Acorah Software Products - Accounts Production 15.0.600 false true 31 December 2022 1 January 2022 false 1 January 2023 31 December 2023 31 December 2023 SC334869 Mr G Mather Ms A Mather McCreath Secretarial Limited iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC334869 2022-12-31 SC334869 2023-12-31 SC334869 2023-01-01 2023-12-31 SC334869 frs-core:CurrentFinancialInstruments 2023-12-31 SC334869 frs-core:ComputerEquipment 2023-01-01 2023-12-31 SC334869 frs-core:FurnitureFittings 2023-01-01 2023-12-31 SC334869 frs-core:LandBuildings 2023-12-31 SC334869 frs-core:LandBuildings 2023-01-01 2023-12-31 SC334869 frs-core:LandBuildings 2022-12-31 SC334869 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-01-01 2023-12-31 SC334869 frs-core:PlantMachinery 2023-12-31 SC334869 frs-core:PlantMachinery 2023-01-01 2023-12-31 SC334869 frs-core:PlantMachinery 2022-12-31 SC334869 frs-core:ShareCapital 2023-12-31 SC334869 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31 SC334869 frs-bus:PrivateLimitedCompanyLtd 2023-01-01 2023-12-31 SC334869 frs-bus:FilletedAccounts 2023-01-01 2023-12-31 SC334869 frs-bus:SmallEntities 2023-01-01 2023-12-31 SC334869 frs-bus:AuditExempt-NoAccountantsReport 2023-01-01 2023-12-31 SC334869 frs-bus:SmallCompaniesRegimeForAccounts 2023-01-01 2023-12-31 SC334869 frs-bus:Director1 2023-01-01 2023-12-31 SC334869 frs-bus:Director2 2023-01-01 2023-12-31 SC334869 frs-bus:CompanySecretary1 2023-01-01 2023-12-31 SC334869 frs-countries:Scotland 2023-01-01 2023-12-31 SC334869 2021-12-31 SC334869 2022-12-31 SC334869 2022-01-01 2022-12-31 SC334869 frs-core:CurrentFinancialInstruments 2022-12-31 SC334869 frs-core:ShareCapital 2022-12-31 SC334869 frs-core:RetainedEarningsAccumulatedLosses 2022-12-31
Registered number: SC334869
Mather Consulting Limited
Unaudited ABRIDGED Financial Statements
For The Year Ended 31 December 2023
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: SC334869
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 112 333
112 333
CURRENT ASSETS
Debtors 5 34,026 83,806
Cash at bank and in hand 246,701 221,661
280,727 305,467
Creditors: Amounts Falling Due Within One Year 6 (105,144 ) (127,573 )
NET CURRENT ASSETS (LIABILITIES) 175,583 177,894
TOTAL ASSETS LESS CURRENT LIABILITIES 175,695 178,227
PROVISIONS FOR LIABILITIES
Deferred Taxation (42 ) (63 )
NET ASSETS 175,653 178,164
CAPITAL AND RESERVES
Called up share capital 7 100 100
Profit and Loss Account 175,553 178,064
SHAREHOLDERS' FUNDS 175,653 178,164
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For the year ending 31 December 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 G Mather
Director
Ms A Mather
Director
26 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. General Information
Mather Consulting Limited is a private company, limited by shares, incorporated in Scotland, registered number SC334869 . The registered office is 3 Beaufort Road, Edinburgh, EH9 1AG.
The presentation currency of the financial statements is the Pound Sterling (£).
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. 
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:
Leasehold 25% on cost
Plant & Machinery 25% on cost
Fixtures & Fittings 25% on cost
Computer Equipment 25% on cost
2.4. 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.
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2.5. Amounts recoverable on contracts
Long term contract balances are valued at cost plus attributable overhead plus attributable profit less provisions for foreseeale losses and less payments on account received and receivable.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2022: 2)
2 2
4. Tangible Assets
Land & Buildings Plant & Machinery etc. Total
£ £ £
Cost
As at 1 January 2023 1,487 9,210 10,697
As at 31 December 2023 1,487 9,210 10,697
Depreciation
As at 1 January 2023 1,487 8,877 10,364
Provided during the period - 221 221
As at 31 December 2023 1,487 9,098 10,585
Net Book Value
As at 31 December 2023 - 112 112
As at 1 January 2023 - 333 333
5. Debtors
2023 2022
£ £
Due within one year
Trade debtors - 60,480
Amounts recoverable on contracts 33,053 22,729
Prepayments and accrued income 578 597
VAT 395 -
34,026 83,806
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 727 10
Other creditors 99,759 84,793
Taxation and social security 4,658 42,770
105,144 127,573
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7. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
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