Acorah Software Products - Accounts Production 14.3.260 false true 28 February 2022 1 March 2021 false 1 March 2022 28 February 2023 28 February 2023 11851542 Mr D Nutbrown iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11851542 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-02-28 11851542 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2023-02-28 11851542 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2023-02-28 11851542 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2023-02-28 11851542 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2022-03-01 2023-02-28 11851542 frs-core:AllSubsidiaries 2022-03-01 2023-02-28 11851542 frs-core:KeyManagementPersonnel 2022-03-01 2023-02-28 11851542 frs-core:EntitiesControlledByKeyManagementPersonnel 2022-03-01 2023-02-28 11851542 frs-core:OtherRelatedParties 2022-03-01 2023-02-28 11851542 2022-02-28 11851542 2023-02-28 11851542 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2023-02-28 11851542 dpl-frs:DistributionCosts dpl-frs:Item7 2022-03-01 2023-02-28 11851542 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2022-03-01 2023-02-28 11851542 dpl-frs:Item8 2022-03-01 2023-02-28 11851542 dpl-frs:Item8 2022-02-28 11851542 dpl-frs:Item8 2023-02-28 11851542 dpl-frs:CostSales dpl-frs:Item8 2022-03-01 2023-02-28 11851542 dpl-frs:CostSales dpl-frs:Item8 2022-02-28 11851542 dpl-frs:CostSales dpl-frs:Item8 2023-02-28 11851542 dpl-frs:DistributionCosts dpl-frs:Item8 2022-03-01 2023-02-28 11851542 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2022-03-01 2023-02-28 11851542 dpl-frs:Item9 2022-03-01 2023-02-28 11851542 dpl-frs:Item9 2022-02-28 11851542 dpl-frs:Item9 2023-02-28 11851542 dpl-frs:CostSales dpl-frs:Item9 2022-03-01 2023-02-28 11851542 dpl-frs:CostSales dpl-frs:Item9 2022-02-28 11851542 dpl-frs:CostSales dpl-frs:Item9 2023-02-28 11851542 dpl-frs:DistributionCosts dpl-frs:Item9 2022-03-01 2023-02-28 11851542 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2022-03-01 2023-02-28 11851542 dpl-frs:Item10 2022-03-01 2023-02-28 11851542 dpl-frs:Item10 2022-02-28 11851542 dpl-frs:Item10 2023-02-28 11851542 dpl-frs:CostSales dpl-frs:Item10 2022-03-01 2023-02-28 11851542 dpl-frs:CostSales dpl-frs:Item10 2022-02-28 11851542 dpl-frs:CostSales dpl-frs:Item10 2023-02-28 11851542 dpl-frs:DistributionCosts dpl-frs:Item10 2022-03-01 2023-02-28 11851542 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2022-03-01 2023-02-28 11851542 dpl-frs:Item11 2022-03-01 2023-02-28 11851542 dpl-frs:Item11 2022-02-28 11851542 dpl-frs:Item11 2023-02-28 11851542 dpl-frs:CostSales dpl-frs:Item11 2022-03-01 2023-02-28 11851542 dpl-frs:CostSales dpl-frs:Item11 2022-02-28 11851542 dpl-frs:CostSales dpl-frs:Item11 2023-02-28 11851542 dpl-frs:DistributionCosts dpl-frs:Item11 2022-03-01 2023-02-28 11851542 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2022-03-01 2023-02-28 11851542 dpl-frs:Item12 2022-03-01 2023-02-28 11851542 dpl-frs:Item12 2022-02-28 11851542 dpl-frs:Item12 2023-02-28 11851542 dpl-frs:CostSales dpl-frs:Item12 2022-03-01 2023-02-28 11851542 dpl-frs:CostSales dpl-frs:Item12 2022-02-28 11851542 dpl-frs:CostSales dpl-frs:Item12 2023-02-28 11851542 dpl-frs:DistributionCosts dpl-frs:Item12 2022-03-01 2023-02-28 11851542 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2022-03-01 2023-02-28 11851542 1 2022-03-01 2023-02-28 11851542 frs-countries:EnglandWales 2022-03-01 2023-02-28 11851542 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2021-02-28 11851542 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-02-28 11851542 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2022-02-28 11851542 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2022-02-28 11851542 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2021-03-01 2022-02-28 11851542 frs-core:AllSubsidiaries 2021-03-01 2022-02-28 11851542 frs-core:KeyManagementPersonnel 2021-03-01 2022-02-28 11851542 frs-core:EntitiesControlledByKeyManagementPersonnel 2021-03-01 2022-02-28 11851542 frs-core:OtherRelatedParties 2021-03-01 2022-02-28 11851542 2021-02-28 11851542 2022-02-28 11851542 2021-03-01 2022-02-28 