Acorah Software Products - Accounts Production 16.3.350 false true 30 September 2023 1 October 2022 false 1 October 2023 30 September 2024 30 September 2024 04548336 Mr Mark Naylor Mrs Donna Naylor true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04548336 2023-09-30 04548336 2024-09-30 04548336 2023-10-01 2024-09-30 04548336 frs-core:CurrentFinancialInstruments 2024-09-30 04548336 frs-core:Non-currentFinancialInstruments 2024-09-30 04548336 frs-core:ComputerEquipment 2023-10-01 2024-09-30 04548336 frs-core:MotorVehicles 2024-09-30 04548336 frs-core:MotorVehicles 2023-10-01 2024-09-30 04548336 frs-core:MotorVehicles 2023-09-30 04548336 frs-core:PlantMachinery 2024-09-30 04548336 frs-core:PlantMachinery 2023-10-01 2024-09-30 04548336 frs-core:PlantMachinery 2023-09-30 04548336 frs-core:WithinOneYear 2024-09-30 04548336 frs-core:ShareCapital 2024-09-30 04548336 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30 04548336 frs-bus:PrivateLimitedCompanyLtd 2023-10-01 2024-09-30 04548336 frs-bus:FilletedAccounts 2023-10-01 2024-09-30 04548336 frs-bus:SmallEntities 2023-10-01 2024-09-30 04548336 frs-bus:AuditExempt-NoAccountantsReport 2023-10-01 2024-09-30 04548336 frs-bus:SmallCompaniesRegimeForAccounts 2023-10-01 2024-09-30 04548336 1 2023-10-01 2024-09-30 04548336 frs-bus:Director1 2023-10-01 2024-09-30 04548336 frs-bus:CompanySecretary1 2023-10-01 2024-09-30 04548336 frs-countries:EnglandWales 2023-10-01 2024-09-30 04548336 2022-09-30 04548336 2023-09-30 04548336 2022-10-01 2023-09-30 04548336 frs-core:CurrentFinancialInstruments 2023-09-30 04548336 frs-core:Non-currentFinancialInstruments 2023-09-30 04548336 frs-core:WithinOneYear 2023-09-30 04548336 frs-core:ShareCapital 2023-09-30 04548336 frs-core:RetainedEarningsAccumulatedLosses 2023-09-30
Registered number: 04548336
M.N.Couriers Limited
Unaudited Financial Statements
For The Year Ended 30 September 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 04548336
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 6,409 8,545
6,409 8,545
CURRENT ASSETS
Debtors 5 3,117 4,117
Cash at bank and in hand 1,129 1,284
4,246 5,401
Creditors: Amounts Falling Due Within One Year 6 (5,174 ) (6,002 )
NET CURRENT ASSETS (LIABILITIES) (928 ) (601 )
TOTAL ASSETS LESS CURRENT LIABILITIES 5,481 7,944
Creditors: Amounts Falling Due After More Than One Year 7 (5,476 ) (7,589 )
NET ASSETS 5 355
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account (95 ) 255
SHAREHOLDERS' FUNDS 5 355
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For the year ending 30 September 2024 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 Mark Naylor
Director
05/03/2025
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
M.N.Couriers Limited Registered number 04548336 is a limited by shares company incorporated in England & Wales. The Registered Office is 2 Kester Road, Batley, West Yorkshire, WF17 8AB.
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 15% reducing balance
Motor Vehicles 25% reducing balance
Computer Equipment 33% 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
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.
2.6. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2023: 2)
2 2
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4. Tangible Assets
Plant & Machinery Motor Vehicles Total
£ £ £
Cost
As at 1 October 2023 1,629 20,185 21,814
As at 30 September 2024 1,629 20,185 21,814
Depreciation
As at 1 October 2023 1,599 11,670 13,269
Provided during the period 7 2,129 2,136
As at 30 September 2024 1,606 13,799 15,405
Net Book Value
As at 30 September 2024 23 6,386 6,409
As at 1 October 2023 30 8,515 8,545
Included above are assets held under finance leases or hire purchase contracts with a net book value as follows:
5. Debtors
2024 2023
£ £
Due within one year
Other debtors 3,117 4,117
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts - 315
Corporation tax 2,882 3,410
VAT 1,338 1,263
Accruals and deferred income 870 870
Director's loan account 84 144
5,174 6,002
7. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 5,476 7,589
8. Obligations Under Finance Leases and Hire Purchase
2024 2023
£ £
The future minimum finance lease payments are as follows:
Not later than one year - 315
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9. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
10. Directors Advances, Credits and Guarantees
Dividends paid to directors
11. Dividends
2024 2023
£ £
On equity shares:
Final dividend paid 10,500 12,000
12. Ultimate Controlling Party
The company's ultimate controlling party is by virtue of his ownership of 100% of the issued share capital in the company.
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