Acorah Software Products - Accounts Production 15.0.600 false true true 30 April 2023 1 May 2022 false 1 May 2023 30 April 2024 30 April 2024 14038798 Mrs Amy Keane Mr Michael KEANE iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 14038798 2023-04-30 14038798 2024-04-30 14038798 2023-05-01 2024-04-30 14038798 frs-core:CurrentFinancialInstruments 2024-04-30 14038798 frs-core:ComputerEquipment 2024-04-30 14038798 frs-core:ComputerEquipment 2023-05-01 2024-04-30 14038798 frs-core:ComputerEquipment 2023-04-30 14038798 frs-core:PlantMachinery 2024-04-30 14038798 frs-core:PlantMachinery 2023-05-01 2024-04-30 14038798 frs-core:PlantMachinery 2023-04-30 14038798 frs-core:ShareCapital 2024-04-30 14038798 frs-core:RetainedEarningsAccumulatedLosses 2024-04-30 14038798 frs-bus:PrivateLimitedCompanyLtd 2023-05-01 2024-04-30 14038798 frs-bus:FilletedAccounts 2023-05-01 2024-04-30 14038798 frs-bus:SmallEntities 2023-05-01 2024-04-30 14038798 frs-bus:AuditExempt-NoAccountantsReport 2023-05-01 2024-04-30 14038798 frs-bus:SmallCompaniesRegimeForAccounts 2023-05-01 2024-04-30 14038798 frs-bus:Director1 2023-05-01 2024-04-30 14038798 frs-bus:Director2 2023-05-01 2024-04-30 14038798 frs-countries:EnglandWales 2023-05-01 2024-04-30 14038798 2022-04-30 14038798 2023-04-30 14038798 2022-05-01 2023-04-30 14038798 frs-core:CurrentFinancialInstruments 2023-04-30 14038798 frs-core:ShareCapital 2023-04-30 14038798 frs-core:RetainedEarningsAccumulatedLosses 2023-04-30
Registered number: 14038798
M&a Therapies Ltd
Unaudited Financial Statements
For The Year Ended 30 April 2024
Kent Coast Accounts Ltd
AAT Licenced Accountants
39 Brooke Avenue
Margate
Kent
CT9 5NG
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 14038798
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 2,529 137
2,529 137
CURRENT ASSETS
Debtors 5 1,757 50
Cash at bank and in hand 6,673 493
8,430 543
Creditors: Amounts Falling Due Within One Year 6 (5,130 ) (676 )
NET CURRENT ASSETS (LIABILITIES) 3,300 (133 )
TOTAL ASSETS LESS CURRENT LIABILITIES 5,829 4
NET ASSETS 5,829 4
CAPITAL AND RESERVES
Called up share capital 7 100 100
Profit and Loss Account 5,729 (96 )
SHAREHOLDERS' FUNDS 5,829 4
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
Mrs Amy Keane
Director
Mr Michael KEANE
Director
19th September 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
M&a Therapies Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 14038798 . The registered office is 187 Westbrook Avenue, Margate, Kent, CT9 5HN.
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. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
2.3. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts  Turnover includes revenue earned from the rendering of services. 
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. 
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 5 years, straight line
Computer Equipment 4 years, straight line
Assets considered to loose their value fully in the year of acquisition are fully depreciated at purchase.
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2023: 2)
2 2
4. Tangible Assets
Plant & Machinery Computer Equipment Total
£ £ £
Cost
As at 1 May 2023 - 218 218
Additions 1,404 1,138 2,542
As at 30 April 2024 1,404 1,356 2,760
Depreciation
As at 1 May 2023 - 81 81
Provided during the period 108 42 150
As at 30 April 2024 108 123 231
...CONTINUED
Page 3
Page 4
Net Book Value
As at 30 April 2024 1,296 1,233 2,529
As at 1 May 2023 - 137 137
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 729 -
Prepayments and accrued income 223 50
Other debtors 805 -
1,757 50
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Corporation tax 1,330 -
Directors' loan accounts 3,800 676
5,130 676
7. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
Page 4