Acorah Software Products - Accounts Production 15.0.600 false true 30 April 2023 1 May 2022 false 1 May 2023 30 April 2024 30 April 2024 08040683 Mr William Hughes Mr Colin Rigby Mr Melvin Taylor Mr Gerrard Woods iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08040683 2023-04-30 08040683 2024-04-30 08040683 2023-05-01 2024-04-30 08040683 frs-core:CurrentFinancialInstruments 2024-04-30 08040683 frs-core:Non-currentFinancialInstruments 2024-04-30 08040683 frs-core:ComputerEquipment 2024-04-30 08040683 frs-core:ComputerEquipment 2023-05-01 2024-04-30 08040683 frs-core:ComputerEquipment 2023-04-30 08040683 frs-core:FurnitureFittings 2024-04-30 08040683 frs-core:FurnitureFittings 2023-05-01 2024-04-30 08040683 frs-core:FurnitureFittings 2023-04-30 08040683 frs-core:MotorVehicles 2024-04-30 08040683 frs-core:MotorVehicles 2023-05-01 2024-04-30 08040683 frs-core:MotorVehicles 2023-04-30 08040683 frs-core:PlantMachinery 2024-04-30 08040683 frs-core:PlantMachinery 2023-05-01 2024-04-30 08040683 frs-core:PlantMachinery 2023-04-30 08040683 frs-core:ShareCapital 2024-04-30 08040683 frs-core:RetainedEarningsAccumulatedLosses 2024-04-30 08040683 frs-bus:PrivateLimitedCompanyLtd 2023-05-01 2024-04-30 08040683 frs-bus:FilletedAccounts 2023-05-01 2024-04-30 08040683 frs-bus:SmallEntities 2023-05-01 2024-04-30 08040683 frs-bus:AuditExempt-NoAccountantsReport 2023-05-01 2024-04-30 08040683 frs-bus:SmallCompaniesRegimeForAccounts 2023-05-01 2024-04-30 08040683 frs-bus:Director1 2023-05-01 2024-04-30 08040683 frs-bus:Director2 2023-05-01 2024-04-30 08040683 frs-bus:Director3 2023-05-01 2024-04-30 08040683 frs-bus:Director4 2023-05-01 2024-04-30 08040683 frs-countries:EnglandWales 2023-05-01 2024-04-30 08040683 2022-04-30 08040683 2023-04-30 08040683 2022-05-01 2023-04-30 08040683 frs-core:CurrentFinancialInstruments 2023-04-30 08040683 frs-core:Non-currentFinancialInstruments 2023-04-30 08040683 frs-core:ShareCapital 2023-04-30 08040683 frs-core:RetainedEarningsAccumulatedLosses 2023-04-30
Registered number: 08040683
MCB Manchester Limited
Unaudited Financial Statements
For The Year Ended 30 April 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 08040683
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 144,175 156,074
144,175 156,074
CURRENT ASSETS
Stocks 5 21,100 28,186
Debtors 6 33,263 31,778
Cash at bank and in hand 1,290,939 1,093,868
1,345,302 1,153,832
Creditors: Amounts Falling Due Within One Year 7 (221,929 ) (212,160 )
NET CURRENT ASSETS (LIABILITIES) 1,123,373 941,672
TOTAL ASSETS LESS CURRENT LIABILITIES 1,267,548 1,097,746
Creditors: Amounts Falling Due After More Than One Year 8 (11,665 ) (21,666 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (35,808 ) (38,731 )
NET ASSETS 1,220,075 1,037,349
CAPITAL AND RESERVES
Called up share capital 1,099 1,099
Profit and Loss Account 1,218,976 1,036,250
SHAREHOLDERS' FUNDS 1,220,075 1,037,349
Page 1
Page 2
For the year ending 30 April 2024 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 Gerrard Woods
Director
14 August 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
MCB Manchester Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08040683 . The registered office is 7 Christie Way, Christie Fields, Manchester, Lancashire, M21 7QY.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 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 entity
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.

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% reducing balance
Motor Vehicles 25% reducing balance
Fixtures & Fittings 15% reducing balance
Computer Equipment 3 Years Straight Line
2.4. 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.
2.5. 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.
Page 3
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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: 26 (2023: 29)
26 29
4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 May 2023 101,843 54,040 91,750 2,324 249,957
Additions 23,230 - - 3,306 26,536
As at 30 April 2024 125,073 54,040 91,750 5,630 276,493
Depreciation
As at 1 May 2023 27,448 15,199 50,198 1,038 93,883
Provided during the period 21,093 9,710 6,233 1,399 38,435
As at 30 April 2024 48,541 24,909 56,431 2,437 132,318
Net Book Value
As at 30 April 2024 76,532 29,131 35,319 3,193 144,175
As at 1 May 2023 74,395 38,841 41,552 1,286 156,074
5. Stocks
2024 2023
£ £
Materials 21,100 28,186
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 1,747 -
Other debtors 31,516 31,778
33,263 31,778
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 58,413 52,634
Bank loans and overdrafts 10,000 10,000
Other creditors 44,173 36,182
Taxation and social security 109,343 113,344
221,929 212,160
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8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 11,665 21,666
Page 5