frs-countries:EnglandWales 2025-05-01 2026-04-30 10138373 2024-04-30 10138373 2025-04-30 10138373 2024-05-01 2025-04-30 10138373 frs-core:CurrentFinancialInstruments 2025-04-30 10138373 frs-core:Non-currentFinancialInstruments 2025-04-30 10138373 frs-core:ShareCapital 2025-04-30 10138373 frs-core:RetainedEarningsAccumulatedLosses 2025-04-30 10138373 frs-bus:OrdinaryShareClass1 2024-05-01 2025-04-30
Registered number: 10138373
Mark II Property Investments Limited
Financial Statements
For The Year Ended 30 April 2026
MAS GRP Ltd
39 High Street
Orpington
BR6 0JE
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 10138373
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 12,728 14,974
Investment Properties 5 706,047 706,047
718,775 721,021
CURRENT ASSETS
Cash at bank and in hand 33,026 14,974
33,026 14,974
Creditors: Amounts Falling Due Within One Year 6 (189,543 ) (182,745 )
NET CURRENT ASSETS (LIABILITIES) (156,517 ) (167,771 )
TOTAL ASSETS LESS CURRENT LIABILITIES 562,258 553,250
Creditors: Amounts Falling Due After More Than One Year 7 (627,156 ) (623,220 )
NET LIABILITIES (64,898 ) (69,970 )
CAPITAL AND RESERVES
Called up share capital 8 20,000 20,000
Profit and Loss Account (84,898 ) (89,970 )
SHAREHOLDERS' FUNDS (64,898) (69,970)
Page 1
Page 2
For the year ending 30 April 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 Mark Jenner
Director
21 September 2026
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Mark II Property Investments Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10138373 . The registered office is 39 High Street, Orpington, Kent, BR6 0JE.
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 amounts receivable for goods and services supplied by the company, net of Value Added Tax and trade discounts.
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:
Fixtures & Fittings 15% reducing balance
Computer Equipment 25% straight line
2.4. Investment Properties
Investment properties shall not be subject to periodic charges for depreciation except for properties held on lease, which shall be depreciated at least over the period when the unexpired term is 20 years or less.
Investment properties shall be included in the balance sheet at their market value.
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 year 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 asset reflects 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 or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
2.6. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2025: 2)
2 2
Page 3
Page 4
4. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 May 2025 39,897 2,072 41,969
As at 30 April 2026 39,897 2,072 41,969
Depreciation
As at 1 May 2025 24,923 2,072 26,995
Provided during the period 2,246 - 2,246
As at 30 April 2026 27,169 2,072 29,241
Net Book Value
As at 30 April 2026 12,728 - 12,728
As at 1 May 2025 14,974 - 14,974
5. Investment Property
2026
£
Fair Value
As at 1 May 2025 and 30 April 2026 706,047
6. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Trade creditors (1 ) (1 )
Accruals and deferred income 1,620 1,620
Directors' loan accounts 187,924 181,126
189,543 182,745
7. Creditors: Amounts Falling Due After More Than One Year
2026 2025
£ £
Bank loans 627,156 623,220
8. Share Capital
2026 2025
Allotted, called up and fully paid £ £
20,000 Ordinary Shares of £ 1.000 each 20,000 20,000
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