11851542 frs-core:CurrentFinancialInstruments 2022-02-28 11851542 frs-core:CurrentFinancialInstruments 2021-03-01 2022-02-28 11851542 frs-core:Non-currentFinancialInstruments 2022-02-28 11851542 frs-core:Non-currentFinancialInstruments 2021-03-01 2022-02-28 11851542 frs-core:CurrentFinancialInstruments 2021-03-01 2022-02-28 11851542 frs-core:CurrentFinancialInstruments 2022-02-28 11851542 frs-core:AfterOneYear 2021-03-01 2022-02-28 11851542 frs-core:BetweenOneFiveYears 2021-03-01 2022-02-28 11851542 frs-core:BetweenOneFiveYears 2022-02-28 11851542 frs-core:ComputerEquipment 2022-02-28 11851542 frs-core:ComputerEquipment 2021-03-01 2022-02-28 11851542 frs-core:ComputerEquipment 2021-02-28 11851542 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-02-28 11851542 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-03-01 2022-02-28 11851542 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-02-28 11851542 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-02-28 11851542 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-03-01 2022-02-28 11851542 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-02-28 11851542 frs-core:FurnitureFittings 2022-02-28 11851542 frs-core:FurnitureFittings 2021-03-01 2022-02-28 11851542 frs-core:FurnitureFittings 2021-02-28 11851542 frs-core:NetGoodwill 2022-02-28 11851542 frs-core:NetGoodwill 2021-03-01 2022-02-28 11851542 frs-core:NetGoodwill 2021-02-28 11851542 frs-core:InvestmentPropertyIncludedWithinPPE 2022-02-28 11851542 frs-core:InvestmentPropertyIncludedWithinPPE 2021-03-01 2022-02-28 11851542 frs-core:InvestmentPropertyIncludedWithinPPE 2021-02-28 11851542 frs-core:LandBuildings 2022-02-28 11851542 frs-core:LandBuildings 2021-03-01 2022-02-28 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2022-02-28 11851542 frs-bus:OrdinaryShareClass5 2021-03-01 2022-02-28 11851542 frs-bus:OrdinaryShareClass5 2021-02-28 11851542 frs-bus:OrdinaryShareClass5 2022-02-28 11851542 frs-bus:PreferenceShareClass1 2021-03-01 2022-02-28 11851542 frs-bus:PreferenceShareClass1 2021-02-28 11851542 frs-bus:PreferenceShareClass1 2022-02-28 11851542 frs-bus:PreferenceShareClass2 2021-03-01 2022-02-28 11851542 frs-bus:PreferenceShareClass2 2021-02-28 11851542 frs-bus:PreferenceShareClass2 2022-02-28 11851542 frs-bus:PreferenceShareClass3 2021-03-01 2022-02-28 11851542 frs-bus:PreferenceShareClass3 2021-02-28 11851542 frs-bus:PreferenceShareClass3 2022-02-28 11851542 frs-bus:PreferenceShareClass4 2021-03-01 2022-02-28 11851542 frs-bus:PreferenceShareClass4 2021-02-28 11851542 frs-bus:PreferenceShareClass4 2022-02-28 11851542 frs-bus:PreferenceShareClass5 2021-03-01 2022-02-28 11851542 frs-bus:PreferenceShareClass5 2021-02-28 11851542 frs-bus:PreferenceShareClass5 2022-02-28 11851542 1 2021-03-01 2022-02-28 11851542 1 2022-02-28 11851542 1 2021-03-01 2022-02-28 11851542 frs-core:LeasedAssets 2021-03-01 2022-02-28 11851542 frs-core:OwnedAssets 2021-03-01 2022-02-28 11851542 frs-core:CurrencyRisk 2021-03-01 2022-02-28 11851542 frs-core:MarketRisk 2021-03-01 2022-02-28 11851542 frs-core:InterestRateRisk 2021-03-01 2022-02-28 11851542 frs-core:DeferredTaxation 2021-03-01 2022-02-28 11851542 frs-core:DeferredTaxation 2021-02-28 11851542 frs-core:DeferredTaxation 2022-02-28 11851542 frs-core:OtherProvisionsContingentLiabilities 2021-03-01 2022-02-28 11851542 frs-core:OtherProvisionsContingentLiabilities 2021-02-28 11851542 frs-core:OtherProvisionsContingentLiabilities 2022-02-28 11851542 frs-core:ProvisionsDeferredTax 2022-02-28 11851542 frs-core:OtherDeferredTax 2022-02-28 11851542 frs-core:AcceleratedTaxDepreciationDeferredTax 2022-02-28 11851542 frs-core:TaxLossesCarry-forwardsDeferredTax 2022-02-28 11851542 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2022-02-28 11851542 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-03-01 2022-02-28 11851542 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-02-28 11851542 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-02-28 11851542 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-03-01 2022-02-28 11851542 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-02-28 11851542 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-02-28 11851542 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-03-01 2022-02-28 11851542 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-02-28 11851542 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-02-28 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Registered number: 11851542
