Acorah Software Products - Accounts Production 16.2.850 false true 31 March 2023 1 April 2022 false 1 April 2023 31 March 2024 31 March 2024 05852977 Ms Tanya Fell Mr Vishal Kumar iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 05852977 2023-03-31 05852977 2024-03-31 05852977 2023-04-01 2024-03-31 05852977 frs-core:CurrentFinancialInstruments 2024-03-31 05852977 frs-core:ComputerEquipment 2024-03-31 05852977 frs-core:ComputerEquipment 2023-04-01 2024-03-31 05852977 frs-core:ComputerEquipment 2023-03-31 05852977 frs-core:FurnitureFittings 2024-03-31 05852977 frs-core:FurnitureFittings 2023-04-01 2024-03-31 05852977 frs-core:FurnitureFittings 2023-03-31 05852977 frs-core:MotorVehicles 2023-04-01 2024-03-31 05852977 frs-core:PlantMachinery 2023-04-01 2024-03-31 05852977 frs-core:ShareCapital 2024-03-31 05852977 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31 05852977 frs-bus:PrivateLimitedCompanyLtd 2023-04-01 2024-03-31 05852977 frs-bus:FilletedAccounts 2023-04-01 2024-03-31 05852977 frs-bus:SmallEntities 2023-04-01 2024-03-31 05852977 frs-bus:AuditExempt-NoAccountantsReport 2023-04-01 2024-03-31 05852977 frs-bus:SmallCompaniesRegimeForAccounts 2023-04-01 2024-03-31 05852977 frs-bus:Director1 2023-04-01 2024-03-31 05852977 frs-bus:Director2 2023-04-01 2024-03-31 05852977 frs-countries:EnglandWales 2023-04-01 2024-03-31 05852977 2022-03-31 05852977 2023-03-31 05852977 2022-04-01 2023-03-31 05852977 frs-core:CurrentFinancialInstruments 2023-03-31 05852977 frs-core:ShareCapital 2023-03-31 05852977 frs-core:RetainedEarningsAccumulatedLosses 2023-03-31
Registered number: 05852977
Moda Consult Limited
Unaudited Financial Statements
For The Year Ended 31 March 2024
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 05852977
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1,315 1,871
1,315 1,871
CURRENT ASSETS
Debtors 5 107,713 36,352
Cash at bank and in hand 382,745 461,998
490,458 498,350
Creditors: Amounts Falling Due Within One Year 6 (85,329 ) (139,384 )
NET CURRENT ASSETS (LIABILITIES) 405,129 358,966
TOTAL ASSETS LESS CURRENT LIABILITIES 406,444 360,837
NET ASSETS 406,444 360,837
CAPITAL AND RESERVES
Called up share capital 7 2,000 2,000
Profit and Loss Account 404,444 358,837
SHAREHOLDERS' FUNDS 406,444 360,837
For the year ending 31 March 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
Ms Tanya Fell
Director
6th April 2025
The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Moda Consult Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05852977 . The registered office is 100 Avebury Boulevard, Milton Keynes, MK9 1FH.
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 comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. 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 12.50% on Cost
Motor Vehicles 25.00% on Cost
Fixtures & Fittings 12.50% on Cost
Computer Equipment 12.50% on Cost
2.4. Taxation
The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in periods in which the timing differences reverse, based on tax rates and the law enacted or substantively enacted at the balance sheet date.
3. Average Number of Employees
Average number of employees, including directors, during the year was:
2024 2023
Office and administration 1 1
Sales, marketing and distribution 1 1
2 2
4. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 April 2023 5,262 19,405 24,667
As at 31 March 2024 5,262 19,405 24,667
Depreciation
As at 1 April 2023 3,289 19,507 22,796
Provided during the period 658 (102 ) 556
As at 31 March 2024 3,947 19,405 23,352
Net Book Value
As at 31 March 2024 1,315 - 1,315
As at 1 April 2023 1,973 (102 ) 1,871
Page 2
Page 3
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 84,010 14,041
Other debtors 3,545 3,545
Amounts owed by other participating interests 20,158 18,766
107,713 36,352
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors (3,828 ) (3,673 )
Bank loans and overdrafts 2,552 2,032
Corporation tax 48,427 67,428
Other taxes and social security 22,696 21,493
VAT 8,528 26,700
Accruals and deferred income 6,954 25,404
85,329 139,384
7. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 2,000 2,000
Page 3