Acorah Software Products - Accounts Production 14.3.260 false true 31 October 2022 1 November 2021 false 1 November 2022 31 October 2023 31 October 2023 07816932 Mrs Jennifer Barr iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07816932 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-10-31 07816932 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2023-10-31 07816932 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2023-10-31 07816932 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2023-10-31 07816932 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2022-11-01 2023-10-31 07816932 frs-core:AllSubsidiaries 2022-11-01 2023-10-31 07816932 frs-core:KeyManagementPersonnel 2022-11-01 2023-10-31 07816932 frs-core:EntitiesControlledByKeyManagementPersonnel 2022-11-01 2023-10-31 07816932 frs-core:OtherRelatedParties 2022-11-01 2023-10-31 07816932 2022-10-31 07816932 2023-10-31 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07816932 13 2021-11-01 2022-10-31 07816932 frs-core:CurrentFinancialInstruments 13 2022-10-31 07816932 frs-core:Non-currentFinancialInstruments 13 2022-10-31 07816932 14 2021-11-01 2022-10-31 07816932 frs-core:CurrentFinancialInstruments 14 2022-10-31 07816932 frs-core:Non-currentFinancialInstruments 14 2022-10-31 07816932 15 2021-11-01 2022-10-31 07816932 frs-core:CurrentFinancialInstruments 15 2022-10-31 07816932 frs-core:Non-currentFinancialInstruments 15 2022-10-31 07816932 16 2021-11-01 2022-10-31 07816932 frs-core:CurrentFinancialInstruments 16 2022-10-31 07816932 frs-core:Non-currentFinancialInstruments 16 2022-10-31 07816932 17 2021-11-01 2022-10-31 07816932 frs-core:CurrentFinancialInstruments 17 2022-10-31 07816932 frs-core:Non-currentFinancialInstruments 17 2022-10-31 07816932 18 2021-11-01 2022-10-31 07816932 frs-core:CurrentFinancialInstruments 18 2022-10-31 07816932 frs-core:Non-currentFinancialInstruments 18 2022-10-31 07816932 19 2021-11-01 2022-10-31 07816932 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dpl-frs:DistributionCosts dpl-frs:Item2 2021-11-01 2022-10-31 07816932 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2021-11-01 2022-10-31 07816932 dpl-frs:Item3 2021-11-01 2022-10-31 07816932 dpl-frs:Item3 2021-10-31 07816932 dpl-frs:Item3 2022-10-31 07816932 dpl-frs:CostSales dpl-frs:Item3 2021-11-01 2022-10-31 07816932 dpl-frs:CostSales dpl-frs:Item3 2021-10-31 07816932 dpl-frs:CostSales dpl-frs:Item3 2022-10-31 07816932 dpl-frs:DistributionCosts dpl-frs:Item3 2021-11-01 2022-10-31 07816932 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2021-11-01 2022-10-31 07816932 dpl-frs:Item4 2021-11-01 2022-10-31 07816932 dpl-frs:Item4 2021-10-31 07816932 dpl-frs:Item4 2022-10-31 07816932 dpl-frs:CostSales dpl-frs:Item4 2021-11-01 2022-10-31 07816932 dpl-frs:CostSales dpl-frs:Item4 2021-10-31 07816932 dpl-frs:CostSales dpl-frs:Item4 2022-10-31 07816932 dpl-frs:DistributionCosts dpl-frs:Item4 2021-11-01 2022-10-31 07816932 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-11-01 2022-10-31 07816932 dpl-frs:Item5 2021-11-01 2022-10-31 07816932 dpl-frs:Item5 2021-10-31 07816932 dpl-frs:Item5 2022-10-31 07816932 dpl-frs:CostSales dpl-frs:Item5 2021-11-01 2022-10-31 07816932 dpl-frs:CostSales dpl-frs:Item5 2021-10-31 07816932 dpl-frs:CostSales dpl-frs:Item5 2022-10-31 07816932 dpl-frs:DistributionCosts dpl-frs:Item5 2021-11-01 2022-10-31 07816932 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-11-01 2022-10-31 07816932 dpl-frs:Item6 2021-11-01 2022-10-31 07816932 dpl-frs:Item6 2021-10-31 07816932 dpl-frs:Item6 2022-10-31 07816932 dpl-frs:CostSales dpl-frs:Item6 2021-11-01 2022-10-31 07816932 dpl-frs:CostSales dpl-frs:Item6 2021-10-31 07816932 dpl-frs:CostSales dpl-frs:Item6 2022-10-31 07816932 dpl-frs:DistributionCosts dpl-frs:Item6 2021-11-01 2022-10-31 07816932 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-11-01 2022-10-31 07816932 dpl-frs:Item7 2021-11-01 