Acorah Software Products - Accounts Production 19.4.351 false true true 31 January 2025 1 February 2024 false 1 February 2025 31 January 2026 31 January 2026 13843922 Mr Prashantkumar Dhirajlal Soni Mrs Neha Maheshkumar Soni iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13843922 2025-01-31 13843922 2026-01-31 13843922 2025-02-01 2026-01-31 13843922 frs-core:Non-currentFinancialInstruments 2026-01-31 13843922 frs-core:ShareCapital 2026-01-31 13843922 frs-core:RetainedEarningsAccumulatedLosses 2026-01-31 13843922 frs-bus:PrivateLimitedCompanyLtd 2025-02-01 2026-01-31 13843922 frs-bus:FilletedAccounts 2025-02-01 2026-01-31 13843922 frs-bus:SmallEntities 2025-02-01 2026-01-31 13843922 frs-bus:AuditExempt-NoAccountantsReport 2025-02-01 2026-01-31 13843922 frs-bus:SmallCompaniesRegimeForAccounts 2025-02-01 2026-01-31 13843922 frs-bus:Director1 2025-02-01 2026-01-31 13843922 frs-bus:Director2 2025-02-01 2026-01-31 13843922 frs-countries:EnglandWales 2025-02-01 2026-01-31 13843922 2024-01-31 13843922 2025-01-31 13843922 2024-02-01 2025-01-31 13843922 frs-core:Non-currentFinancialInstruments 2025-01-31 13843922 frs-core:ShareCapital 2025-01-31 13843922 frs-core:RetainedEarningsAccumulatedLosses 2025-01-31
Registered number: 13843922
Nson Properties Ltd
Unaudited Financial Statements
For The Year Ended 31 January 2026
DRP Partners Ltd
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—5
Page 1
Statement of Financial Position
Registered number: 13843922
2026 2025
as restated
Notes £ £ £ £
FIXED ASSETS
Investment Properties 4 283,677 283,677
283,677 283,677
CURRENT ASSETS
Cash at bank and in hand 16,456 18,768
16,456 18,768
Creditors: Amounts Falling Due Within One Year 5 (95,711 ) (95,651 )
NET CURRENT ASSETS (LIABILITIES) (79,255 ) (76,883 )
TOTAL ASSETS LESS CURRENT LIABILITIES 204,422 206,794
Creditors: Amounts Falling Due After More Than One Year 6 (205,499 ) (205,499 )
NET (LIABILITIES)/ASSETS (1,077 ) 1,295
CAPITAL AND RESERVES
Called up share capital 8 100 100
Income Statement (1,177 ) 1,195
SHAREHOLDERS' FUNDS (1,077) 1,295
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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 Income Statement.
On behalf of the board
Mr Prashantkumar Dhirajlal Soni
Director
19/10/2026
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Nson Properties Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13843922 . The registered office is Dukes Court, 91 Wellington Street, Luton, LU1 5AF.
The presentation currency of the financial statements is the Pound Sterling (£).
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. Going Concern Disclosure
The financial statements have been prepared on a going concern basis as the directors are satisfied that the company will have adequate resources to meet its liabilities to third parties as they fall due.
2.3. Significant judgements and estimations
In the application of the company's accounting policies, the director is required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period or in the period of the revision and future periods where the revision affects both current and future periods.
There are significant judgements and estimates involved in the preparation of the financial statements. 
2.4. Turnover
Revenue is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax.
Revenue represents the value of rental income chargeable in respect of the company's investment property. Revenue is recognised evenly over the period of the rental agreement. 
2.5. 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 income statement.
2.6. Financial Instruments
Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit or loss.
Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit and loss.
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2.7. 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.
2.8. Cash and cash equivalents
Cash and cash equivalents in the statement of financial position comprise cash at banks and in hand, short term deposits with an original maturity date of one month. Cash equivalents are defined as short-term, highly liquid investments that are readily convertible to known amounts of cash and that are subject to an insignificant risk of changes in value.
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 February 2025 and 31 January 2026 283,677
If investment property had been accounted for under historical cost accounting rules, the amounts would be:
2026 2025
as restated
£ £
Cost 283,677 283,677
Investment property was valued on an open market basis on 31 January 2026 by the directors of the company.
5. Creditors: Amounts Falling Due Within One Year
2026 2025
as restated
£ £
Other creditors 95,711 95,651
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6. Creditors: Amounts Falling Due After More Than One Year
2026 2025
as restated
£ £
Bank loans 205,499 205,499
7. Secured Creditors
Of the creditors the following amounts are secured.
2026 2025
as restated
£ £
Bank loans and overdrafts 205,499 205,499
8. Share Capital
2026 2025
as restated
£ £
Allotted, Called up and fully paid 100 100
9. Related Party Transactions
Included in other creditors due within one year is an amount of £95,051 (2025: £95,051) due to the directors of the company. The loan remains interest free and repayable on demand.
10. Transition to FRS 102
The company transitioned to FRS 102 for the period ended 31 January 2026, applying the standard retrospectively from 01 February 2025. This transition has no impact on the financial statements of the company and hence, the reconciliation of equity and profit and loss is not considered necessary.
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