Acorah Software Products - Accounts Production 19.3.550 false true 31 March 2025 1 April 2024 false 1 April 2025 31 March 2026 31 March 2026 14551487 Mrs Karin Malleschitz Mr Thomas Malleschitz iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 14551487 2025-03-31 14551487 2026-03-31 14551487 2025-04-01 2026-03-31 14551487 frs-core:CurrentFinancialInstruments 2026-03-31 14551487 frs-core:Non-currentFinancialInstruments 2026-03-31 14551487 frs-core:ShareCapital 2026-03-31 14551487 frs-core:RetainedEarningsAccumulatedLosses 2026-03-31 14551487 frs-bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 14551487 frs-bus:FilletedAccounts 2025-04-01 2026-03-31 14551487 frs-bus:SmallEntities 2025-04-01 2026-03-31 14551487 frs-bus:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 14551487 frs-bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 14551487 frs-bus:Director1 2025-04-01 2026-03-31 14551487 frs-bus:Director2 2025-04-01 2026-03-31 14551487 frs-countries:EnglandWales 2025-04-01 2026-03-31 14551487 2024-03-31 14551487 2025-03-31 14551487 2024-04-01 2025-03-31 14551487 frs-core:CurrentFinancialInstruments 2025-03-31 14551487 frs-core:Non-currentFinancialInstruments 2025-03-31 14551487 frs-core:ShareCapital 2025-03-31 14551487 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31
Registered number: 14551487
M2 COMMERCIAL LIMITED
Unaudited Financial Statements
For The Year Ended 31 March 2026
Property Accounting Here Limited
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 14551487
2026 2025
Notes £ £ £ £
FIXED ASSETS
Investment Properties 4 561,603 561,603
561,603 561,603
CURRENT ASSETS
Debtors 5 33,703 59,863
Cash at bank and in hand 1,049 45,851
34,752 105,714
Creditors: Amounts Falling Due Within One Year 6 (7,207 ) (12,096 )
NET CURRENT ASSETS (LIABILITIES) 27,545 93,618
TOTAL ASSETS LESS CURRENT LIABILITIES 589,148 655,221
Creditors: Amounts Falling Due After More Than One Year 7 (554,121 ) (619,121 )
NET ASSETS 35,027 36,100
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account 34,927 36,000
SHAREHOLDERS' FUNDS 35,027 36,100
Page 1
Page 2
For the year ending 31 March 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
Mrs Karin Malleschitz
Director
28th 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
M2 COMMERCIAL LIMITED is a private company, limited by shares, incorporated in England & Wales, registered number 14551487 . The registered office is 3rd Floor, 86-90 Paul Street, London, EC2A 4NE.
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. 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 year was: NIL (2025: NIL)
- -
4. Investment Property
2026
£
Fair Value
As at 1 April 2025 and 31 March 2026 561,603
5. Debtors
2026 2025
£ £
Due within one year
Trade debtors 7,097 22,402
Due after more than one year
Other debtors 26,606 37,461
33,703 59,863
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Page 4
6. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Trade creditors (1 ) (1 )
Other creditors 7,208 12,097
7,207 12,096
7. Creditors: Amounts Falling Due After More Than One Year
2026 2025
£ £
Other creditors 554,121 619,121
Included within other creditors is an amount of £412,188 owed to a company with common directors and shareholders.
8. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 100 100
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