Acorah Software Products - Accounts Production 19.2.450 false true 31 January 2025 1 February 2024 false 1 February 2025 31 January 2026 31 January 2026 08379509 Mr Nicholas John Mountford iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08379509 2025-01-31 08379509 2026-01-31 08379509 2025-02-01 2026-01-31 08379509 frs-core:CurrentFinancialInstruments 2026-01-31 08379509 frs-core:Non-currentFinancialInstruments 2026-01-31 08379509 frs-core:ComputerEquipment 2026-01-31 08379509 frs-core:ComputerEquipment 2025-02-01 2026-01-31 08379509 frs-core:ComputerEquipment 2025-01-31 08379509 frs-core:FurnitureFittings 2026-01-31 08379509 frs-core:FurnitureFittings 2025-02-01 2026-01-31 08379509 frs-core:FurnitureFittings 2025-01-31 08379509 frs-core:PlantMachinery 2026-01-31 08379509 frs-core:PlantMachinery 2025-02-01 2026-01-31 08379509 frs-core:PlantMachinery 2025-01-31 08379509 frs-core:ShareCapital 2026-01-31 08379509 frs-core:RetainedEarningsAccumulatedLosses 2026-01-31 08379509 frs-bus:PrivateLimitedCompanyLtd 2025-02-01 2026-01-31 08379509 frs-bus:FilletedAccounts 2025-02-01 2026-01-31 08379509 frs-bus:SmallEntities 2025-02-01 2026-01-31 08379509 frs-bus:AuditExempt-NoAccountantsReport 2025-02-01 2026-01-31 08379509 frs-bus:SmallCompaniesRegimeForAccounts 2025-02-01 2026-01-31 08379509 frs-core:UnlistedNon-exchangeTraded 2026-01-31 08379509 frs-core:UnlistedNon-exchangeTraded 2025-01-31 08379509 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2025-01-31 08379509 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2026-01-31 08379509 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2026-01-31 08379509 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2025-01-31 08379509 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2026-01-31 08379509 frs-bus:Director1 2025-02-01 2026-01-31 08379509 frs-countries:EnglandWales 2025-02-01 2026-01-31 08379509 2024-01-31 08379509 2025-01-31 08379509 2024-02-01 2025-01-31 08379509 frs-core:CurrentFinancialInstruments 2025-01-31 08379509 frs-core:Non-currentFinancialInstruments 2025-01-31 08379509 frs-core:ShareCapital 2025-01-31 08379509 frs-core:RetainedEarningsAccumulatedLosses 2025-01-31
Registered number: 08379509
Mirage Group Holdings Limited
Unaudited Financial Statements
For The Year Ended 31 January 2026
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 08379509
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 35,563 38,215
Investment Properties 5 1,756,195 1,756,195
Investments 6 24,630 24,710
1,816,388 1,819,120
CURRENT ASSETS
Debtors 7 92,063 35,147
Cash at bank and in hand 18,585 38,194
110,648 73,341
Creditors: Amounts Falling Due Within One Year 8 (40,743 ) (82,697 )
NET CURRENT ASSETS (LIABILITIES) 69,905 (9,356 )
TOTAL ASSETS LESS CURRENT LIABILITIES 1,886,293 1,809,764
Creditors: Amounts Falling Due After More Than One Year 9 (944,551 ) (981,126 )
NET ASSETS 941,742 828,638
CAPITAL AND RESERVES
Called up share capital 11 1,990 1,990
Profit and Loss Account 939,752 826,648
SHAREHOLDERS' FUNDS 941,742 828,638
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 Nicholas John Mountford
Director
29 October 2026
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Mirage Group Holdings Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08379509 . The registered office is Clay Lake Farm, Breach Road, Brown Edge, Stoke-on-Trent, ST6 8TR.
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 comprises rental income from the letting of the company’s investment property, together with income from other services provided. It is measured at the fair value of the consideration received or receivable, net of discounts and value added tax.