2022-10-31 07816932 dpl-frs:Item7 2021-10-31 07816932 dpl-frs:Item7 2022-10-31 07816932 dpl-frs:CostSales dpl-frs:Item7 2021-11-01 2022-10-31 07816932 dpl-frs:CostSales dpl-frs:Item7 2021-10-31 07816932 dpl-frs:CostSales dpl-frs:Item7 2022-10-31 07816932 dpl-frs:DistributionCosts dpl-frs:Item7 2021-11-01 2022-10-31 07816932 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-11-01 2022-10-31 07816932 dpl-frs:Item8 2021-11-01 2022-10-31 07816932 dpl-frs:Item8 2021-10-31 07816932 dpl-frs:Item8 2022-10-31 07816932 dpl-frs:CostSales dpl-frs:Item8 2021-11-01 2022-10-31 07816932 dpl-frs:CostSales dpl-frs:Item8 2021-10-31 07816932 dpl-frs:CostSales dpl-frs:Item8 2022-10-31 07816932 dpl-frs:DistributionCosts dpl-frs:Item8 2021-11-01 2022-10-31 07816932 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-11-01 2022-10-31 07816932 dpl-frs:Item9 2021-11-01 2022-10-31 07816932 dpl-frs:Item9 2021-10-31 07816932 dpl-frs:Item9 2022-10-31 07816932 dpl-frs:CostSales dpl-frs:Item9 2021-11-01 2022-10-31 07816932 dpl-frs:CostSales dpl-frs:Item9 2021-10-31 07816932 dpl-frs:CostSales dpl-frs:Item9 2022-10-31 07816932 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2022-10-31 07816932 dpl-frs:Item12 2021-11-01 2022-10-31 07816932 dpl-frs:Item12 2021-10-31 07816932 dpl-frs:Item12 2022-10-31 07816932 dpl-frs:CostSales dpl-frs:Item12 2021-11-01 2022-10-31 07816932 dpl-frs:CostSales dpl-frs:Item12 2021-10-31 07816932 dpl-frs:CostSales dpl-frs:Item12 2022-10-31 07816932 dpl-frs:DistributionCosts dpl-frs:Item12 2021-11-01 2022-10-31 07816932 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-11-01 2022-10-31 07816932 1 2021-11-01 2022-10-31 07816932 frs-countries:EnglandWales 2021-11-01 2022-10-31
Registered number: 07816932
Mourne Pm Services Ltd
Unaudited Financial Statements
For The Year Ended 31 October 2023
TaxAssist Accountants
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 07816932
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 3 18,341 25,014
18,341 25,014
CURRENT ASSETS
Cash at bank and in hand 328,569 290,680
328,569 290,680
Creditors: Amounts Falling Due Within One Year 4 (41,277 ) (30,818 )
NET CURRENT ASSETS (LIABILITIES) 287,292 259,862
TOTAL ASSETS LESS CURRENT LIABILITIES 305,633 284,876
NET ASSETS 305,633 284,876
CAPITAL AND RESERVES
Called up share capital 5 3 3
Profit and Loss Account 305,630 284,873
SHAREHOLDERS' FUNDS 305,633 284,876
Page 1
Page 2
For the year ending 31 October 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 her 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
Mrs Jennifer Barr
Director
05/03/2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. Accounting Policies
1.1. 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.
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:
Motor Vehicles 25% reducing balance
Fixtures & Fittings 33.33% straight line
Computer Equipment 33.33% straight line
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: 1 (2022: 1)
1 1
Page 3
Page 4
3. Tangible Assets
Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 November 2022 45,524 12,855 1,686 60,065
As at 31 October 2023 45,524 12,855 1,686 60,065
Depreciation
As at 1 November 2022 21,484 12,855 712 35,051
Provided during the period 6,010 - 663 6,673
As at 31 October 2023 27,494 12,855 1,375 41,724
Net Book Value
As at 31 October 2023 18,030 - 311 18,341
As at 1 November 2022 24,040 - 974 25,014
4. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors (1 ) -
Corporation tax 10,312 8,928
VAT 4,396 3,445
Accruals and deferred income 18,000 -
Director's loan account 8,570 18,445
41,277 30,818
5. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 3 3
6. General Information
Mourne Pm Services Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 07816932 . The registered office is 4 The Old Orchard, Back Lane, Birdingbury, Rugby, Warwickshire, CV23 8FX.
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