Acorah Software Products - Accounts Production 14.3.260 false true true 31 July 2022 1 August 2021 false 1 August 2022 31 July 2023 31 July 2023 12724663 Mr Udhayan Taylor iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12724663 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-07-31 12724663 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2023-07-31 12724663 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2023-07-31 12724663 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2023-07-31 12724663 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2022-08-01 2023-07-31 12724663 frs-core:AllSubsidiaries 2022-08-01 2023-07-31 12724663 frs-core:KeyManagementPersonnel 2022-08-01 2023-07-31 12724663 frs-core:EntitiesControlledByKeyManagementPersonnel 2022-08-01 2023-07-31 12724663 frs-core:OtherRelatedParties 2022-08-01 2023-07-31 12724663 2022-07-31 12724663 2023-07-31 12724663 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2022-07-31 12724663 frs-bus:OrdinaryShareClass5 2021-08-01 2022-07-31 12724663 frs-bus:OrdinaryShareClass5 2021-07-31 12724663 frs-bus:OrdinaryShareClass5 2022-07-31 12724663 frs-bus:PreferenceShareClass1 2021-08-01 2022-07-31 12724663 frs-bus:PreferenceShareClass1 2021-07-31 12724663 frs-bus:PreferenceShareClass1 2022-07-31 12724663 frs-bus:PreferenceShareClass2 2021-08-01 2022-07-31 12724663 frs-bus:PreferenceShareClass2 2021-07-31 12724663 frs-bus:PreferenceShareClass2 2022-07-31 12724663 frs-bus:PreferenceShareClass3 2021-08-01 2022-07-31 12724663 frs-bus:PreferenceShareClass3 2021-07-31 12724663 frs-bus:PreferenceShareClass3 2022-07-31 12724663 frs-bus:PreferenceShareClass4 2021-08-01 2022-07-31 12724663 frs-bus:PreferenceShareClass4 2021-07-31 12724663 frs-bus:PreferenceShareClass4 2022-07-31 12724663 frs-bus:PreferenceShareClass5 2021-08-01 2022-07-31 12724663 frs-bus:PreferenceShareClass5 2021-07-31 12724663 frs-bus:PreferenceShareClass5 2022-07-31 12724663 1 2021-08-01 2022-07-31 12724663 1 2022-07-31 12724663 1 2021-08-01 2022-07-31 12724663 frs-core:LeasedAssets 2021-08-01 2022-07-31 12724663 frs-core:OwnedAssets 2021-08-01 2022-07-31 12724663 frs-core:CurrencyRisk 2021-08-01 2022-07-31 12724663 frs-core:MarketRisk 2021-08-01 2022-07-31 12724663 frs-core:InterestRateRisk 2021-08-01 2022-07-31 12724663 frs-core:DeferredTaxation 2021-08-01 2022-07-31 12724663 frs-core:DeferredTaxation 2021-07-31 12724663 frs-core:DeferredTaxation 2022-07-31 12724663 frs-core:OtherProvisionsContingentLiabilities 2021-08-01 2022-07-31 12724663 frs-core:OtherProvisionsContingentLiabilities 2021-07-31 12724663 frs-core:OtherProvisionsContingentLiabilities 2022-07-31 12724663 frs-core:ProvisionsDeferredTax 2022-07-31 12724663 frs-core:OtherDeferredTax 2022-07-31 12724663 frs-core:AcceleratedTaxDepreciationDeferredTax 2022-07-31 12724663 frs-core:TaxLossesCarry-forwardsDeferredTax 2022-07-31 12724663 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2022-07-31 12724663 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-08-01 2022-07-31 12724663 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-07-31 12724663 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-07-31 12724663 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-08-01 2022-07-31 12724663 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-07-31 12724663 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-07-31 12724663 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-08-01 2022-07-31 12724663 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-07-31 12724663 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-07-31 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12724663 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2022-07-31 12724663 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2022-07-31 12724663 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2022-07-31 12724663 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2022-07-31 12724663 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2022-07-31 12724663 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-07-31 12724663 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-07-31 12724663 frs-core:ProvisionsForImpairmentInvestments 2022-07-31 12724663 frs-core:ListedExchangeTraded 2022-07-31 12724663 frs-core:ListedExchangeTraded 2021-07-31 12724663 frs-core:CostValuation frs-core:ListedExchangeTraded 2021-07-31 12724663 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2022-07-31 12724663 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2022-07-31 12724663 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-07-31 12724663 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2022-07-31 12724663 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-07-31 12724663 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-07-31 12724663 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-07-31 12724663 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-07-31 12724663 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-07-31 12724663 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-07-31 12724663 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 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Registered number: 12724663
