Acorah Software Products - Accounts Production 14.5.601 false true true 31 December 2022 1 January 2022 false 1 January 2023 31 December 2023 31 December 2023 08754483 L F Higgins iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08754483 2022-12-31 08754483 2023-12-31 08754483 2023-01-01 2023-12-31 08754483 frs-core:CurrentFinancialInstruments 2023-12-31 08754483 frs-core:Non-currentFinancialInstruments 2023-12-31 08754483 frs-core:PlantMachinery 2023-12-31 08754483 frs-core:PlantMachinery 2023-01-01 2023-12-31 08754483 frs-core:PlantMachinery 2022-12-31 08754483 frs-core:ShareCapital 2023-12-31 08754483 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31 08754483 frs-bus:PrivateLimitedCompanyLtd 2023-01-01 2023-12-31 08754483 frs-bus:FilletedAccounts 2023-01-01 2023-12-31 08754483 frs-bus:SmallEntities 2023-01-01 2023-12-31 08754483 frs-bus:AuditExempt-NoAccountantsReport 2023-01-01 2023-12-31 08754483 frs-bus:SmallCompaniesRegimeForAccounts 2023-01-01 2023-12-31 08754483 frs-bus:Director1 2023-01-01 2023-12-31 08754483 frs-countries:EnglandWales 2023-01-01 2023-12-31 08754483 2021-12-31 08754483 2022-12-31 08754483 2022-01-01 2022-12-31 08754483 frs-core:CurrentFinancialInstruments 2022-12-31 08754483 frs-core:Non-currentFinancialInstruments 2022-12-31 08754483 frs-core:BetweenOneFiveYears 2022-12-31 08754483 frs-core:ShareCapital 2022-12-31 08754483 frs-core:RetainedEarningsAccumulatedLosses 2022-12-31
Registered number: 08754483
Mulberry Travel Limited
Unaudited Financial Statements
For The Year Ended 31 December 2023
Shaw Austin
Chartered Accountants
45 City Road
Chester
CH1 3AE
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 08754483
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1,260 654
1,260 654
CURRENT ASSETS
Debtors 5 25,897 17,807
Cash at bank and in hand 6,622 27,888
32,519 45,695
Creditors: Amounts Falling Due Within One Year 6 (26,917 ) (39,432 )
NET CURRENT ASSETS (LIABILITIES) 5,602 6,263
TOTAL ASSETS LESS CURRENT LIABILITIES 6,862 6,917
Creditors: Amounts Falling Due After More Than One Year 7 (21,940 ) (21,057 )
NET LIABILITIES (15,078 ) (14,140 )
CAPITAL AND RESERVES
Called up share capital 8 150 150
Profit and Loss Account (15,228 ) (14,290 )
SHAREHOLDERS' FUNDS (15,078) (14,140)
Page 1
Page 2
For the year ending 31 December 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
L F Higgins
Director
26 March 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
Mulberry Travel Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08754483 . The registered office is Steam Mill, Steam Mill Street, Chester, CH3 5AN.
2. Accounting Policies
2.1. 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.

The presentational currency is £ Sterling and all amounts are rounded to the nearest £.
2.2. Going Concern Disclosure
The financial statements have been prepared on a going concern basis. As the director will continue to make funds available to the company in future, he believes that the going concern basis is appropriate for these financial statements.
2.3. 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 rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
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.
2.4. 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:
Plant & Machinery 33% on cost
2.5. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.6. Taxation
Income tax expense represents the sum of the tax currently payable.
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 year 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.
Current tax for the year is recognised in profit or loss, except when it relates to items that are recognised in other comprehensive income or directly in equity, in which case, the current is also recognised in other comprehensive income or directly in equity respectively.
2.7. Pensions
The company makes payments to the employees defined personal pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
Page 3
Page 4
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2022: 3)
3 3
4. Tangible Assets
Plant & Machinery
£
Cost
As at 1 January 2023 3,927
Additions 1,376
As at 31 December 2023 5,303
Depreciation
As at 1 January 2023 3,273
Provided during the period 770
As at 31 December 2023 4,043
Net Book Value
As at 31 December 2023 1,260
As at 1 January 2023 654
5. Debtors
2023 2022
£ £
Due within one year
Trade debtors 20,481 13,126
Other debtors 5,416 4,681
25,897 17,807
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 8,778 12,556
Bank loans and overdrafts 4,050 7,296
Other creditors 13,757 12,392
Taxation and social security 332 7,188
26,917 39,432
7. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 21,940 21,057
21,940 21,057
8. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 150 150
Page 4
Page 5
9. Other Commitments
The company has annual commitments under non-cancellable operating leases in respect of the rental of company offices.
2023 2022
£ £
Later than one year and not later than five years - 6,376
- 6,376
Page 5