The Mersey Property Group Limited
Unaudited Financial Statements
For The Year Ended 28 February 2023
MAR Kilshaw Limited
99 Stanley Road
Bootle
Liverpool
Merseyside
L20 7DA
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 11851542
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1,376,039 920,000
1,376,039 920,000
CURRENT ASSETS
Debtors 5 5,681 7,041
Cash at bank and in hand 110,725 4,600
116,406 11,641
Creditors: Amounts Falling Due Within One Year 6 (41,809 ) (25,422 )
NET CURRENT ASSETS (LIABILITIES) 74,597 (13,781 )
TOTAL ASSETS LESS CURRENT LIABILITIES 1,450,636 906,219
Creditors: Amounts Falling Due After More Than One Year 7 (1,208,964 ) (772,032 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (57,685 ) (24,929 )
NET ASSETS 183,987 109,258
CAPITAL AND RESERVES
Called up share capital 9 1 1
Profit and Loss Account 183,986 109,257
SHAREHOLDERS' FUNDS 183,987 109,258
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.
On behalf of the board
Mr D Nutbrown
Director
15 February 2024
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
The Mersey Property Group Limited is a private company, limited by shares, incorporated in England & Wales, registered number 11851542 . The registered office is 6-8 Tawd Street, Liverpool, L4 4PD.
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.
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 None
Plant & Machinery 15% reducing balance
Computer Equipment 25% reducing balance
Freehold property is not depreciated due to the property being included at fair value.
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. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2022: NIL)
- -
Page 3
Page 4
4. Tangible Assets
Investment Properties Plant & Machinery Computer Equipment Total
£ £ £ £
Cost or Valuation
As at 1 March 2022 920,000 - - 920,000
Additions 322,898 6,859 279 330,036
Revaluation 127,102 - - 127,102
As at 28 February 2023 1,370,000 6,859 279 1,377,138
Depreciation
As at 1 March 2022 - - - -
Provided during the period - 1,029 70 1,099
As at 28 February 2023 - 1,029 70 1,099
Net Book Value
As at 28 February 2023 1,370,000 5,830 209 1,376,039
As at 1 March 2022 920,000 - - 920,000
Cost or valuation as at 28 February 2023 represented by:
Investment Properties Plant & Machinery Computer Equipment Total
£ £ £ £
At cost 1,053,257 6,859 279 1,060,395
At valuation 316,743 - - 316,743
1,370,000 6,859 279 1,377,138
At the year end the investment property was revalued by the director to its fair value.
5. Debtors
2023 2022
£ £
Due within one year
Trade debtors 3,725 1,675
Other debtors 1,956 5,366
5,681 7,041
Page 4
Page 5
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 27,540 18,203
Bank loans and overdrafts 5,000 5,000
Other creditors 9,269 1,740
Taxation and social security - 479
41,809 25,422
7. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 797,102 561,054
Other creditors 411,862 210,978
1,208,964 772,032
Of the creditors falling due after more than one year the following amounts are due after more than five years.
2023 2022
£ £
Bank loans 777,102 541,087
8. Secured Creditors
Of the creditors the following amounts are secured.
2023 2022
£ £
Bank loans and overdrafts 759,973 520,523
9. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 1 1
10. Reserves
The profit and loss reserve account records retained earnings and accumulated losses, including the revaluation reserve which records the value of asset revaluations and fair value movements on assets recognised in other comprehensive income. The profit and loss reserve account includes both distributable and non-distributable funds as detailed below:
Distributable reserves loss £17,873 (2022: loss £5,800)
Non-distributable reserves £201,862 (2022: £115,058)
Page 5