Acorah Software Products - Accounts Production 13.5.763 false true 1 March 2022 28 February 2023 28 February 2023 04657014 Dr Issa Al-Kawari Mr Marcus Fincham iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04657014 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2023-02-28 04657014 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2023-02-28 04657014 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2023-02-28 04657014 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2022-03-01 2023-02-28 04657014 frs-core:AllSubsidiaries 2022-03-01 2023-02-28 04657014 frs-core:KeyManagementPersonnel 2022-03-01 2023-02-28 04657014 frs-core:EntitiesControlledByKeyManagementPersonnel 2022-03-01 2023-02-28 04657014 frs-core:OtherRelatedParties 2022-03-01 2023-02-28 04657014 2022-02-28 04657014 2023-02-28 04657014 2022-03-01 2023-02-28 04657014 frs-core:CurrentFinancialInstruments 2023-02-28 04657014 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Registered number: 04657014
Al-Marruna Limited
Unaudited Financial Statements
For The Year Ended 28 February 2023
Al-Marruna
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Abridged Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 04657014
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1,164,649 1,166,424
1,164,649 1,166,424
CURRENT ASSETS
Debtors 5 275,517 364,300
Cash at bank and in hand 321,826 166,462
597,343 530,762
Creditors: Amounts Falling Due Within One Year 6 (269,680 ) (194,867 )
NET CURRENT ASSETS (LIABILITIES) 327,663 335,895
TOTAL ASSETS LESS CURRENT LIABILITIES 1,492,312 1,502,319
Creditors: Amounts Falling Due After More Than One Year 7 (1,847,120 ) (1,847,120 )
NET LIABILITIES (354,808 ) (344,801 )
CAPITAL AND RESERVES
Called up share capital 8 50,000 50,000
Profit and Loss Account (404,808 ) (394,801 )
SHAREHOLDERS' FUNDS (354,808) (344,801)
Page 1
Page 2
For the year ending 28 February 2023 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.
All of the company's members have consented to the preparation of an Abridged Profit and Loss Account for the year end 28 February 2023 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
Dr Issa Al-Kawari
Director
01/11/2023
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Abridged Financial Statements
1. General Information
Al-Marruna Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04657014 . The registered office is 46 Catherine Place, London, SW1E 6HL.
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:
Freehold 0
Leasehold 0
Plant & Machinery 20
Fixtures & Fittings 20
Computer Equipment 20
2.4. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
3. Average Number of Employees
Average number of employees, including directors, during the year was as follows: 5 (2022: 4)
5 4
Page 3
Page 4
4. Tangible Assets
Land & Property
Freehold Plant & Machinery Total
£ £ £
Cost
As at 1 March 2022 1,164,544 97,512 1,262,056
As at 28 February 2023 1,164,544 97,512 1,262,056
Depreciation
As at 1 March 2022 - 95,632 95,632
Provided during the period - 1,775 1,775
As at 28 February 2023 - 97,407 97,407
Net Book Value
As at 28 February 2023 1,164,544 105 1,164,649
As at 1 March 2022 1,164,544 1,880 1,166,424
5. Debtors
2023 2022
£ £
Due within one year
Trade debtors 181,168 208,217
Prepayments and accrued income 7,921 6,926
Other debtors 10,453 74,366
VAT 75,975 74,791
275,517 364,300
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 21,288 21,538
Other taxes and social security 7,613 6,581
Other creditors 240,779 166,748
269,680 194,867
7. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Directors loan account 1,847,120 1,847,120
1,847,120 1,847,120
Page 4
Page 5
8. Share Capital
2023 2022
Allotted, Called up and fully paid 50,000 50,000
Page 5