Acorah Software Products - Accounts Production 16.1.300 false true 30 May 2023 31 May 2022 false 31 May 2023 30 May 2024 30 May 2024 10841698 Ms Rose Brookman iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10841698 2023-05-30 10841698 2024-05-30 10841698 2023-05-31 2024-05-30 10841698 frs-core:CurrentFinancialInstruments 2024-05-30 10841698 frs-core:ComputerEquipment 2024-05-30 10841698 frs-core:ComputerEquipment 2023-05-31 2024-05-30 10841698 frs-core:ComputerEquipment 2023-05-30 10841698 frs-core:PlantMachinery 2024-05-30 10841698 frs-core:PlantMachinery 2023-05-31 2024-05-30 10841698 frs-core:PlantMachinery 2023-05-30 10841698 frs-core:ShareCapital 2024-05-30 10841698 frs-core:RetainedEarningsAccumulatedLosses 2024-05-30 10841698 frs-bus:PrivateLimitedCompanyLtd 2023-05-31 2024-05-30 10841698 frs-bus:FilletedAccounts 2023-05-31 2024-05-30 10841698 frs-bus:SmallEntities 2023-05-31 2024-05-30 10841698 frs-bus:AuditExempt-NoAccountantsReport 2023-05-31 2024-05-30 10841698 frs-bus:SmallCompaniesRegimeForAccounts 2023-05-31 2024-05-30 10841698 frs-bus:Director1 2023-05-31 2024-05-30 10841698 frs-core:CurrentFinancialInstruments 1 2024-05-30 10841698 frs-countries:EnglandWales 2023-05-31 2024-05-30 10841698 2022-05-30 10841698 2023-05-30 10841698 2022-05-31 2023-05-30 10841698 frs-core:CurrentFinancialInstruments 2023-05-30 10841698 frs-core:ShareCapital 2023-05-30 10841698 frs-core:RetainedEarningsAccumulatedLosses 2023-05-30 10841698 frs-core:CurrentFinancialInstruments 1 2023-05-30
Registered number: 10841698
The Mixing Class Ltd.
Unaudited Financial Statements
For The Year Ended 30 May 2024
March Mutual Ltd
F25 Waterfront Studios
1 Dock Road
London
E16 1AH
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 10841698
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 3 720 2,949
720 2,949
CURRENT ASSETS
Debtors 4 21,326 21,201
Cash at bank and in hand 22,930 12,074
44,256 33,275
Creditors: Amounts Falling Due Within One Year 5 (6,839 ) (12,585 )
NET CURRENT ASSETS (LIABILITIES) 37,417 20,690
TOTAL ASSETS LESS CURRENT LIABILITIES 38,137 23,639
NET ASSETS 38,137 23,639
CAPITAL AND RESERVES
Called up share capital 6 2 2
Profit and Loss Account 38,135 23,637
SHAREHOLDERS' FUNDS 38,137 23,639
Page 1
Page 2
For the year ending 30 May 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her 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
Ms Rose Brookman
Director
31 January 2025
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. Accounting Policies
1.1. 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.
1.2. 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. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

1.3. 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:
Plant & Machinery 33% Straight Line
Computer Equipment 33% Straight Line
1.4. 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.
1.5. 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 year 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. Average Number of Employees
Average number of employees, including directors, during the year was:
2024 2023
Office and administration 1 2
1 2
Page 3
Page 4
3. Tangible Assets
Plant & Machinery Computer Equipment Total
£ £ £
Cost
As at 31 May 2023 11,424 4,056 15,480
Additions - 1,079 1,079
As at 30 May 2024 11,424 5,135 16,559
Depreciation
As at 31 May 2023 8,475 4,056 12,531
Provided during the period 2,949 359 3,308
As at 30 May 2024 11,424 4,415 15,839
Net Book Value
As at 30 May 2024 - 720 720
As at 31 May 2023 2,949 - 2,949
4. Debtors
2024 2023
£ £
Due within one year
Trade debtors 21,326 21,201
5. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Bank loans and overdrafts - 2,664
Corporation tax 5,579 7,758
Other taxes and social security - 1,638
Pension liability 735 -
Accruals and deferred income 525 525
6,839 12,585
6. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 2 2
Page 4
Page 5
7. Dividends
2024 2023
£ £
On equity shares:
Final dividend paid 7,052 18,014
Page 5