Rental income
Rental income from operating leases is recognised in the profit and loss account on a straight-line basis over the term of the relevant lease. Rent invoiced in advance is deferred and included within accruals and deferred income. Rent earned but not yet invoiced is included within prepayments and accrued income. The cost of any lease incentives granted to tenants, such as rent-free periods, is recognised as a reduction in rental income on a straight-line basis over the lease term.
Other income
Income from the rendering of services is recognised in the period in which the services are provided.
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:
Plant & Machinery 20% reducing balance
Fixtures & Fittings 20% reducing balance
Computer Equipment 33% 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. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
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2.6. 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 year 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 asset reflects 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 or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
2.7. Consolidation
The company has taken advantage of the option not to prepare consolidated financial statements on the basis that the company and its subsidiary undertakings comprise a small group as defined by Companies Act 2006.
2.8. Investments
Unlisted investments are included at cost less impairment.
3. Average Number of Employees
Average number of employees, including directors, during the year was as follows:
2026 2025
Office and administration 1 1
1 1
4. Tangible Assets
Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 February 2025 127,631 9,331 469 137,431
Additions 2,780 3,509 - 6,289
As at 31 January 2026 130,411 12,840 469 143,720
Depreciation
As at 1 February 2025 94,725 4,073 418 99,216
Provided during the period 7,137 1,753 51 8,941
As at 31 January 2026 101,862 5,826 469 108,157
...CONTINUED
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Page 5
Net Book Value
As at 31 January 2026 28,549 7,014 - 35,563
As at 1 February 2025 32,906 5,258 51 38,215
5. Investment Property
2026
£
Fair Value
As at 1 February 2025 and 31 January 2026 1,756,195
If investment property had been accounted for under historical cost accounting rules, the amounts would be:
2026 2025
£ £
Cost 1,756,195 1,756,195
6. Investments
Unlisted
£
Cost or Valuation
As at 1 February 2025 24,710
Disposals (80 )
As at 31 January 2026 24,630
Provision
As at 1 February 2025 -
As at 31 January 2026 -
Net Book Value
As at 31 January 2026 24,630
As at 1 February 2025 24,710
Unlisted investments include shares in participating interests with a cost of £15,490 and shares in subsidiary with a cost of £9,140.
7. Debtors
2026 2025
£ £
Due within one year
Trade debtors 1,387 342
Prepayments and accrued income 14,560 14,733
Other debtors - 1,000
Amounts owed by subsidiaries 46,963 -
Amounts owed by other participating interests 29,153 19,072
92,063 35,147
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8. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Net obligations under finance lease and hire purchase contracts - 1,963
Trade creditors 447 1,457
Bank loans and overdrafts 28,690 22,687
VAT 6,373 9,935
Accruals and deferred income 5,208 292
Director's loan account 25 33,497
Amounts owed to subsidiaries - 12,866
40,743 82,697
9. Creditors: Amounts Falling Due After More Than One Year
2026 2025
£ £
Bank loans 944,551 981,126
10. Secured Creditors
Bank of Scotland PLC holds a fixed and floating charge over all the property or undertaking of Mirage Group Holdings Limited. 
Bank loans outstanding at the reporting date include instalments due after more than five years of £693,186 (2025: £759,388).

Of the creditors the following amounts are secured.
2026 2025
£ £
Net obligations under finance lease and hire purchase contracts - 1,963
Bank loans and overdrafts 973,241 1,003,813
11. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 1,990 1,990
12. Directors Advances, Credits and Guarantees
Aggregate dividends paid to directors and close family during the year were £146,350 (2025: £183,000).
13. Related Party Transactions
Included in debtors due within one year is a balance of £46,963 due from subsidiary, Mirage Limited. (2025: £nil). 
Included in creditors due within one year is a balance of nil due to subsidiary, Mirage Limited. (2025: £12,866).
Dividends received from Mirage Limited during the year were £248,690 (2025: £162,132). 
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