Acorah Software Products - Accounts Production 19.4.300 false true 31 January 2025 1 February 2024 false 1 February 2025 31 January 2026 31 January 2026 13854696 Mr SAM MARTIN iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13854696 2025-01-31 13854696 2026-01-31 13854696 2025-02-01 2026-01-31 13854696 frs-core:CurrentFinancialInstruments 2026-01-31 13854696 frs-core:Non-currentFinancialInstruments 2026-01-31 13854696 frs-core:MotorVehicles 2026-01-31 13854696 frs-core:MotorVehicles 2025-02-01 2026-01-31 13854696 frs-core:MotorVehicles 2025-01-31 13854696 frs-core:ShareCapital 2026-01-31 13854696 frs-core:RetainedEarningsAccumulatedLosses 2026-01-31 13854696 frs-bus:PrivateLimitedCompanyLtd 2025-02-01 2026-01-31 13854696 frs-bus:FilletedAccounts 2025-02-01 2026-01-31 13854696 frs-bus:SmallEntities 2025-02-01 2026-01-31 13854696 frs-bus:AuditExempt-NoAccountantsReport 2025-02-01 2026-01-31 13854696 frs-bus:SmallCompaniesRegimeForAccounts 2025-02-01 2026-01-31 13854696 frs-bus:Director1 2025-02-01 2026-01-31 13854696 frs-countries:EnglandWales 2025-02-01 2026-01-31 13854696 2024-01-31 13854696 2025-01-31 13854696 2024-02-01 2025-01-31 13854696 frs-core:CurrentFinancialInstruments 2025-01-31 13854696 frs-core:Non-currentFinancialInstruments 2025-01-31 13854696 frs-core:ShareCapital 2025-01-31 13854696 frs-core:RetainedEarningsAccumulatedLosses 2025-01-31
Registered number: 13854696
Martin & Browne Housing Limited
Unaudited Financial Statements
For The Year Ended 31 January 2026
SLM Accountants & Tax Advisors
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 13854696
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 27,878 34,848
Investment Properties 5 1,711,575 1,711,575
1,739,453 1,746,423
CURRENT ASSETS
Debtors 6 124,000 474,000
Cash at bank and in hand 912,680 15,844
1,036,680 489,844
Creditors: Amounts Falling Due Within One Year 7 (1,934,337 ) (1,386,419 )
NET CURRENT ASSETS (LIABILITIES) (897,657 ) (896,575 )
TOTAL ASSETS LESS CURRENT LIABILITIES 841,796 849,848
Creditors: Amounts Falling Due After More Than One Year 8 (900,919 ) (900,919 )
NET LIABILITIES (59,123 ) (51,071 )
CAPITAL AND RESERVES
Called up share capital 9 2 2
Profit and Loss Account (59,125 ) (51,073 )
SHAREHOLDERS' FUNDS (59,123) (51,071)
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 member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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 SAM MARTIN
Director
30/10/2026
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
Martin & Browne Housing Limited is a private company, limited by shares, incorporated in England & Wales, registered number 13854696 . The registered office is 55 Rectory Grove, Leigh-On-Sea, SS9 2HA.
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. 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:
Motor Vehicles 20% SLM
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2025: 1)
1 1
4. Tangible Assets
Motor Vehicles
£
Cost
As at 1 February 2025 54,450
As at 31 January 2026 54,450
Depreciation
As at 1 February 2025 19,602
Provided during the period 6,970
As at 31 January 2026 26,572
...CONTINUED
Page 3
Page 4
Net Book Value
As at 31 January 2026 27,878
As at 1 February 2025 34,848
5. Investment Property
2026
£
Fair Value
As at 1 February 2025 and 31 January 2026 1,711,575
6. Debtors
2026 2025
£ £
Due within one year
Other debtors 124,000 474,000
7. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Trade creditors (1 ) (1 )
Accruals and deferred income 1,800 101
Director's loan account 1,932,538 1,386,319
1,934,337 1,386,419
8. Creditors: Amounts Falling Due After More Than One Year
2026 2025
£ £
Bank loans 900,919 900,919
9. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 2 2
Page 4