Acorah Software Products - Accounts Production 14.5.601 false true true 31 October 2022 1 November 2021 false 1 November 2022 31 October 2023 31 October 2023 10441661 Mr Thiruparan Thuraisingam Mrs Melissa Thiruparan iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10441661 2022-10-31 10441661 2023-10-31 10441661 2022-11-01 2023-10-31 10441661 frs-core:CurrentFinancialInstruments 2023-10-31 10441661 frs-core:Non-currentFinancialInstruments 2023-10-31 10441661 frs-core:ComputerEquipment 2023-10-31 10441661 frs-core:ComputerEquipment 2022-11-01 2023-10-31 10441661 frs-core:ComputerEquipment 2022-10-31 10441661 frs-core:ShareCapital 2023-10-31 10441661 frs-core:RetainedEarningsAccumulatedLosses 2023-10-31 10441661 frs-bus:PrivateLimitedCompanyLtd 2022-11-01 2023-10-31 10441661 frs-bus:FilletedAccounts 2022-11-01 2023-10-31 10441661 frs-bus:SmallEntities 2022-11-01 2023-10-31 10441661 frs-bus:AuditExempt-NoAccountantsReport 2022-11-01 2023-10-31 10441661 frs-bus:SmallCompaniesRegimeForAccounts 2022-11-01 2023-10-31 10441661 frs-core:ListedExchangeTraded 2023-10-31 10441661 frs-core:ListedExchangeTraded 2022-10-31 10441661 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-10-31 10441661 frs-core:CostValuation frs-core:ListedExchangeTraded 2023-10-31 10441661 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-10-31 10441661 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-10-31 10441661 frs-bus:Director1 2022-11-01 2023-10-31 10441661 frs-bus:Director2 2022-11-01 2023-10-31 10441661 frs-core:Non-currentFinancialInstruments 1 2023-10-31 10441661 frs-countries:EnglandWales 2022-11-01 2023-10-31 10441661 2021-10-31 10441661 2022-10-31 10441661 2021-11-01 2022-10-31 10441661 frs-core:CurrentFinancialInstruments 2022-10-31 10441661 frs-core:Non-currentFinancialInstruments 2022-10-31 10441661 frs-core:ShareCapital 2022-10-31 10441661 frs-core:RetainedEarningsAccumulatedLosses 2022-10-31 10441661 frs-core:Non-currentFinancialInstruments 1 2022-10-31
Registered number: 10441661
M & T Management Limited
Unaudited Financial Statements
For The Year Ended 31 October 2023
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 10441661
2023 2022
Notes £ £ £ £
FIXED ASSETS
Investments 5 391,032 391,032
391,032 391,032
CURRENT ASSETS
Debtors 6 71,500 71,500
71,500 71,500
Creditors: Amounts Falling Due Within One Year 7 (5,957 ) (5,436 )
NET CURRENT ASSETS (LIABILITIES) 65,543 66,064
TOTAL ASSETS LESS CURRENT LIABILITIES 456,575 457,096
Creditors: Amounts Falling Due After More Than One Year 8 (481,311 ) (484,930 )
NET LIABILITIES (24,736 ) (27,834 )
CAPITAL AND RESERVES
Called up share capital 9 1,000 1,000
Profit and Loss Account (25,736 ) (28,834 )
SHAREHOLDERS' FUNDS (24,736) (27,834)
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 members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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 Thiruparan Thuraisingam
Director
18 April 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
M & T Management Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10441661 . The registered office is 68 Mottingham Lane, London, SE12 9AW.
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. Going Concern Disclosure
The balance sheet at the end of the year recorded net current liabilities. However, the directors believe that sufficient financial resources are available to the company to enable it to continue trading into the foreseeable future. Therefore, the financial statements have been prepared on a going concern basis.
2.3. Turnover
Turnover represents rental income received during the period.
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:
Computer Equipment 25%
2.5. Taxation
Taxation for the period comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the period end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
3. Average Number of Employees
Average number of employees, including directors, during the year was as follows: 2 2 (2022: 2)
2 2
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4. Tangible Assets
Computer Equipment
£
Cost
As at 1 November 2022 700
As at 31 October 2023 700
Depreciation
As at 1 November 2022 700
As at 31 October 2023 700
Net Book Value
As at 31 October 2023 -
As at 1 November 2022 -
5. Investments
Listed
£
Cost
As at 1 November 2022 391,032
As at 31 October 2023 391,032
Provision
As at 1 November 2022 -
As at 31 October 2023 -
Net Book Value
As at 31 October 2023 391,032
As at 1 November 2022 391,032
The investment properties were valued on a fair value basis on 31 October 2018 by directors.
6. Debtors
2023 2022
£ £
Due after more than one year
Trade debtors (JAY B2L Ltd) 11,500 11,500
NAOMI Associates Ltd 60,000 60,000
71,500 71,500
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors - 2
Bank loans and overdrafts 2,024 2,131
Other creditors 2,733 2,103
Accruals and deferred income 1,200 1,200
5,957 5,436
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Page 5
8. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 288,125 288,125
Santander Loan 27,803 30,000
Directors loan account 165,383 166,805
481,311 484,930
9. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 1,000 1,000
Page 5