Acorah Software Products - Accounts Production 14.3.260 false true 31 July 2022 1 August 2021 false 1 August 2022 31 July 2023 31 July 2023 13505911 Mr Michael Gilmore iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13505911 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-07-31 13505911 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2023-07-31 13505911 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2023-07-31 13505911 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2023-07-31 13505911 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2022-08-01 2023-07-31 13505911 frs-core:AllSubsidiaries 2022-08-01 2023-07-31 13505911 frs-core:KeyManagementPersonnel 2022-08-01 2023-07-31 13505911 frs-core:EntitiesControlledByKeyManagementPersonnel 2022-08-01 2023-07-31 13505911 frs-core:OtherRelatedParties 2022-08-01 2023-07-31 13505911 2022-07-31 13505911 2023-07-31 13505911 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Mike's Mega Models Limited
Financial Statements
For The Year Ended 31 July 2023
Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 13505911
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1,560 590
1,560 590
CURRENT ASSETS
Stocks 5 15,750 16,800
Cash at bank and in hand 1 1
15,751 16,801
Creditors: Amounts Falling Due Within One Year 6 (16,992 ) (16,467 )
NET CURRENT ASSETS (LIABILITIES) (1,241 ) 334
TOTAL ASSETS LESS CURRENT LIABILITIES 319 924
NET ASSETS 319 924
CAPITAL AND RESERVES
Called up share capital 7 1 1
Profit and Loss Account 318 923
SHAREHOLDERS' FUNDS 319 924
Page 1
Page 2
For the year ending 31 July 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.
On behalf of the board
Mr Michael Gilmore
Director
13 December 2023
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
Mike's Mega Models Limited is a private company, limited by shares, incorporated in England & Wales, registered number 13505911 . The registered office is The Old Coach House, Horse Fair, Rugeley, Staffordshire, WS15 2EL.
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:
Fixtures & Fittings 15% SL
Computer Equipment 33% SL
2.4. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2022: )
1 -
4. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 August 2022 300 500 800
Additions 620 975 1,595
Disposals (45 ) - (45 )
As at 31 July 2023 875 1,475 2,350
Depreciation
As at 1 August 2022 45 165 210
Provided during the period 93 487 580
As at 31 July 2023 138 652 790
...CONTINUED
Page 3
Page 4
Net Book Value
As at 31 July 2023 737 823 1,560
As at 1 August 2022 255 335 590
5. Stocks
2023 2022
£ £
Stock 15,750 16,800
15,750 16,800
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 582 179
Accruals and deferred income 360 300
Director's loan account 16,050 15,988
16,992 16,467
7. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 1 1
Page 4