Acorah Software Products - Accounts Production 15.0.400 false true true 31 October 2022 1 November 2021 false 1 November 2022 31 October 2023 31 October 2023 08748592 Mr Danny Pek Mr Julian Andersen Mr Danny Pek iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08748592 2022-10-31 08748592 2023-10-31 08748592 2022-11-01 2023-10-31 08748592 frs-core:ComputerEquipment 2022-11-01 2023-10-31 08748592 frs-core:PlantMachinery 2022-11-01 2023-10-31 08748592 frs-core:ShareCapital 2023-10-31 08748592 frs-core:RetainedEarningsAccumulatedLosses 2023-10-31 08748592 frs-bus:PrivateLimitedCompanyLtd 2022-11-01 2023-10-31 08748592 frs-bus:AbridgedAccounts 2022-11-01 2023-10-31 08748592 frs-bus:SmallEntities 2022-11-01 2023-10-31 08748592 frs-bus:AuditExempt-NoAccountantsReport 2022-11-01 2023-10-31 08748592 frs-bus:SmallCompaniesRegimeForAccounts 2022-11-01 2023-10-31 08748592 frs-bus:Director1 2022-11-01 2023-10-31 08748592 frs-bus:Director2 2022-11-01 2023-10-31 08748592 frs-bus:CompanySecretary1 2022-11-01 2023-10-31 08748592 frs-countries:EnglandWales 2022-11-01 2023-10-31 08748592 2021-10-31 08748592 2022-10-31 08748592 2021-11-01 2022-10-31 08748592 frs-core:ShareCapital 2022-10-31 08748592 frs-core:RetainedEarningsAccumulatedLosses 2022-10-31
Registered number: 08748592
MERCATUS PLUS LIMITED
Unaudited ABRIDGED Financial Statements
For The Year Ended 31 October 2023
Contents
Page
Abridged Balance Sheet 1—2
Notes to the Abridged Financial Statements 3—4
Page 1
Abridged Balance Sheet
Registered number: 08748592
2023 2022
Notes £ £ £ £
FIXED ASSETS
CURRENT ASSETS
Debtors 57,755 91,760
Cash at bank and in hand 67,370 151,639
125,125 243,399
Creditors: Amounts Falling Due Within One Year (18,758 ) (22,484 )
NET CURRENT ASSETS (LIABILITIES) 106,367 220,915
TOTAL ASSETS LESS CURRENT LIABILITIES 106,367 220,915
NET ASSETS 106,367 220,915
CAPITAL AND RESERVES
Called up share capital 5 60,000 60,000
Profit and Loss Account 46,367 160,915
SHAREHOLDERS' FUNDS 106,367 220,915
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.
All of the company's members have consented to the preparation of an Abridged Balance Sheet for the year end 31 October 2023 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
Mr Danny Pek
Director
18/07/2024
The notes on pages 3 to 4 form part of these financial statements.
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Notes to the Abridged Financial Statements
1. General Information
MERCATUS PLUS LIMITED is a private company, limited by shares, incorporated in England & Wales, registered number 08748592 . The registered office is 71-75 Shelton Street, Covent Garden, London, WC2H 9JQ.
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.
The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.
2.2. Going Concern Disclosure
At the time of approving the financial statements, the director has reasonable expectation that the company has
adequate resources to continue in operational existence for the foreseeable future. Thus the director continues to
adopt the going concern basis of accounting in preparing the 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  rebates and other similar allowances.
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 Straight line
Computer Equipment St line
2.5. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.6. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 4 (2022: 4)
4 4
4. Tangible Assets
Total
£
Cost
As at 1 November 2022 7,441
As at 31 October 2023 7,441
Depreciation
As at 1 November 2022 7,441
As at 31 October 2023 7,441
Net Book Value
As at 31 October 2023 -
As at 1 November 2022 -
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5. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 60,000 60,000
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