Acorah Software Products - Accounts Production 19.4.351 false true 31 January 2025 1 February 2024 false 1 February 2025 31 January 2026 31 January 2026 14586194 Mr T Masih Mrs U Masih Mr J Masih Miss S Masih iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 14586194 2025-01-31 14586194 2026-01-31 14586194 2025-02-01 2026-01-31 14586194 frs-core:CurrentFinancialInstruments 2026-01-31 14586194 frs-core:Non-currentFinancialInstruments 2026-01-31 14586194 frs-core:RevaluationReserve 2025-02-01 2026-01-31 14586194 frs-core:RevaluationReserve 2025-01-31 14586194 frs-core:RevaluationReserve 2026-01-31 14586194 frs-core:ShareCapital 2026-01-31 14586194 frs-core:RetainedEarningsAccumulatedLosses 2026-01-31 14586194 frs-bus:PrivateLimitedCompanyLtd 2025-02-01 2026-01-31 14586194 frs-bus:FilletedAccounts 2025-02-01 2026-01-31 14586194 frs-bus:SmallEntities 2025-02-01 2026-01-31 14586194 frs-bus:AuditExempt-NoAccountantsReport 2025-02-01 2026-01-31 14586194 frs-bus:SmallCompaniesRegimeForAccounts 2025-02-01 2026-01-31 14586194 frs-bus:OrdinaryShareClass1 2025-02-01 2026-01-31 14586194 frs-bus:OrdinaryShareClass1 2026-01-31 14586194 frs-core:DeferredTaxation 2025-02-01 2026-01-31 14586194 frs-core:DeferredTaxation 2025-01-31 14586194 frs-core:DeferredTaxation 2026-01-31 14586194 frs-bus:Director1 2025-02-01 2026-01-31 14586194 frs-bus:Director2 2025-02-01 2026-01-31 14586194 frs-bus:Director3 2025-02-01 2026-01-31 14586194 frs-bus:Director4 2025-02-01 2026-01-31 14586194 frs-countries:EnglandWales 2025-02-01 2026-01-31 14586194 2024-01-31 14586194 2025-01-31 14586194 2024-02-01 2025-01-31 14586194 frs-core:CurrentFinancialInstruments 2025-01-31 14586194 frs-core:Non-currentFinancialInstruments 2025-01-31 14586194 frs-core:RevaluationReserve 2025-01-31 14586194 frs-core:ShareCapital 2025-01-31 14586194 frs-core:RetainedEarningsAccumulatedLosses 2025-01-31 14586194 frs-bus:OrdinaryShareClass1 2024-02-01 2025-01-31
Registered number: 14586194
RR Masih Investments Limited
Unaudited Financial Statements
For The Year Ended 31 January 2026
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 14586194
2026 2025
Notes £ £ £ £
FIXED ASSETS
Investment Properties 4 1,930,000 1,880,000
1,930,000 1,880,000
CURRENT ASSETS
Cash at bank and in hand 84 1,001
84 1,001
Creditors: Amounts Falling Due Within One Year 5 (7,771 ) (26,568 )
NET CURRENT ASSETS (LIABILITIES) (7,687 ) (25,567 )
TOTAL ASSETS LESS CURRENT LIABILITIES 1,922,313 1,854,433
Creditors: Amounts Falling Due After More Than One Year 6 (1,845,623 ) (1,842,696 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (7,220 ) (5,890 )
NET ASSETS 69,470 5,847
CAPITAL AND RESERVES
Called up share capital 9 100 100
Revaluation reserve 10 30,780 25,110
Profit and Loss Account 38,590 (19,363 )
SHAREHOLDERS' FUNDS 69,470 5,847
Page 1
Page 2
For the year ending 31 January 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 T Masih
Director
2nd October 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
RR Masih Investments Limited is a private company, limited by shares, incorporated in England & Wales, registered number 14586194 . The registered office is 36 Harding Close, Bedford, MK42 0JR.
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.
The entities functional and presentation currency is British £ sterling.
2.2. Significant judgements and estimations
The preparation of accounts under FRS 102 requires management to make judgements, estimates and assumptions that affect the value of the turnover and profit reported in the profit and loss account for the financial year and the value of assets and liabilities recorded in the balance sheet.
2.3. 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 rental of investment properties and from the rendering of services. 
2.4. 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.
2.5. 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 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.
...CONTINUED
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2.5. Taxation - continued
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 4 (2025: 4)
4 4
4. Investment Property
2026
£
Fair Value
As at 1 February 2025 1,880,000
Revaluations 50,000
As at 31 January 2026 1,930,000
If investment property had been accounted for under historical cost accounting rules, the amounts would be:
2026 2025
£ £
Cost 1,904,000 1,904,000
Investment property portfolio was revalued at an open market value on 2 October 2025. The formal valuation was undertaken by Gold Crown Estate Agents, Bedford. For the year ended 31 Janaury 2026, the director conducted a desktop valuation of the property portfolio and has updated the valaution of one property. The remaining properties are not materially different compared to the last formal valuation conducted by Gold Crown Estate Agents..
5. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Other creditors 4,263 22,191
Taxation and social security 3,508 4,377
7,771 26,568
6. Creditors: Amounts Falling Due After More Than One Year
2026 2025
£ £
Bank loans 619,501 623,732
Other creditors 1,226,122 1,218,964
1,845,623 1,842,696
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7. Secured Creditors
Of the creditors, the bank loans and overdrafts amounts are secured. These are mortgages which are secured against each individual investment property.
2026 2025
£ £
Bank loans and overdrafts 619,501 623,732
8. Provisions for Liabilities
Deferred Tax Total
£ £
As at 1 February 2025 5,890 5,890
Additions 1,330 1,330
Balance at 31 January 2026 7,220 7,220
Deferred tax represents the total fair value adjustment gain made on investment properties above original cost value at the current tax rate.
9. Share Capital
2026 2025
Allotted, called up but not fully paid £ £
100 Ordinary Shares of £ 1.00 each 100 100
10. Reserves
Revaluation Reserve
£
As at 1 February 2025 25,110
Surplus on revaluation 5,670
As at 31 January 2026 30,780
Revaluation reserve only represents fair value gains which results in a valuation above the original cost price of each individual investment property less deferred tax applicable on those fair value gains.
Fair value adjustments that take an investment property below its original cost are not netted off against gains within revaluation reserve and remain within the profit and loss distributable reserve.
Revaluation reserves are classed as non-distributable reserves.
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