Acorah Software Products - Accounts Production 16.1.300 false true 30 April 2023 1 July 2022 false 1 May 2023 30 April 2024 30 April 2024 08703341 Mr Luke FAY Mr James Bruce Alexander GRANT Mr Pruthvikar Reddy MOSALI Mr Steven Jacobs Mr Luke ALVAREZ iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08703341 2023-04-30 08703341 2024-04-30 08703341 2023-05-01 2024-04-30 08703341 frs-core:CurrentFinancialInstruments 2024-04-30 08703341 frs-core:Non-currentFinancialInstruments 2024-04-30 08703341 frs-core:ComputerEquipment 2024-04-30 08703341 frs-core:ComputerEquipment 2023-05-01 2024-04-30 08703341 frs-core:ComputerEquipment 2023-04-30 08703341 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-05-01 2024-04-30 08703341 frs-core:FurnitureFittings 2024-04-30 08703341 frs-core:FurnitureFittings 2023-05-01 2024-04-30 08703341 frs-core:FurnitureFittings 2023-04-30 08703341 frs-core:MotorVehicles 2024-04-30 08703341 frs-core:MotorVehicles 2023-05-01 2024-04-30 08703341 frs-core:MotorVehicles 2023-04-30 08703341 frs-core:OtherResidualIntangibleAssets 2024-04-30 08703341 frs-core:OtherResidualIntangibleAssets 2023-05-01 2024-04-30 08703341 frs-core:OtherResidualIntangibleAssets 2023-04-30 08703341 frs-core:PlantMachinery 2024-04-30 08703341 frs-core:PlantMachinery 2023-05-01 2024-04-30 08703341 frs-core:PlantMachinery 2023-04-30 08703341 frs-core:SharePremium 2024-04-30 08703341 frs-core:ShareCapital 2024-04-30 08703341 frs-core:RetainedEarningsAccumulatedLosses 2024-04-30 08703341 frs-bus:PrivateLimitedCompanyLtd 2023-05-01 2024-04-30 08703341 frs-bus:FilletedAccounts 2023-05-01 2024-04-30 08703341 frs-bus:SmallEntities 2023-05-01 2024-04-30 08703341 frs-bus:AuditExempt-NoAccountantsReport 2023-05-01 2024-04-30 08703341 frs-bus:SmallCompaniesRegimeForAccounts 2023-05-01 2024-04-30 08703341 frs-bus:Director1 2023-05-01 2024-04-30 08703341 frs-bus:Director2 2023-05-01 2024-04-30 08703341 frs-bus:Director3 2023-05-01 2024-04-30 08703341 frs-bus:Director4 2023-05-01 2024-04-30 08703341 frs-bus:Director5 2023-05-01 2024-04-30 08703341 frs-countries:EnglandWales 2023-05-01 2024-04-30 08703341 2022-06-30 08703341 2023-04-30 08703341 2022-07-01 2023-04-30 08703341 frs-core:CurrentFinancialInstruments 2023-04-30 08703341 frs-core:Non-currentFinancialInstruments 2023-04-30 08703341 frs-core:SharePremium 2023-04-30 08703341 frs-core:ShareCapital 2023-04-30 08703341 frs-core:RetainedEarningsAccumulatedLosses 2023-04-30
Registered number: 08703341
Motion Metrics Limited
Unaudited Financial Statements
For The Year Ended 30 April 2024
Back Office Support Solutions Ltd
Unit 326 Canalot Studios
222 Kensal Road
London
W10 5BN
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 08703341
30 April 2024 30 April 2023
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 94,131 106,234
Tangible Assets 5 68,001 101,926
162,132 208,160
CURRENT ASSETS
Stocks 6 590,750 795,247
Debtors 7 197,406 418,056
Investments 8 7 7
Cash at bank and in hand 1,815,708 1,302,723
2,603,871 2,516,033
Creditors: Amounts Falling Due Within One Year 9 (2,441,536 ) (2,176,272 )
NET CURRENT ASSETS (LIABILITIES) 162,335 339,761
TOTAL ASSETS LESS CURRENT LIABILITIES 324,467 547,921
Creditors: Amounts Falling Due After More Than One Year 10 (1,192,641 ) (20,833 )
NET (LIABILITIES)/ASSETS (868,174 ) 527,088
CAPITAL AND RESERVES
Called up share capital 11 2,599 2,597
Share premium account 8,294,268 8,298,177
Profit and Loss Account (9,165,041 ) (7,773,686 )
SHAREHOLDERS' FUNDS (868,174) 527,088
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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 James Bruce Alexander GRANT
Director
24th January 2025
The notes on pages 3 to 5 form part of these financial statements.
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Page 3
Notes to the Financial Statements
1. General Information
Motion Metrics Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08703341 . The registered office is 410 China Works 100 Black Prince Road, London, SE1 7SJ.
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. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are Patents. It is amortised to profit and loss account over its estimated economic life of 10 years.
2.4. Research and Development
Expenditure on research is written off against profits in the year in which it is incurred.
2.5. 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 33% Straight line method
Motor Vehicles 20% Straight line method
Fixtures & Fittings 33% Straight line method
Computer Equipment 33% Straight line method
2.6. 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.
2.7. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.8. 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.
2.9. 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.
2.10. Employee Benefit
The cost of any unsued holiday entitlement is recognised in the period in which the employee's services are received. 
2.11. Equity Instruments
Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. 
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3. Average Number of Employees
Average number of employees, including directors, during the year was: 27 (2023: 30)
27 30
4. Intangible Assets
Other
£
Cost
As at 1 May 2023 121,025
As at 30 April 2024 121,025
Amortisation
As at 1 May 2023 14,791
Provided during the period 12,103
As at 30 April 2024 26,894
Net Book Value
As at 30 April 2024 94,131
As at 1 May 2023 106,234
5. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 May 2023 173,290 4,430 12,020 51,344 241,084
Additions 5,302 - 5,337 12,756 23,395
As at 30 April 2024 178,592 4,430 17,357 64,100 264,479
Depreciation
As at 1 May 2023 96,090 3,888 5,283 33,897 139,158
Provided during the period 38,875 394 5,374 12,677 57,320
As at 30 April 2024 134,965 4,282 10,657 46,574 196,478
Net Book Value
As at 30 April 2024 43,627 148 6,700 17,526 68,001
As at 1 May 2023 77,200 542 6,737 17,447 101,926
6. Stocks
30 April 2024 30 April 2023
£ £
Stock 590,750 795,247
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7. Debtors
30 April 2024 30 April 2023
£ £
Due within one year
Trade debtors 48,716 28,160
Amounts owed by group undertakings (305) 19,961
Other debtors 148,995 369,935
197,406 418,056
At the year end 30 April 2024, included in debtors is a negative balance of £305 (2023 £19,961) owed by the subsidiary company, Motion Metrics Inc (US).  The balance is unsecured and repayable on demand.
8. Current Asset Investments
30 April 2024 30 April 2023
£ £
Unlisted investments 7 7
9. Creditors: Amounts Falling Due Within One Year
30 April 2024 30 April 2023
£ £
Trade creditors 101,990 178,347
Other loans 10,000 10,000
Other creditors 2,166,800 1,785,000
Taxation and social security 162,746 202,925
2,441,536 2,176,272
10. Creditors: Amounts Falling Due After More Than One Year
30 April 2024 30 April 2023
£ £
Other loans 1,192,641 20,833
11. Share Capital
30 April 2024 30 April 2023
£ £
Allotted, Called up and fully paid 2,599 2,597
12. Accounting Period
The previous year accounts were made up to 10 months period ending April 2023.
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