Mikumi Investments Ltd
Unaudited Financial Statements
For The Year Ended 31 July 2023
Unaudited Financial Statements
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—5
Page 1
Statement of Financial Position
Registered number: 12724663
2023 2022
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 3 964 1,260
Tangible Assets 4 2,088 2,500
3,052 3,760
CURRENT ASSETS
Stocks 11,496 4,743
Debtors 5 15,366 15,767
Cash at bank and in hand 3,827 2,368
30,689 22,878
Creditors: Amounts Falling Due Within One Year 6 (6,071 ) (19,733 )
NET CURRENT ASSETS (LIABILITIES) 24,618 3,145
TOTAL ASSETS LESS CURRENT LIABILITIES 27,670 6,905
Creditors: Amounts Falling Due After More Than One Year 7 (50,551 ) (33,286 )
NET LIABILITIES (22,881 ) (26,381 )
CAPITAL AND RESERVES
Called up share capital 8 100 100
Income Statement (22,981 ) (26,481 )
SHAREHOLDERS' FUNDS (22,881) (26,381)
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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 Income Statement.
On behalf of the board
Mr Udhayan Taylor
Director
1 February 2024
The notes on pages 3 to 5 form part of these financial statements.
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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. Going Concern Disclosure
When preparing the financial statements, the directors have made an assessment of the company's ability to continue as a going concern. The company is considered a going concern as the directors have no intention to liquidate the company or to cease trading. In assessing whether the going concern assumption is appropriate, the directors have taken into account all available information about the future, which is at least, but is not limited to, twelve months from the date when the financial statements are authorised for issue. The board is committed to the success of the company in the following twelve months, and where necessary will endeavour to support the company with all means at their disposal to ensure its continuity. Therefore the directors still believe it is appropriate to prepare the accounts on a going concern basis.
1.3. 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 sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
1.4. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets relating to website design and development are measured at cost less amortisation. Amortisation is charged to the income statement over the assets' estimated economic life of 5 years.
1.5. 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:
Leasehold 15% on Reducing balance
Fixtures & Fittings 20% on Reducing balance
1.6. 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
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3. Intangible Assets
Other
£
Cost
As at 1 August 2022 1,483
As at 31 July 2023 1,483
Amortisation
As at 1 August 2022 223
Provided during the period 296
As at 31 July 2023 519
Net Book Value
As at 31 July 2023 964
As at 1 August 2022 1,260
4. Tangible Assets
Land & Property
Leasehold Fixtures & Fittings Total
£ £ £
Cost
As at 1 August 2022 1,994 872 2,866
As at 31 July 2023 1,994 872 2,866
Depreciation
As at 1 August 2022 224 142 366
Provided during the period 266 146 412
As at 31 July 2023 490 288 778
Net Book Value
As at 31 July 2023 1,504 584 2,088
As at 1 August 2022 1,770 730 2,500
5. Debtors
2023 2022
£ £
Due within one year
Trade debtors 1,619 -
Other debtors 5,747 15,767
7,366 15,767
Due after more than one year
Other debtors 8,000 -
8,000 -
15,366 15,767
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6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 581 4,010
Other creditors 5,490 15,723
6,071 19,733
7. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Other creditors 50,551 33,286
50,551 33,286
8. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
9. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:
Land and buildings
2023 2022
£ £
Within 1 year 16,000 16,000
Between 1 and 5 years 34,667 50,667
50,667 66,667
10. Related Party Transactions
Debtors and creditors include the following amounts in relation to a company, in which the director has a controlling interest:
Debtors £1,000 (2022:£0) 
Creditors £8,000 (2022: £8,000)
During the year the company rented a property to the associated company. An above market rate rent was charged amounting to £10,800.
11. General Information
Mikumi Investments Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12724663 . The registered office is The Octagon, Wells Road, Ilkley, West Yorkshire, LS29 9JB.
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