Acorah Software Products - Accounts Production 16.2.850 false true 28 February 2024 1 March 2023 false 29 February 2024 28 February 2025 28 February 2025 11815464 Mr Aitch Henry-Doswell iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11815464 2024-02-28 11815464 2025-02-28 11815464 2024-02-29 2025-02-28 11815464 frs-core:CurrentFinancialInstruments 2025-02-28 11815464 frs-core:Non-currentFinancialInstruments 2025-02-28 11815464 frs-core:BetweenOneFiveYears 2025-02-28 11815464 frs-core:ComputerEquipment 2024-02-29 2025-02-28 11815464 frs-core:MotorVehicles 2025-02-28 11815464 frs-core:MotorVehicles 2024-02-29 2025-02-28 11815464 frs-core:MotorVehicles 2024-02-28 11815464 frs-core:PlantMachinery 2025-02-28 11815464 frs-core:PlantMachinery 2024-02-29 2025-02-28 11815464 frs-core:PlantMachinery 2024-02-28 11815464 frs-core:WithinOneYear 2025-02-28 11815464 frs-core:ShareCapital 2025-02-28 11815464 frs-core:RetainedEarningsAccumulatedLosses 2025-02-28 11815464 frs-bus:PrivateLimitedCompanyLtd 2024-02-29 2025-02-28 11815464 frs-bus:FilletedAccounts 2024-02-29 2025-02-28 11815464 frs-bus:SmallEntities 2024-02-29 2025-02-28 11815464 frs-bus:AuditExempt-NoAccountantsReport 2024-02-29 2025-02-28 11815464 frs-bus:SmallCompaniesRegimeForAccounts 2024-02-29 2025-02-28 11815464 frs-bus:Director1 2024-02-29 2025-02-28 11815464 frs-countries:EnglandWales 2024-02-29 2025-02-28 11815464 2023-02-28 11815464 2024-02-28 11815464 2023-03-01 2024-02-28 11815464 frs-core:CurrentFinancialInstruments 2024-02-28 11815464 frs-core:Non-currentFinancialInstruments 2024-02-28 11815464 frs-core:BetweenOneFiveYears 2024-02-28 11815464 frs-core:WithinOneYear 2024-02-28 11815464 frs-core:ShareCapital 2024-02-28 11815464 frs-core:RetainedEarningsAccumulatedLosses 2024-02-28
Registered number: 11815464
Montage Services Limited
Unaudited Financial Statements
For The Year Ended 28 February 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 11815464
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 23,145 19,675
23,145 19,675
CURRENT ASSETS
Debtors 5 - 35,383
Cash at bank and in hand 188,161 70,865
188,161 106,248
Creditors: Amounts Falling Due Within One Year 6 (185,634 ) (91,832 )
NET CURRENT ASSETS (LIABILITIES) 2,527 14,416
TOTAL ASSETS LESS CURRENT LIABILITIES 25,672 34,091
Creditors: Amounts Falling Due After More Than One Year 7 (8,719 ) (19,219 )
NET ASSETS 16,953 14,872
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account 16,853 14,772
SHAREHOLDERS' FUNDS 16,953 14,872
Page 1
Page 2
For the year ending 28 February 2025 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 his 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 Aitch Henry-Doswell
Director
11th April 2025
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Montage Services Limited is a private company, limited by shares, incorporated in England & Wales, registered number 11815464 . The registered office is The Fisheries, 1 Mentmore Terrace, London, E8 3PN.
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 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.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
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 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 25% reducing balance
Motor Vehicles 25% reducing balance
Computer Equipment 25% reducing balance
2.4. 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. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.5. 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 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.
...CONTINUED
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2.5. Taxation - continued
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 15 (2024: 12)
15 12
4. Tangible Assets
Plant & Machinery Motor Vehicles Total
£ £ £
Cost
As at 29 February 2024 22,382 15,055 37,437
Additions 4,985 6,200 11,185
As at 28 February 2025 27,367 21,255 48,622
Depreciation
As at 29 February 2024 11,175 6,587 17,762
Provided during the period 4,048 3,667 7,715
As at 28 February 2025 15,223 10,254 25,477
Net Book Value
As at 28 February 2025 12,144 11,001 23,145
As at 29 February 2024 11,207 8,468 19,675
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors - 35,383
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 1,797 1,797
Trade creditors 29,917 10,002
Bank loans and overdrafts 10,000 10,648
Corporation tax 48,466 42,237
Other taxes and social security 14,134 21,092
Other creditors 1,431 966
Accruals and deferred income 79,677 2,131
Director's loan account 212 2,959
185,634 91,832
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7. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 6,466 8,263
Bank loans 2,253 10,956
8,719 19,219
8. Obligations Under Finance Leases and Hire Purchase
2025 2024
£ £
The future minimum finance lease payments are as follows:
Not later than one year 1,797 1,797
Later than one year and not later than five years 6,466 8,263
8,263 10,060
8,263 10,060
9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
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