Acorah Software Products - Accounts Production 14.6.300 false true 30 November 2022 1 March 2022 false 1 December 2022 30 November 2023 30 November 2023 13232518 Mr Michael Hill iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13232518 2022-11-30 13232518 2023-11-30 13232518 2022-12-01 2023-11-30 13232518 frs-core:CurrentFinancialInstruments 2023-11-30 13232518 frs-core:Non-currentFinancialInstruments 2023-11-30 13232518 frs-core:PlantMachinery 2023-11-30 13232518 frs-core:PlantMachinery 2022-12-01 2023-11-30 13232518 frs-core:PlantMachinery 2022-11-30 13232518 frs-core:ShareCapital 2023-11-30 13232518 frs-core:RetainedEarningsAccumulatedLosses 2023-11-30 13232518 frs-bus:PrivateLimitedCompanyLtd 2022-12-01 2023-11-30 13232518 frs-bus:FilletedAccounts 2022-12-01 2023-11-30 13232518 frs-bus:SmallEntities 2022-12-01 2023-11-30 13232518 frs-bus:AuditExempt-NoAccountantsReport 2022-12-01 2023-11-30 13232518 frs-bus:SmallCompaniesRegimeForAccounts 2022-12-01 2023-11-30 13232518 frs-core:CostValuation 2022-11-30 13232518 frs-core:CostValuation 2023-11-30 13232518 frs-core:ProvisionsForImpairmentInvestments 2022-11-30 13232518 frs-core:ProvisionsForImpairmentInvestments 2023-11-30 13232518 frs-bus:Director1 2022-12-01 2023-11-30 13232518 frs-bus:Director1 2022-11-30 13232518 frs-bus:Director1 2023-11-30 13232518 frs-countries:EnglandWales 2022-12-01 2023-11-30 13232518 2022-02-28 13232518 2022-11-30 13232518 2022-03-01 2022-11-30 13232518 frs-core:CurrentFinancialInstruments 2022-11-30 13232518 frs-core:Non-currentFinancialInstruments 2022-11-30 13232518 frs-core:ShareCapital 2022-11-30 13232518 frs-core:RetainedEarningsAccumulatedLosses 2022-11-30
Registered number: 13232518
MMM&E Limited
Unaudited Financial Statements
For The Year Ended 30 November 2023
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 13232518
30 November 2023 30 November 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 3 69,187 -
Investments 4 45 45
69,232 45
CURRENT ASSETS
Debtors 5 85,536 38,044
Cash at bank and in hand 5,403 110
90,939 38,154
Creditors: Amounts Falling Due Within One Year 6 - (480 )
NET CURRENT ASSETS (LIABILITIES) 90,939 37,674
TOTAL ASSETS LESS CURRENT LIABILITIES 160,171 37,719
Creditors: Amounts Falling Due After More Than One Year 7 - (128 )
NET ASSETS 160,171 37,591
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account 160,071 37,491
SHAREHOLDERS' FUNDS 160,171 37,591
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For the year 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 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 Michael Hill
Director
3rd September 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. 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.
1.3. 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 15% Reducing Balance
2. Average Number of Employees
Average number of employees, including directors, during the year was as follows: 2 (2022: 2)
2 2
3. Tangible Assets
Plant & Machinery
£
Cost
As at 1 December 2022 -
Additions 73,000
As at 30 November 2023 73,000
Depreciation
As at 1 December 2022 -
Provided during the period 3,813
As at 30 November 2023 3,813
Net Book Value
As at 30 November 2023 69,187
As at 1 December 2022 -
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4. Investments
Subsidiaries
£
Cost
As at 1 December 2022 45
As at 30 November 2023 45
Provision
As at 1 December 2022 -
As at 30 November 2023 -
Net Book Value
As at 30 November 2023 45
As at 1 December 2022 45
5. Debtors
30 November 2023 30 November 2022
£ £
Due within one year
Director's loan account 40,169 38,044
Amounts owed by subsidiaries 45,367 -
85,536 38,044
6. Creditors: Amounts Falling Due Within One Year
30 November 2023 30 November 2022
£ £
Accruals and deferred income - 480
- 480
7. Creditors: Amounts Falling Due After More Than One Year
30 November 2023 30 November 2022
£ £
Amounts owed to group undertakings - 128
- 128
8. Share Capital
30 November 2023 30 November 2022
£ £
Allotted, Called up and fully paid 100 100
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9. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 December 2022 Amounts advanced Amounts repaid Amounts written off As at 30 November 2023
£ £ £ £ £
Mr Michael Hill 38,044 2,125 - - 40,169
The above loan is unsecured, interest free and repayable on demand.
10. General Information
MMM&E Limited is a private company, limited by shares, incorporated in England & Wales, registered number 13232518 . The registered office is Unit 12 Primrose Hill Industrial Estate, Orde Wingate Way, Stockton-On-Tees, County Durham, TS19 0GA.
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