Acorah Software Products - Accounts Production 12.4.002 false 1 December 2020 30 November 2021 30 November 2021 09673931 Mr M S Denson Mr R Haywood Mr R Haywood iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09673931 2020-11-30 09673931 2021-11-30 09673931 2020-12-01 2021-11-30 09673931 frs-core:CurrentFinancialInstruments 2021-11-30 09673931 frs-core:CurrentFinancialInstruments 2020-12-01 2021-11-30 09673931 frs-core:Non-currentFinancialInstruments 2021-11-30 09673931 frs-core:Non-currentFinancialInstruments 2020-12-01 2021-11-30 09673931 frs-core:CurrentFinancialInstruments 2020-12-01 2021-11-30 09673931 frs-core:CurrentFinancialInstruments 2021-11-30 09673931 frs-core:AfterOneYear 2020-12-01 2021-11-30 09673931 frs-core:BetweenOneFiveYears 2020-12-01 2021-11-30 09673931 frs-core:BetweenOneFiveYears 2021-11-30 09673931 frs-core:ComputerEquipment 2021-11-30 09673931 frs-core:ComputerEquipment 2020-12-01 2021-11-30 09673931 frs-core:ComputerEquipment 2020-11-30 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Registered number: 09673931
Maropa Ltd
Unaudited Financial Statements
For The Year Ended 30 November 2021
Unaudited Financial Statements
Contents
Page
Company Information 1
Accountant's Report 2
Balance Sheet 3—4
Notes to the Financial Statements 5—7
Page 1
Company Information
Directors Mr M S Denson
Mr R Haywood
Secretary Mr R Haywood
Company Number 09673931
Registered Office 48 Coroners Lane
Widnes
WA8 9JB
Accountants ERC Accountants & Business Advisers Limited
Chartered Accountants
Hanover Buildings
11-13 Hanover Street
Liverpool
Merseyside
L1 3DN
Page 1
Page 2
Accountant's Report
Chartered Accountant's report to the directors on the preparation of the unaudited statutory accounts of Maropa Ltd For The Year Ended 30 November 2021
In order to assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of Maropa Ltd For The Year Ended 30 November 2021 which comprise the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given to us.
As a practising member of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com/en/membership/regulations-standards-and-guidance.
This report is made solely to the directors of Maropa Ltd , as a body, in accordance with the terms of our engagement letter dated 18 November 2021. Our work has been undertaken solely to prepare for your approval the accounts of Maropa Ltd and state those matters that we have agreed to state to the directors of Maropa Ltd , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Maropa Ltd and its directors, as a body, for our work or for this report.
It is your duty to ensure that Maropa Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Maropa Ltd . You consider that Maropa Ltd is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit of the accounts of Maropa Ltd . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.
Signed
1 August 2022
ERC Accountants & Business Advisers Limited
Chartered Accountants
Hanover Buildings
11-13 Hanover Street
Liverpool
Merseyside
L1 3DN
Page 2
Page 3
Balance Sheet
Registered number: 09673931
2021 2020
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 3 124 165
124 165
CURRENT ASSETS
Stocks 4 323,019 470,779
Debtors 5 29,206 31,116
Cash at bank and in hand 5,628 3,942
357,853 505,837
Creditors: Amounts Falling Due Within One Year 6 (309,301 ) (485,689 )
NET CURRENT ASSETS (LIABILITIES) 48,552 20,148
TOTAL ASSETS LESS CURRENT LIABILITIES 48,676 20,313
Creditors: Amounts Falling Due After More Than One Year 7 (116,368 ) (96,148 )
NET LIABILITIES (67,692 ) (75,835 )
CAPITAL AND RESERVES
Called up share capital 8 2,000 2,000
Profit and Loss Account (69,692 ) (77,835 )
SHAREHOLDERS' FUNDS (67,692) (75,835)
Page 3
Page 4
For the year ending 30 November 2021 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 R Haywood
Director
1 August 2022
The notes on pages 5 to 7 form part of these financial statements.
Page 4
Page 5
Notes to the Financial Statements
1. Accounting Policies
1.1. Basis of Preparation of Financial Statements
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
1.2. 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.
1.3. Tangible Fixed Assets and Depreciation
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent 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:
Fixtures and fittings 25% Reducing balance
1.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
1.5. Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
2. Average Number of Employees
Average number of employees, including directors, during the year was as follows: 2 (2020: 2)
2 2
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Page 6
3. Tangible Assets
Fixtures and fittings
£
Cost
As at 1 December 2020 437
As at 30 November 2021 437
Depreciation
As at 1 December 2020 272
Provided during the period 41
As at 30 November 2021 313
Net Book Value
As at 30 November 2021 124
As at 1 December 2020 165
4. Stocks
2021 2020
£ £
Stock 323,019 470,779
323,019 470,779
5. Debtors
2021 2020
£ £
Due within one year
Deferred tax current asset 29,206 31,116
29,206 31,116
6. Creditors: Amounts Falling Due Within One Year
2021 2020
£ £
Bank loans and overdrafts 264,915 370,850
Other creditors - 12,100
Accruals and deferred income 1,525 1,075
Directors' loan accounts 42,861 101,664
309,301 485,689
The loans are secured via a fixed charge over the properties of the company in respect of the amount owed.
Page 6
Page 7
7. Creditors: Amounts Falling Due After More Than One Year
2021 2020
£ £
Bank loans 116,368 96,148
116,368 96,148
The loans are secured via a fixed charge over the properties of the company in respect of the amount owed.
8. Share Capital
2021 2020
Allotted, Called up and fully paid 2,000 2,000
9. Directors Advances, Credits and Guarantees
No director received advances, credits or guarantees during the current or previous accounting periods.


10. Related Party Transactions
The following related party transactions were undertaken during the year:

During a previous period, a connected company provided loans totalling £250,000 to the company. The balance outstanding at the year end was £161,148. (2020 :£161,148).

During the year a director paid expenses on behalf of the company totalling £3,462 and received repayments of £8,000. (2020 : loaned to the company £15,500, received repayments of £500 and paid expenses on behalf of the company totalling £1,835). The balance owed to the director at the year end was £37,733. (2020: £42,271).

During the year a director paid expenses on behalf of the company totalling £3,462 and received repayments of £20,000. (2020 : loaned to the company £1,000, paid expenses on behalf of the company totalling £4,478 and received repayments of £5,171). The balance owed to the director at the year end was £42,856 (2020: £59,394).

No dividends were paid to the directors in respect of their shareholdings.

No further transactions with related parties were undertaken such as are required to be disclosed in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

11. Going concern
The company is able to meet its day to day working capital requirements through the support of the directors and the company's creditors. Therefore the directors consider it appropriate to prepare financial statements on the going concern basis.
12. General Information
Maropa Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 09673931 . The registered office is 48 Coroners Lane, Widnes, WA8 9JB.
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