Acorah Software Products - Accounts Production 16.3.350 false true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 09100923 Mrs Ghizela Adam iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09100923 2024-03-31 09100923 2025-03-31 09100923 2024-04-01 2025-03-31 09100923 frs-core:CurrentFinancialInstruments 2025-03-31 09100923 frs-core:Non-currentFinancialInstruments 2025-03-31 09100923 frs-core:BetweenOneFiveYears 2025-03-31 09100923 frs-core:ComputerEquipment 2025-03-31 09100923 frs-core:ComputerEquipment 2024-04-01 2025-03-31 09100923 frs-core:ComputerEquipment 2024-03-31 09100923 frs-core:FurnitureFittings 2025-03-31 09100923 frs-core:FurnitureFittings 2024-04-01 2025-03-31 09100923 frs-core:FurnitureFittings 2024-03-31 09100923 frs-core:MotorVehicles 2025-03-31 09100923 frs-core:MotorVehicles 2024-04-01 2025-03-31 09100923 frs-core:MotorVehicles 2024-03-31 09100923 frs-core:ShareCapital 2025-03-31 09100923 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 09100923 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 09100923 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 09100923 frs-bus:SmallEntities 2024-04-01 2025-03-31 09100923 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 09100923 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 09100923 frs-bus:Director1 2024-04-01 2025-03-31 09100923 frs-countries:EnglandWales 2024-04-01 2025-03-31 09100923 2023-03-31 09100923 2024-03-31 09100923 2023-04-01 2024-03-31 09100923 frs-core:CurrentFinancialInstruments 2024-03-31 09100923 frs-core:Non-currentFinancialInstruments 2024-03-31 09100923 frs-core:BetweenOneFiveYears 2024-03-31 09100923 frs-core:ShareCapital 2024-03-31 09100923 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: 09100923
4ME&U LTD
Financial Statements
For The Year Ended 31 March 2025
Trek Accountants Ltd
Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 09100923
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 3 35,744 71,916
35,744 71,916
CURRENT ASSETS
Debtors 4 3,660 9,820
Cash at bank and in hand 231,795 156,684
235,455 166,504
Creditors: Amounts Falling Due Within One Year 5 (123,681 ) (56,735 )
NET CURRENT ASSETS (LIABILITIES) 111,774 109,769
TOTAL ASSETS LESS CURRENT LIABILITIES 147,518 181,685
Creditors: Amounts Falling Due After More Than One Year 6 (42,110 ) (93,172 )
NET ASSETS 105,408 88,513
CAPITAL AND RESERVES
Called up share capital 8 1 1
Profit and Loss Account 105,407 88,512
SHAREHOLDERS' FUNDS 105,408 88,513
Page 1
Page 2
For the year ending 31 March 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 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 Profit and Loss Account.
On behalf of the board
Mrs Ghizela Adam
Director
2nd 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. 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, 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.
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:
Motor Vehicles 18% Reducing balance
Fixtures & Fittings 18% Reducing balance
Computer Equipment 18% Reducing balance
1.4. 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.
1.5. 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 year 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.
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 asset reflects 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 or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
Page 3
Page 4
2. Average Number of Employees
Average number of employees, including directors, during the year was as follows: 21 (2024: 25)
21 25
3. Tangible Assets
Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 April 2024 121,834 - 13,772 135,606
Additions - 1,080 1,738 2,818
Disposals (27,500 ) - - (27,500 )
As at 31 March 2025 94,334 1,080 15,510 110,924
Depreciation
As at 1 April 2024 57,417 - 6,273 63,690
Provided during the period 10,203 95 1,448 11,746
Disposals - - (256 ) (256 )
As at 31 March 2025 67,620 95 7,465 75,180
Net Book Value
As at 31 March 2025 26,714 985 8,045 35,744
As at 1 April 2024 64,417 - 7,499 71,916
4. Debtors
2025 2024
£ £
Due within one year
Trade debtors - 9,820
Other debtors 3,660 -
3,660 9,820
5. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 10,009 3,449
Corporation tax 6,397 7,942
Other taxes and social security 2,754 3,619
Net wages 1,242 28,925
Accruals and deferred income 9,500 10,000
Director's loan account 93,779 2,800
123,681 56,735
6. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 9,954 54,846
Bank loans 32,156 38,326
42,110 93,172
Page 4
Page 5
7. Obligations Under Finance Leases and Hire Purchase
2025 2024
£ £
The maturity of these amounts is as follows:
Between one and five years 9,954 54,846
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 1 1
9. General Information
4ME&U LTD is a private company, limited by shares, incorporated in England & Wales, registered number 09100923 . The registered office is 136 City Business Park, Somerset Place, Plymouth, PL3 4BB.
Page 5