Acorah Software Products - Accounts Production 16.1.300 false true 31 May 2023 1 June 2022 false 1 June 2023 31 May 2024 31 May 2024 04936320 Mr J M Reynolds Mr N G Draco MR Bloor Holding Limited 11th Floor The Plaza 100 Old Hall Street Liverpool Merseyside L3 9QJ true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04936320 2023-05-31 04936320 2024-05-31 04936320 2023-06-01 2024-05-31 04936320 frs-core:CurrentFinancialInstruments 2024-05-31 04936320 frs-core:ComputerEquipment 2024-05-31 04936320 frs-core:ComputerEquipment 2023-06-01 2024-05-31 04936320 frs-core:ComputerEquipment 2023-05-31 04936320 frs-core:FurnitureFittings 2024-05-31 04936320 frs-core:FurnitureFittings 2023-06-01 2024-05-31 04936320 frs-core:FurnitureFittings 2023-05-31 04936320 frs-core:ShareCapital 2024-05-31 04936320 frs-core:RetainedEarningsAccumulatedLosses 2024-05-31 04936320 frs-bus:PrivateLimitedCompanyLtd 2023-06-01 2024-05-31 04936320 frs-bus:FilletedAccounts 2023-06-01 2024-05-31 04936320 frs-bus:SmallEntities 2023-06-01 2024-05-31 04936320 frs-bus:AuditExemptWithAccountantsReport 2023-06-01 2024-05-31 04936320 frs-bus:SmallCompaniesRegimeForAccounts 2023-06-01 2024-05-31 04936320 1 2023-06-01 2024-05-31 04936320 frs-bus:Director1 2023-06-01 2024-05-31 04936320 frs-bus:Director2 2023-06-01 2024-05-31 04936320 frs-core:CurrentFinancialInstruments 1 2024-05-31 04936320 frs-core:CurrentFinancialInstruments 2 2024-05-31 04936320 frs-core:CurrentFinancialInstruments 3 2024-05-31 04936320 frs-countries:EnglandWales 2023-06-01 2024-05-31 04936320 2022-05-31 04936320 2023-05-31 04936320 2022-06-01 2023-05-31 04936320 frs-core:CurrentFinancialInstruments 2023-05-31 04936320 frs-core:ShareCapital 2023-05-31 04936320 frs-core:RetainedEarningsAccumulatedLosses 2023-05-31 04936320 frs-core:CurrentFinancialInstruments 1 2023-05-31 04936320 frs-core:CurrentFinancialInstruments 2 2023-05-31 04936320 frs-core:CurrentFinancialInstruments 3 2023-05-31
Registered number: 04936320
M.R. Bloor & Co Limited
Unaudited Financial Statements
For The Year Ended 31 May 2024
Contents
Page
Accountant's Report 1
Balance Sheet 2—3
Notes to the Financial Statements 4—6
Page 1
Accountant's Report
Chartered Accountant's report to the directors on the preparation of the unaudited statutory accounts of M.R. Bloor & Co Limited for the year ended 31 May 2024
In order to assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of M.R. Bloor & Co Limited for the year ended 31 May 2024 which comprise the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given to us.
As a practising member of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com/en/membership/regulations-standards-and-guidance.
This report is made solely to the directors of M.R. Bloor & Co Limited , as a body, in accordance with the terms of our engagement letter dated 12 March 2024. Our work has been undertaken solely to prepare for your approval the accounts of M.R. Bloor & Co Limited and state those matters that we have agreed to state to the directors of M.R. Bloor & Co Limited , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than M.R. Bloor & Co Limited and its directors, as a body, for our work or for this report.
It is your duty to ensure that M.R. Bloor & Co Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of M.R. Bloor & Co Limited . You consider that M.R. Bloor & Co Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit of the accounts of M.R. Bloor & Co Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.
Signed
10 February 2025
ERC Accountants & Business Advisers Limited
Chartered Accountants
Hanover Buildings, 11-13 Hanover Street
Liverpool
Merseyside
L1 3DN
Page 1
Page 2
Balance Sheet
Registered number: 04936320
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 2,610 1,511
2,610 1,511
CURRENT ASSETS
Debtors 5 86,479 143,046
Cash at bank and in hand 20,728 11,491
107,207 154,537
Creditors: Amounts Falling Due Within One Year 6 (89,038 ) (28,389 )
NET CURRENT ASSETS (LIABILITIES) 18,169 126,148
TOTAL ASSETS LESS CURRENT LIABILITIES 20,779 127,659
PROVISIONS FOR LIABILITIES
Deferred Taxation (496 ) (287 )
NET ASSETS 20,283 127,372
CAPITAL AND RESERVES
Called up share capital 7 2 2
Profit and Loss Account 20,281 127,370
SHAREHOLDERS' FUNDS 20,283 127,372
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For the year ending 31 May 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 J M Reynolds
Director
10 February 2025
The notes on pages 4 to 6 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
M.R. Bloor & Co Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04936320 . The registered office is 11th Floor The Plaza, 100 Old Hall Street, Liverpool, Merseyside, L3 9QJ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
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. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent 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 and fittings 15% reducing balance
Computer equipment 25% reducing balance
2.4. Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
2.5. 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: 2 (2023: 2)
2 2
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4. Tangible Assets
Fixtures and fittings Computer equipment Total
£ £ £
Cost
As at 1 June 2023 6,172 13,624 19,796
Additions - 1,874 1,874
As at 31 May 2024 6,172 15,498 21,670
Depreciation
As at 1 June 2023 5,453 12,832 18,285
Provided during the period 108 667 775
As at 31 May 2024 5,561 13,499 19,060
Net Book Value
As at 31 May 2024 611 1,999 2,610
As at 1 June 2023 719 792 1,511
5. Debtors
2024 2023
£ £
Due within one year
Client balances 44,246 5,369
Client ITA bank account 24,153 14,251
Other debtor 18,080 12,686
Amounts owed by group undertakings - 110,740
86,479 143,046
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Corporation tax 2,940 767
Other taxes and social security 147 185
Other creditors 16,920 -
Insurer balances 52,646 19,045
Accruals and deferred income 16,385 8,392
89,038 28,389
7. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 2 2
8. Directors Advances, Credits and Guarantees
No director received advances, credits or guarantees during the current or previous accounting periods.
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9. Related Party Transactions
The following related party transactions were undertaken during the year:
A company under common control was loaned £3,080 (2023: £12,686) repaid amounts totalling £23,000 & had amounts written off totalling £9,686 (2023: £Nil). At the balance sheet date the connected company was owed £16,920 (2023: was owed from the connected company £12,686 ). This loan is interest free and repayable on demand.
A company under common control was loaned £18,080 and had repaid £Nil. At the balance sheet date the connected company owed £18,080. This loan is interest free and repayable on demand.
No dividends were paid to directors in respect of the shareholdings (2023: £Nil).
The aggregate remuneration paid to key management personnel for the year was £Nil (2023: £Nil).
No further transactions with related parties were undertaken such as are required to be disclosed in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
10. Ultimate Parent Undertaking and Controlling Party
The company's immediate and ultimate parent undertaking is MR Bloor Holding Limited . MR Bloor Holding Limited was incorporated in England & Wales. Copies of the group accounts may be obtained from the secretary, 11th Floor The Plaza 100 Old Hall Street Liverpool Merseyside L3 9QJ . The ultimate controlling party is MR Bloor Holding Limited who controls 100% of the shares of M.R. Bloor & Co Limited .
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