Acorah Software Products - Accounts Production 12.4.002 false true 1 August 2021 31 July 2022 31 July 2022 09687528 Mr Michael Porter Mr Michael Porter Mrs Louise Porter iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09687528 2021-07-31 09687528 2022-07-31 09687528 2021-08-01 2022-07-31 09687528 frs-core:CurrentFinancialInstruments 2022-07-31 09687528 frs-core:CurrentFinancialInstruments 2021-08-01 2022-07-31 09687528 frs-core:Non-currentFinancialInstruments 2022-07-31 09687528 frs-core:Non-currentFinancialInstruments 2021-08-01 2022-07-31 09687528 frs-core:CurrentFinancialInstruments 2021-08-01 2022-07-31 09687528 frs-core:CurrentFinancialInstruments 2022-07-31 09687528 frs-core:AfterOneYear 2021-08-01 2022-07-31 09687528 frs-core:BetweenOneFiveYears 2021-08-01 2022-07-31 09687528 frs-core:BetweenOneFiveYears 2022-07-31 09687528 frs-core:ComputerEquipment 2022-07-31 09687528 frs-core:ComputerEquipment 2021-08-01 2022-07-31 09687528 frs-core:ComputerEquipment 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Registered number: 09687528
M & L Porter Limited
Unaudited Financial Statements
For The Year Ended 31 July 2022
BWP Inspire Ltd

Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 09687528
2022 2021
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 3 395,033 393,226
395,033 393,226
CURRENT ASSETS
Debtors 4 152,837 2,438
Cash at bank and in hand 63,552 220,976
216,389 223,414
Creditors: Amounts Falling Due Within One Year 5 (60,905 ) (102,661 )
NET CURRENT ASSETS (LIABILITIES) 155,484 120,753
TOTAL ASSETS LESS CURRENT LIABILITIES 550,517 513,979
NET ASSETS 550,517 513,979
CAPITAL AND RESERVES
Called up share capital 6 100 100
Profit and Loss Account 550,417 513,879
SHAREHOLDERS' FUNDS 550,517 513,979
Page 1
Page 2
For the year ending 31 July 2022 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 Michael Porter
Director
Mr Michael Porter
Director
07/09/2022
The notes on pages 3 to 5 form part of these financial statements.
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Page 3
Notes to the Financial Statements
1. Accounting Policies
1.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
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 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:
Freehold nil
Fixtures & Fittings 25% cost
1.4. 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 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. Average Number of Employees
Average number of employees, including directors, during the year was as follows: 28 (2021: 28)
28 28
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3. Tangible Assets
Land & Property
Freehold Fixtures & Fittings Total
£ £ £
Cost
As at 1 August 2021 370,289 109,233 479,522
Additions - 12,962 12,962
As at 31 July 2022 370,289 122,195 492,484
Depreciation
As at 1 August 2021 - 86,296 86,296
Provided during the period - 11,155 11,155
As at 31 July 2022 - 97,451 97,451
Net Book Value
As at 31 July 2022 370,289 24,744 395,033
As at 1 August 2021 370,289 22,937 393,226
4. Debtors
2022 2021
£ £
Due within one year
Prepayments and accrued income 1,999 2,438
Net wages 983 -
Directors' loan accounts 149,855 -
152,837 2,438
5. Creditors: Amounts Falling Due Within One Year
2022 2021
£ £
Trade creditors (1 ) -
Corporation tax 53,519 96,864
Other taxes and social security 5,510 4,182
Pensions 1,877 1,355
Directors' loan accounts - 260
60,905 102,661
6. Share Capital
2022 2021
Allotted, Called up and fully paid 100 100
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7. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 August 2021 Amounts advanced Amounts repaid Amounts written off As at 31 July 2022
£ £ £ £ £
Mr Michael Porter - 74,927 - 74,927 -
Mrs Louise Porter - 74,927 - 74,927 -
The above loan is unsecured, interest free and repayable on demand. This loan was fully repaid on 7/9/22
8. General Information
M & L Porter Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09687528 . The registered office is Charter Buildings, 9 Ashton Lane, Sale, Trafford, M33 6WT.
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