Acorah Software Products - Accounts Production 15.0.600 false true 31 March 2023 1 April 2022 false 1 April 2023 31 March 2024 31 March 2024 09701854 Satvir Bungar David Cartwright Susanne Evans Rosie Ginday Julia Graves Scott Haberton Simon Ward iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09701854 2023-03-31 09701854 2024-03-31 09701854 2023-04-01 2024-03-31 09701854 frs-core:CurrentFinancialInstruments 2024-03-31 09701854 frs-core:ComputerEquipment 2023-04-01 2024-03-31 09701854 frs-core:FurnitureFittings 2023-04-01 2024-03-31 09701854 frs-core:ShareCapital 2024-03-31 09701854 frs-bus:PrivateLimitedCompanyLtd 2023-04-01 2024-03-31 09701854 frs-bus:FilletedAccounts 2023-04-01 2024-03-31 09701854 frs-bus:SmallEntities 2023-04-01 2024-03-31 09701854 frs-bus:AuditExempt-NoAccountantsReport 2023-04-01 2024-03-31 09701854 frs-bus:SmallCompaniesRegimeForAccounts 2023-04-01 2024-03-31 09701854 frs-core:UnlistedNon-exchangeTraded 2024-03-31 09701854 frs-core:UnlistedNon-exchangeTraded 2023-03-31 09701854 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2023-03-31 09701854 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2024-03-31 09701854 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 09701854 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-03-31 09701854 frs-bus:Director1 2023-04-01 2024-03-31 09701854 frs-bus:Director1 2023-03-31 09701854 frs-bus:Director1 2024-03-31 09701854 frs-bus:Director2 2023-04-01 2024-03-31 09701854 frs-bus:Director3 2023-04-01 2024-03-31 09701854 frs-bus:Director4 2023-04-01 2024-03-31 09701854 frs-bus:Director5 2023-04-01 2024-03-31 09701854 frs-bus:Director6 2023-04-01 2024-03-31 09701854 frs-bus:Director7 2023-04-01 2024-03-31 09701854 frs-countries:EnglandWales 2023-04-01 2024-03-31 09701854 2022-03-31 09701854 2023-03-31 09701854 2022-04-01 2023-03-31 09701854 frs-core:CurrentFinancialInstruments 2023-03-31 09701854 frs-core:ShareCapital 2023-03-31
Registered number: 09701854
Miss Macaroon Group Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2024
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—4
Page 1
Balance Sheet
Registered number: 09701854
2024 2023
Notes £ £ £ £
FIXED ASSETS
Investments 4 1,100 1,100
1,100 1,100
CURRENT ASSETS
Debtors 5 3,685 4,006
Cash at bank and in hand 1,866 1,485
5,551 5,491
Creditors: Amounts Falling Due Within One Year 6 (6,551 ) (6,491 )
NET CURRENT ASSETS (LIABILITIES) (1,000 ) (1,000 )
TOTAL ASSETS LESS CURRENT LIABILITIES 100 100
NET ASSETS 100 100
CAPITAL AND RESERVES
Called up share capital 7 100 100
SHAREHOLDERS' FUNDS 100 100
For the year ending 31 March 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
Rosie Ginday
Director
16/10/2024
The notes on pages 2 to 4 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Miss Macaroon Group Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 09701854 . The registered office is 10 Octagon Business Park, Miller Street, Birmingham, B6 4NH.
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 company is the parent undertaking of a small group and as such is not required by the Companies Act 2006 to prepare group accounts. These financial statements therefore present information about the company as an individual and not about its group.
2.2. Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of value added tax and trade discounts. Turnover includes revenue earned from the rendering of services and is recognised on the completion of those 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:
Fixtures & Fittings 20% Straight line
Computer Equipment 33% Straight line
2.4. 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.
2.5. Government Grant
Grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.
All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2023: 8)
3 8
Page 2
Page 3
4. Investments
Unlisted
£
Cost
As at 1 April 2023 1,100
As at 31 March 2024 1,100
Provision
As at 1 April 2023 -
As at 31 March 2024 -
Net Book Value
As at 31 March 2024 1,100
As at 1 April 2023 1,100
Subsidiary companies
The following were subsidiary undertakings of the company:
Miss Macaroon Retail Ltd. Ordinary shares - Holding 100%
Miss Macaroon C.I.C. Ordinary shares - Holding 100%
The aggregate of the share capital and reserves as at 31st March 2024 respectively and of the profit/loss for the year ended on that date for the subsidiary undertakings were as follows:
Miss Macaroon Retail Ltd. Aggregate share capital and reserves £(27,857), loss £13,689
Miss Macaroon C.I.C. Aggregate share capital and reserves £124,673, loss £25,226
5. Debtors
2024 2023
£ £
Due within one year
Other debtors 2,051 2,028
Other taxes and social security 966 1,299
Amounts owed by subsidiaries 668 679
3,685 4,006
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Other creditors 797 420
Amounts owed to subsidiaries 5,754 6,071
6,551 6,491
7. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
Page 3
Page 4
8. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 April 2023 Amounts advanced Amounts repaid Amounts written off As at 31 March 2024
£ £ £ £ £
Miss Rosie Ginday 1,992 2,051 1,992 - 2,051
The above loan is unsecured, interest free and repayable on demand.
Page 4