Acorah Software Products - Accounts Production 16.1.300 false true 30 June 2023 1 July 2022 false 1 July 2023 30 June 2024 30 June 2024 08345661 Adibahon Ataeva Matthew Sansom iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08345661 2023-06-30 08345661 2024-06-30 08345661 2023-07-01 2024-06-30 08345661 frs-core:CurrentFinancialInstruments 2024-06-30 08345661 frs-core:Non-currentFinancialInstruments 2024-06-30 08345661 frs-core:ComputerEquipment 2024-06-30 08345661 frs-core:ComputerEquipment 2023-07-01 2024-06-30 08345661 frs-core:ComputerEquipment 2023-06-30 08345661 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-07-01 2024-06-30 08345661 frs-core:FurnitureFittings 2024-06-30 08345661 frs-core:FurnitureFittings 2023-07-01 2024-06-30 08345661 frs-core:FurnitureFittings 2023-06-30 08345661 frs-core:OtherResidualIntangibleAssets 2024-06-30 08345661 frs-core:OtherResidualIntangibleAssets 2023-07-01 2024-06-30 08345661 frs-core:OtherResidualIntangibleAssets 2023-06-30 08345661 frs-core:WithinOneYear 2024-06-30 08345661 frs-core:SharePremium 2024-06-30 08345661 frs-core:ShareCapital 2024-06-30 08345661 frs-core:RetainedEarningsAccumulatedLosses 2024-06-30 08345661 frs-bus:PrivateLimitedCompanyLtd 2023-07-01 2024-06-30 08345661 frs-bus:FilletedAccounts 2023-07-01 2024-06-30 08345661 frs-bus:SmallEntities 2023-07-01 2024-06-30 08345661 frs-bus:AuditExempt-NoAccountantsReport 2023-07-01 2024-06-30 08345661 frs-bus:SmallCompaniesRegimeForAccounts 2023-07-01 2024-06-30 08345661 frs-bus:Director1 2023-07-01 2024-06-30 08345661 frs-bus:CompanySecretary1 2023-07-01 2024-06-30 08345661 frs-countries:EnglandWales 2023-07-01 2024-06-30 08345661 2022-06-30 08345661 2023-06-30 08345661 2022-07-01 2023-06-30 08345661 frs-core:CurrentFinancialInstruments 2023-06-30 08345661 frs-core:Non-currentFinancialInstruments 2023-06-30 08345661 frs-core:BetweenOneFiveYears 2023-06-30 08345661 frs-core:WithinOneYear 2023-06-30 08345661 frs-core:SharePremium 2023-06-30 08345661 frs-core:ShareCapital 2023-06-30 08345661 frs-core:RetainedEarningsAccumulatedLosses 2023-06-30
Registered number: 08345661
Miraj Studios Ltd
Unaudited Financial Statements
For The Year Ended 30 June 2024
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—4
Page 1
Statement of Financial Position
Registered number: 08345661
2024 2023
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 25,836 10,026
Tangible Assets 5 2,219 3,813
28,055 13,839
CURRENT ASSETS
Cash at bank and in hand 6,003 13,262
6,003 13,262
Creditors: Amounts Falling Due Within One Year 6 (27,806 ) (34,260 )
NET CURRENT ASSETS (LIABILITIES) (21,803 ) (20,998 )
TOTAL ASSETS LESS CURRENT LIABILITIES 6,252 (7,159 )
Creditors: Amounts Falling Due After More Than One Year 7 - (428 )
NET ASSETS/(LIABILITIES) 6,252 (7,587 )
CAPITAL AND RESERVES
Called up share capital 9 2 2
Share premium account 309,309 309,309
Income Statement (303,059 ) (316,898 )
SHAREHOLDERS' FUNDS 6,252 (7,587)
Page 1
Page 2
For the year ending 30 June 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 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 Income Statement.
On behalf of the board
Adibahon Ataeva
Director
20/03/2025
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Miraj Studios Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 08345661 . The registered office is PO Box Suite 500, Kemp House, 152-160 City Road, London, EC1V 2NX.
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 consists of app and download purchases, and is recognised on receipt of payment.
2.3. Intangible Fixed Assets and Amortisation - Other Intangible
Intangible assets include app development costs and Content IP costs that have been capitalised.  The app development costs are being amortised over their estimated useful life of 5 years fron the year ending 30 June 2019.  The Content IP costs are being amortised over their estimated useful life of 10 years from the year ending 30 June 2022.
2.4. 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 3 years straight line
Computer Equipment 3 years straight line
2.5. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2023: 1)
1 1
4. Intangible Assets
Other
£
Cost
As at 1 July 2023 107,332
Additions 26,864
As at 30 June 2024 134,196
Amortisation
As at 1 July 2023 97,306
Provided during the period 11,054
As at 30 June 2024 108,360
Net Book Value
As at 30 June 2024 25,836
As at 1 July 2023 10,026
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Page 4
5. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 July 2023 8,952 23,404 32,356
Additions 1,195 - 1,195
As at 30 June 2024 10,147 23,404 33,551
Depreciation
As at 1 July 2023 5,139 23,404 28,543
Provided during the period 2,789 - 2,789
As at 30 June 2024 7,928 23,404 31,332
Net Book Value
As at 30 June 2024 2,219 - 2,219
As at 1 July 2023 3,813 - 3,813
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 428 1,711
Other creditors 27,378 32,549
27,806 34,260
7. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts - 428
8. Obligations Under Finance Leases and Hire Purchase
2024 2023
£ £
The future minimum finance lease payments are as follows:
Not later than one year 428 1,711
Later than one year and not later than five years - 428
428 2,139
428 2,139
9. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 2 2
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