Acorah Software Products - Accounts Production 16.3.350 false true 30 April 2023 1 May 2022 false 1 May 2023 30 April 2024 30 April 2024 07173198 Mrs M K Mercer Mr M A Mercer K E Doorduyn true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07173198 2023-04-30 07173198 2024-04-30 07173198 2023-05-01 2024-04-30 07173198 frs-core:CurrentFinancialInstruments 2024-04-30 07173198 frs-core:FurnitureFittings 2024-04-30 07173198 frs-core:FurnitureFittings 2023-05-01 2024-04-30 07173198 frs-core:FurnitureFittings 2023-04-30 07173198 frs-core:MotorVehicles 2024-04-30 07173198 frs-core:MotorVehicles 2023-05-01 2024-04-30 07173198 frs-core:MotorVehicles 2023-04-30 07173198 frs-core:PlantMachinery 2024-04-30 07173198 frs-core:PlantMachinery 2023-05-01 2024-04-30 07173198 frs-core:PlantMachinery 2023-04-30 07173198 frs-core:RevaluationReserve 2024-04-30 07173198 frs-core:ShareCapital 2024-04-30 07173198 frs-core:RetainedEarningsAccumulatedLosses 2024-04-30 07173198 frs-bus:PrivateLimitedCompanyLtd 2023-05-01 2024-04-30 07173198 frs-bus:FilletedAccounts 2023-05-01 2024-04-30 07173198 frs-bus:SmallEntities 2023-05-01 2024-04-30 07173198 frs-bus:AuditExempt-NoAccountantsReport 2023-05-01 2024-04-30 07173198 frs-bus:SmallCompaniesRegimeForAccounts 2023-05-01 2024-04-30 07173198 1 2023-05-01 2024-04-30 07173198 frs-core:CostValuation 2023-04-30 07173198 frs-core:CostValuation 2024-04-30 07173198 frs-core:ProvisionsForImpairmentInvestments 2023-04-30 07173198 frs-core:ProvisionsForImpairmentInvestments 2024-04-30 07173198 frs-bus:Director1 2023-05-01 2024-04-30 07173198 frs-bus:Director2 2023-05-01 2024-04-30 07173198 frs-bus:CompanySecretary1 2023-05-01 2024-04-30 07173198 frs-countries:EnglandWales 2023-05-01 2024-04-30 07173198 2022-04-30 07173198 2023-04-30 07173198 2022-05-01 2023-04-30 07173198 frs-core:CurrentFinancialInstruments 2023-04-30 07173198 frs-core:RevaluationReserve 2023-04-30 07173198 frs-core:ShareCapital 2023-04-30 07173198 frs-core:RetainedEarningsAccumulatedLosses 2023-04-30
Registered number: 07173198
Marmerel Limited
Unaudited Financial Statements
For The Year Ended 30 April 2024
Unaudited Financial Statements
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—5
Page 1
Statement of Financial Position
Registered number: 07173198
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 3 1,146 8,418
Investments 4 141,667 141,667
142,813 150,085
CURRENT ASSETS
Debtors 5 399 1,021
Cash at bank and in hand 56,795 77,603
57,194 78,624
Creditors: Amounts Falling Due Within One Year 6 (77,798 ) (80,842 )
NET CURRENT ASSETS (LIABILITIES) (20,604 ) (2,218 )
TOTAL ASSETS LESS CURRENT LIABILITIES 122,209 147,867
NET ASSETS 122,209 147,867
CAPITAL AND RESERVES
Called up share capital 10,100 10,100
Revaluation reserve 26,794 26,794
Income Statement 85,315 110,973
SHAREHOLDERS' FUNDS 122,209 147,867
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For the year ending 30 April 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 Income Statement.
On behalf of the board
Mr M A Mercer
Director
11th February 2025
The notes on pages 3 to 5 form part of these financial statements.
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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 for services rendered.
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 15% reducing balance
Motor Vehicles 25% reducing balance
Fixtures & Fittings 33% reducing balance
Fixed Asset Investments
Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses. Listed investments are measured at fair value with changes in fair value being recognised in profit or loss.
1.4. Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively.
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date. 
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. Average Number of Employees
Average number of employees, including directors, during the year was as follows: 3 (2023: 3)
3 3
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3. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Total
£ £ £ £
Cost
As at 1 May 2023 955 20,600 7,167 28,722
Disposals - (20,600 ) - (20,600 )
As at 30 April 2024 955 - 7,167 8,122
Depreciation
As at 1 May 2023 796 13,850 5,658 20,304
Provided during the period 24 - 498 522
Disposals - (13,850 ) - (13,850 )
As at 30 April 2024 820 - 6,156 6,976
Net Book Value
As at 30 April 2024 135 - 1,011 1,146
As at 1 May 2023 159 6,750 1,509 8,418
4. Investments
Other
£
Cost
As at 1 May 2023 141,667
As at 30 April 2024 141,667
Provision
As at 1 May 2023 -
As at 30 April 2024 -
Net Book Value
As at 30 April 2024 141,667
As at 1 May 2023 141,667
5. Debtors
2024 2023
£ £
Due within one year
Other debtors 399 1,021
399 1,021
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6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Other creditors 76,826 80,649
Taxation and social security 972 193
77,798 80,842
7. Ultimate Controlling Party
The company was controlled throughout the year by the directors, who own 100% of the issued share capital.
8. General Information
Marmerel Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07173198 . The registered office is Heritage Exchange, South Lane, Elland, West Yorkshire, HX5 0HG.
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