Acorah Software Products - Accounts Production 16.0.110 false true 30 April 2023 1 May 2022 false 1 May 2023 30 April 2024 30 April 2024 03905153 P T Morley A J Fraser B A Mahon Moore Stephens Insight limited St James House, Vicar Lane, Sheffield, United Kingdom, S1 2EX true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 03905153 2023-04-30 03905153 2024-04-30 03905153 2023-05-01 2024-04-30 03905153 frs-core:CurrentFinancialInstruments 2024-04-30 03905153 frs-core:FurnitureFittings 2024-04-30 03905153 frs-core:FurnitureFittings 2023-05-01 2024-04-30 03905153 frs-core:FurnitureFittings 2023-04-30 03905153 frs-core:NetGoodwill 2024-04-30 03905153 frs-core:NetGoodwill 2023-05-01 2024-04-30 03905153 frs-core:NetGoodwill 2023-04-30 03905153 frs-core:ShareCapital 2024-04-30 03905153 frs-core:RetainedEarningsAccumulatedLosses 2024-04-30 03905153 frs-bus:PrivateLimitedCompanyLtd 2023-05-01 2024-04-30 03905153 frs-bus:FilletedAccounts 2023-05-01 2024-04-30 03905153 frs-bus:SmallEntities 2023-05-01 2024-04-30 03905153 frs-bus:AuditExempt-NoAccountantsReport 2023-05-01 2024-04-30 03905153 frs-bus:SmallCompaniesRegimeForAccounts 2023-05-01 2024-04-30 03905153 1 2023-05-01 2024-04-30 03905153 frs-bus:Director1 2023-05-01 2024-04-30 03905153 frs-bus:Director2 2023-05-01 2024-04-30 03905153 frs-bus:Director3 2023-05-01 2024-04-30 03905153 frs-countries:EnglandWales 2023-05-01 2024-04-30 03905153 2022-04-30 03905153 2023-04-30 03905153 2022-05-01 2023-04-30 03905153 frs-core:CurrentFinancialInstruments 2023-04-30 03905153 frs-core:ShareCapital 2023-04-30 03905153 frs-core:RetainedEarningsAccumulatedLosses 2023-04-30
Registered number: 03905153
Moore Engage Limited
Unaudited Financial Statements
For The Year Ended 30 April 2024
Tax Assist Accountants
369 Hagley Road West
Quinton
B32 2AL
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—4
Page 1
Balance Sheet
Registered number: 03905153
2024 2023
Notes £ £ £ £
FIXED ASSETS
CURRENT ASSETS
Debtors 6 347,267 181,787
Cash at bank and in hand 44,229 29,326
391,496 211,113
Creditors: Amounts Falling Due Within One Year 7 (380,667 ) (208,332 )
NET CURRENT ASSETS (LIABILITIES) 10,829 2,781
TOTAL ASSETS LESS CURRENT LIABILITIES 10,829 2,781
NET ASSETS 10,829 2,781
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account 10,729 2,681
SHAREHOLDERS' FUNDS 10,829 2,781
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
P T Morley
Director
29/01/2025
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
Moore Engage Limited is a private company, limited by shares, incorporated in England & Wales, registered number 03905153 . The registered office is St James House, Vicar Lane, Sheffield, S1 2EX.
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 is reduced for estimated customer returns, rebates and other similar allowances. 
Turnover from the rendering of services is recognised when the right to consideration has arisen through the performance under each contract. Consideration accrues as the contract progresses by reference to the value of the work performed. Turnover is not recognised where the right to receive payment is contingent on events outside the control of the company. Turnover which had not been invoiced at the balance sheet date is shown as unbilled debtors.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is stated at cost less accumulated amortisation and impairment losses. It is amortised to profit and loss account over its estimated economic life of 5 years. At the balance sheet date, the goodwill had been fully written down.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is an indication that items ahve suffered an impairment loss. 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 20-33.33% Straight line
2.5. 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.
2.6. 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 and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
Page 2
Page 3
2.7. 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: 18 (2023: 18)
18 18
4. Intangible Assets
Goodwill
£
Cost
As at 1 May 2023 20,300
As at 30 April 2024 20,300
Amortisation
As at 1 May 2023 20,300
As at 30 April 2024 20,300
Net Book Value
As at 30 April 2024 -
As at 1 May 2023 -
5. Tangible Assets
Fixtures & Fittings
£
Cost
As at 1 May 2023 65,374
As at 30 April 2024 65,374
Depreciation
As at 1 May 2023 65,374
As at 30 April 2024 65,374
Net Book Value
As at 30 April 2024 -
As at 1 May 2023 -
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 286,356 139,481
Other debtors 60,911 42,306
347,267 181,787
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Page 4
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 14,274 27,360
Amounts owed to group undertakings 266,180 22,991
Other creditors 38,480 108,113
Taxation and social security 61,733 49,868
380,667 208,332
8. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
9. Ultimate Parent Undertaking and Controlling Party
The company's immediate and ultimate parent undertaking is Moore Stephens Insight limited . Moore Stephens Insight limited was incorporated in England. The ultimate controlling party is Moore Stephens Insight limited who controls 100% of the shares of Moore Engage Limited .
Page 4