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 08347414 Mr Brian Buckley Mr Charles Buckley Miss Rachel Buckley iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08347414 2025-01-31 08347414 2026-01-31 08347414 2025-02-01 2026-01-31 08347414 frs-core:CurrentFinancialInstruments 2026-01-31 08347414 frs-core:ComputerEquipment 2026-01-31 08347414 frs-core:ComputerEquipment 2025-02-01 2026-01-31 08347414 frs-core:ComputerEquipment 2025-01-31 08347414 frs-core:OtherReservesSubtotal 2026-01-31 08347414 frs-core:ShareCapital 2026-01-31 08347414 frs-core:RetainedEarningsAccumulatedLosses 2026-01-31 08347414 frs-bus:PrivateLimitedCompanyLtd 2025-02-01 2026-01-31 08347414 frs-bus:FilletedAccounts 2025-02-01 2026-01-31 08347414 frs-bus:SmallEntities 2025-02-01 2026-01-31 08347414 frs-bus:AuditExempt-NoAccountantsReport 2025-02-01 2026-01-31 08347414 frs-bus:SmallCompaniesRegimeForAccounts 2025-02-01 2026-01-31 08347414 frs-bus:Director1 2025-02-01 2026-01-31 08347414 frs-bus:Director2 2025-02-01 2026-01-31 08347414 frs-bus:Director3 2025-02-01 2026-01-31 08347414 frs-countries:EnglandWales 2025-02-01 2026-01-31 08347414 2024-01-31 08347414 2025-01-31 08347414 2024-02-01 2025-01-31 08347414 frs-core:CurrentFinancialInstruments 2025-01-31 08347414 frs-core:OtherReservesSubtotal 2025-01-31 08347414 frs-core:ShareCapital 2025-01-31 08347414 frs-core:RetainedEarningsAccumulatedLosses 2025-01-31
Registered number: 08347414
MCRB PROPERTY LIMITED
Unaudited Financial Statements
For The Year Ended 31 January 2026
Hadfields Chartered Certified Accountants
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 08347414
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1,062 1,471
Investment Properties 5 575,000 575,000
576,062 576,471
CURRENT ASSETS
Debtors 6 14,216 520
Cash at bank and in hand 48,674 53,173
62,890 53,693
Creditors: Amounts Falling Due Within One Year 7 (79,810 ) (95,518 )
NET CURRENT ASSETS (LIABILITIES) (16,920 ) (41,825 )
TOTAL ASSETS LESS CURRENT LIABILITIES 559,142 534,646
PROVISIONS FOR LIABILITIES
Deferred Taxation (202 ) (279 )
NET ASSETS 558,940 534,367
CAPITAL AND RESERVES
Called up share capital 8 999 999
Other reserves 279,270 279,270
Profit and Loss Account 278,671 254,098
SHAREHOLDERS' FUNDS 558,940 534,367
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 Brian Buckley
Director
Mr Charles Buckley
Director
Miss Rachel Buckley
Director
14/10/2026
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
MCRB PROPERTY LIMITED is a private company, limited by shares, incorporated in England & Wales, registered number 08347414 . The registered office is Rose Cottage, 120 St. Johns Road, Chesterfield, S41 8TW.
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.
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:
Computer equiptment                           - 20% on cost
Computer Equipment 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
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.
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: NIL NIL (2025: NIL)
- -
Page 3
Page 4
4. Tangible Assets
Computer Equipment
£
Cost
As at 1 February 2025 2,730
As at 31 January 2026 2,730
Depreciation
As at 1 February 2025 1,259
Provided during the period 409
As at 31 January 2026 1,668
Net Book Value
As at 31 January 2026 1,062
As at 1 February 2025 1,471
5. Investment Property
2026
£
Fair Value
As at 1 February 2025 and 31 January 2026 575,000
6. Debtors
2026 2025
£ £
Due within one year
Trade debtors 13,752 -
Other debtors 464 520
14,216 520
7. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Trade creditors (1 ) 93
Other creditors 72,878 86,944
Taxation and social security 6,933 8,481
79,810 95,518
8. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 999 999
Page 4