Acorah Software Products - Accounts Production 19.4.351 false true 31 July 2025 1 August 2024 false 1 August 2025 31 July 2026 31 July 2026 4835181 Mr Howard Lux Mrs Margaret Lux Mrs Margaret Lux MB Lux false iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 4835181 2025-07-31 4835181 2026-07-31 4835181 2025-08-01 2026-07-31 4835181 frs-core:CurrentFinancialInstruments 2026-07-31 4835181 frs-core:Non-currentFinancialInstruments 2026-07-31 4835181 frs-core:FurnitureFittings 2026-07-31 4835181 frs-core:FurnitureFittings 2025-08-01 2026-07-31 4835181 frs-core:FurnitureFittings 2025-07-31 4835181 frs-core:ShareCapital 2026-07-31 4835181 frs-core:RetainedEarningsAccumulatedLosses 2026-07-31 4835181 frs-bus:PrivateLimitedCompanyLtd 2025-08-01 2026-07-31 4835181 frs-bus:FilletedAccounts 2025-08-01 2026-07-31 4835181 frs-bus:SmallEntities 2025-08-01 2026-07-31 4835181 frs-bus:AuditExempt-NoAccountantsReport 2025-08-01 2026-07-31 4835181 frs-bus:SmallCompaniesRegimeForAccounts 2025-08-01 2026-07-31 4835181 1 2025-08-01 2026-07-31 4835181 frs-bus:Director1 2025-08-01 2026-07-31 4835181 frs-bus:Director2 2025-08-01 2026-07-31 4835181 frs-bus:CompanySecretary1 2025-08-01 2026-07-31 4835181 frs-countries:EnglandWales 2025-08-01 2026-07-31 4835181 2024-07-31 4835181 2025-07-31 4835181 2024-08-01 2025-07-31 4835181 frs-core:CurrentFinancialInstruments 2025-07-31 4835181 frs-core:Non-currentFinancialInstruments 2025-07-31 4835181 frs-core:ShareCapital 2025-07-31 4835181 frs-core:RetainedEarningsAccumulatedLosses 2025-07-31
Registered number: 4835181
CMP PROPERTIES (UK) LIMITED
Unaudited Financial Statements
For The Year Ended 31 July 2026
Julie Lucas Chartered Accountant
BA ACA
Woodhouse Farm
Anson Road
Poynton
Cheshire
SK12 1TD
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 4835181
2026 2025
Notes £ £ £ £
FIXED ASSETS
Investment Properties 5 976,678 976,678
976,678 976,678
CURRENT ASSETS
Debtors 6 10,576 14,781
Cash at bank and in hand 40,388 12,680
50,964 27,461
Creditors: Amounts Falling Due Within One Year 7 (6,748 ) (5,130 )
NET CURRENT ASSETS (LIABILITIES) 44,216 22,331
TOTAL ASSETS LESS CURRENT LIABILITIES 1,020,894 999,009
Creditors: Amounts Falling Due After More Than One Year 8 (773,906 ) (772,115 )
NET ASSETS 246,988 226,894
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account 246,888 226,794
SHAREHOLDERS' FUNDS 246,988 226,894
Page 1
Page 2
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
Mrs Margaret Lux
Director
01/10/2026
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
CMP PROPERTIES (UK) LIMITED Registered number 4835181 is a limited by shares company incorporated in England & Wales. The Registered Office is Dodle Farm Oldham Road, Denshaw, Oldham, OL3 5RP.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities (effective January 2015).
2.2. Turnover
Turnover comprises the invoiced value of 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 20% on cost
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
The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in periods in which the timing differences reverse, based on tax rates and the law enacted or substantively enacted at the balance sheet date.
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: NIL (2025: NIL)
- -
4. Tangible Assets
Fixtures & Fittings
£
Cost
As at 1 August 2025 3,821
As at 31 July 2026 3,821
Depreciation
As at 1 August 2025 3,821
As at 31 July 2026 3,821
...CONTINUED
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Page 4
Net Book Value
As at 31 July 2026 -
As at 1 August 2025 -
5. Investment Property
2026
£
Fair Value
As at 1 August 2025 and 31 July 2026 976,678
6. Debtors
2026 2025
£ £
Due within one year
Trade debtors 10,138 14,343
Other debtors 438 438
10,576 14,781
7. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Trade creditors 115 426
Bank loans and overdrafts - 2,167
Corporation tax 4,714 618
Other creditors 1,319 1,319
Accruals and deferred income 600 600
6,748 5,130
8. Creditors: Amounts Falling Due After More Than One Year
2026 2025
£ £
Property Mortgages 749,816 749,816
Directors' loan account 24,090 22,299
773,906 772,115
9. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 100 100
10. Controlling Party
The company's controlling party is MB Lux by virtue of her ownership of 56% of the issued share capital in the company.
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