Acorah Software Products - Accounts Production 15.0.500 false true false 16 November 2022 30 November 2023 30 November 2023 14489088 Mr Eric Moss Mrs Mandy Moss iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 14489088 2022-11-15 14489088 2023-11-30 14489088 2022-11-16 2023-11-30 14489088 frs-core:CurrentFinancialInstruments 2023-11-30 14489088 frs-core:ComputerEquipment 2023-11-30 14489088 frs-core:ComputerEquipment 2022-11-16 2023-11-30 14489088 frs-core:ComputerEquipment 2022-11-15 14489088 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-11-16 2023-11-30 14489088 frs-core:FurnitureFittings 2023-11-30 14489088 frs-core:FurnitureFittings 2022-11-16 2023-11-30 14489088 frs-core:FurnitureFittings 2022-11-15 14489088 frs-core:MotorVehicles 2023-11-30 14489088 frs-core:MotorVehicles 2022-11-16 2023-11-30 14489088 frs-core:MotorVehicles 2022-11-15 14489088 frs-core:OtherResidualIntangibleAssets 2023-11-30 14489088 frs-core:OtherResidualIntangibleAssets 2022-11-16 2023-11-30 14489088 frs-core:OtherResidualIntangibleAssets 2022-11-15 14489088 frs-core:ShareCapital 2023-11-30 14489088 frs-core:RetainedEarningsAccumulatedLosses 2023-11-30 14489088 frs-bus:PrivateLimitedCompanyLtd 2022-11-16 2023-11-30 14489088 frs-bus:FilletedAccounts 2022-11-16 2023-11-30 14489088 frs-bus:SmallEntities 2022-11-16 2023-11-30 14489088 frs-bus:AuditExempt-NoAccountantsReport 2022-11-16 2023-11-30 14489088 frs-bus:SmallCompaniesRegimeForAccounts 2022-11-16 2023-11-30 14489088 frs-bus:Director1 2022-11-16 2023-11-30 14489088 frs-bus:Director2 2022-11-16 2023-11-30 14489088 frs-countries:EnglandWales 2022-11-16 2023-11-30
Registered number: 14489088
Mossfam Ltd
Unaudited Financial Statements
For the Period 16 November 2022 to 30 November 2023
Jon Davies Accountants Limited
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 14489088
30 November 2023
Notes £ £
FIXED ASSETS
Intangible Assets 4 15,180
Tangible Assets 5 5,691
20,871
CURRENT ASSETS
Debtors 6 155
Cash at bank and in hand 16,498
16,653
Creditors: Amounts Falling Due Within One Year 7 (65,338 )
NET CURRENT ASSETS (LIABILITIES) (48,685 )
TOTAL ASSETS LESS CURRENT LIABILITIES (27,814 )
NET LIABILITIES (27,814 )
CAPITAL AND RESERVES
Called up share capital 8 100
Profit and Loss Account (27,914 )
SHAREHOLDERS' FUNDS (27,814)
Page 1
Page 2
For the period ending 30 November 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 Eric Moss
Director
31 July 2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Mossfam Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 14489088 . The registered office is 57 Turnstone Drive, Liverpool, L26 7WP.
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. 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.
2.3. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are Franchise Costs and are amortised to the profit and loss account over its estimated economic life of 5 years.
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:
Motor Vehicles 3 years straight line
Fixtures & Fittings 3 years straight line
Computer Equipment 3 years straight line
3. Average Number of Employees
Average number of employees, including directors, during the period was: 6
6
4. Intangible Assets
Other
£
Cost
As at 16 November 2022 -
Additions 18,975
As at 30 November 2023 18,975
Amortisation
As at 16 November 2022 -
Provided during the period 3,795
As at 30 November 2023 3,795
Net Book Value
As at 30 November 2023 15,180
As at 16 November 2022 -
Page 3
Page 4
5. Tangible Assets
Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 16 November 2022 - - - -
Additions 6,246 1,165 487 7,898
As at 30 November 2023 6,246 1,165 487 7,898
Depreciation
As at 16 November 2022 - - - -
Provided during the period 1,908 168 131 2,207
As at 30 November 2023 1,908 168 131 2,207
Net Book Value
As at 30 November 2023 4,338 997 356 5,691
As at 16 November 2022 - - - -
6. Debtors
30 November 2023
£
Due within one year
Trade debtors 155
7. Creditors: Amounts Falling Due Within One Year
30 November 2023
£
Trade creditors 955
Other creditors 60,579
Taxation and social security 3,804
65,338
8. Share Capital
30 November 2023
£
Allotted, Called up and fully paid 100
Page 4