Acorah Software Products - Accounts Production 15.0.600 false true 31 August 2022 2 August 2021 false 1 September 2022 31 August 2023 31 August 2023 13543614 Mr Mark Hamilton iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13543614 2022-08-31 13543614 2023-08-31 13543614 2022-09-01 2023-08-31 13543614 frs-core:CurrentFinancialInstruments 2023-08-31 13543614 frs-core:Non-currentFinancialInstruments 2023-08-31 13543614 frs-core:BetweenOneFiveYears 2023-08-31 13543614 frs-core:ComputerEquipment 2023-08-31 13543614 frs-core:ComputerEquipment 2022-09-01 2023-08-31 13543614 frs-core:ComputerEquipment 2022-08-31 13543614 frs-core:MotorVehicles 2023-08-31 13543614 frs-core:MotorVehicles 2022-09-01 2023-08-31 13543614 frs-core:MotorVehicles 2022-08-31 13543614 frs-core:PlantMachinery 2023-08-31 13543614 frs-core:PlantMachinery 2022-09-01 2023-08-31 13543614 frs-core:PlantMachinery 2022-08-31 13543614 frs-core:WithinOneYear 2023-08-31 13543614 frs-core:ShareCapital 2023-08-31 13543614 frs-core:RetainedEarningsAccumulatedLosses 2023-08-31 13543614 frs-bus:PrivateLimitedCompanyLtd 2022-09-01 2023-08-31 13543614 frs-bus:FilletedAccounts 2022-09-01 2023-08-31 13543614 frs-bus:SmallEntities 2022-09-01 2023-08-31 13543614 frs-bus:AuditExempt-NoAccountantsReport 2022-09-01 2023-08-31 13543614 frs-bus:SmallCompaniesRegimeForAccounts 2022-09-01 2023-08-31 13543614 frs-bus:Director1 2022-09-01 2023-08-31 13543614 frs-countries:EnglandWales 2022-09-01 2023-08-31 13543614 2021-08-01 13543614 2022-08-31 13543614 2021-08-02 2022-08-31 13543614 frs-core:CurrentFinancialInstruments 2022-08-31 13543614 frs-core:Non-currentFinancialInstruments 2022-08-31 13543614 frs-core:BetweenOneFiveYears 2022-08-31 13543614 frs-core:WithinOneYear 2022-08-31 13543614 frs-core:ShareCapital 2022-08-31 13543614 frs-core:RetainedEarningsAccumulatedLosses 2022-08-31
Registered number: 13543614
Mnh Plastering Services Ltd
Unaudited Financial Statements
For The Year Ended 31 August 2023
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 13543614
31 August 2023 31 August 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 15,939 26,021
15,939 26,021
CURRENT ASSETS
Stocks 5 10,000 10,000
Debtors 6 40 11,592
Cash at bank and in hand 21,102 2,765
31,142 24,357
Creditors: Amounts Falling Due Within One Year 7 (39,896 ) (49,897 )
NET CURRENT ASSETS (LIABILITIES) (8,754 ) (25,540 )
TOTAL ASSETS LESS CURRENT LIABILITIES 7,185 481
Creditors: Amounts Falling Due After More Than One Year 8 (14,453 ) -
NET (LIABILITIES)/ASSETS (7,268 ) 481
CAPITAL AND RESERVES
Called up share capital 10 100 100
Profit and Loss Account (7,368 ) 381
SHAREHOLDERS' FUNDS (7,268) 481
Page 1
Page 2
For the year ending 31 August 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
Mr Mark Hamilton
Director
12/06/2024
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
Mnh Plastering Services Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13543614 . The registered office is 14 The Green, Hasland, Chesterfield, Derbyshire, S41 0LJ.
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. 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 25% on reducing balance.
Motor Vehicles 25% on reducing balance.
Computer Equipment 33% on cost.
2.4. 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.
2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2022: 2)
2 2
Page 3
Page 4
4. Tangible Assets
Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £
Cost
As at 1 September 2022 1,246 27,780 - 29,026
Additions - - 674 674
Disposals - (4,630 ) - (4,630 )
As at 31 August 2023 1,246 23,150 674 25,070
Depreciation
As at 1 September 2022 112 2,893 - 3,005
Provided during the period 283 5,788 55 6,126
As at 31 August 2023 395 8,681 55 9,131
Net Book Value
As at 31 August 2023 851 14,469 619 15,939
As at 1 September 2022 1,134 24,887 - 26,021
5. Stocks
31 August 2023 31 August 2022
£ £
Stock 10,000 10,000
6. Debtors
31 August 2023 31 August 2022
£ £
Due within one year
Trade debtors 40 6,787
Other debtors - 4,805
40 11,592
7. Creditors: Amounts Falling Due Within One Year
31 August 2023 31 August 2022
£ £
Net obligations under finance lease and hire purchase contracts 4,230 25,380
Trade creditors 4,917 -
Other creditors 27,222 24,517
Taxation and social security 3,527 -
39,896 49,897
8. Creditors: Amounts Falling Due After More Than One Year
31 August 2023 31 August 2022
£ £
Net obligations under finance lease and hire purchase contracts 14,453 -
Page 4
Page 5
9. Obligations Under Finance Leases and Hire Purchase
31 August 2023 31 August 2022
£ £
The future minimum finance lease payments are as follows:
Not later than one year 4,230 25,380
Later than one year and not later than five years 14,453 -
18,683 25,380
18,683 25,380
10. Share Capital
31 August 2023 31 August 2022
£ £
Allotted, Called up and fully paid 100 100
Page 5