Acorah Software Products - Accounts Production 16.3.350 false true 31 December 2023 1 January 2023 false 1 January 2024 31 December 2024 31 December 2024 06128647 Mr Mickel Bak Mrs Daniela Bak iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 06128647 2023-12-31 06128647 2024-12-31 06128647 2024-01-01 2024-12-31 06128647 frs-core:CurrentFinancialInstruments 2024-12-31 06128647 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-12-31 06128647 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-12-31 06128647 frs-core:FurnitureFittings 2024-01-01 2024-12-31 06128647 frs-core:PlantMachinery 2024-01-01 2024-12-31 06128647 frs-core:ShareCapital 2024-12-31 06128647 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 06128647 frs-bus:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 06128647 frs-bus:FilletedAccounts 2024-01-01 2024-12-31 06128647 frs-bus:SmallEntities 2024-01-01 2024-12-31 06128647 frs-bus:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 06128647 frs-bus:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 06128647 frs-bus:Director1 2024-01-01 2024-12-31 06128647 frs-bus:CompanySecretary1 2024-01-01 2024-12-31 06128647 frs-countries:EnglandWales 2024-01-01 2024-12-31 06128647 2022-12-31 06128647 2023-12-31 06128647 2023-01-01 2023-12-31 06128647 frs-core:CurrentFinancialInstruments 2023-12-31 06128647 frs-core:ShareCapital 2023-12-31 06128647 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31
Registered number: 06128647
Virtual Mail Room Limited
Unaudited Financial Statements
For The Year Ended 31 December 2024
Desaur and Co Ltd
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 06128647
2024 2023
Notes £ £ £ £
FIXED ASSETS
CURRENT ASSETS
Stocks 5 23,533 22,209
Debtors 6 663,646 661,923
Cash at bank and in hand 642,553 433,669
1,329,732 1,117,801
Creditors: Amounts Falling Due Within One Year 7 (434,209 ) (370,692 )
NET CURRENT ASSETS (LIABILITIES) 895,523 747,109
TOTAL ASSETS LESS CURRENT LIABILITIES 895,523 747,109
NET ASSETS 895,523 747,109
CAPITAL AND RESERVES
Called up share capital 8 25,100 25,100
Profit and Loss Account 870,423 722,009
SHAREHOLDERS' FUNDS 895,523 747,109
For the year ending 31 December 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 Mickel Bak
Director
12/05/2025
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
Virtual Mail Room Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06128647 . The registered office is Maple House, 11 Briar Road, Twickenham, Middlesex, TW2 6RB.
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. Research and Development
In the research phase of an internal project it is not possible to demonstrate that the project will generate future economic benefits and hence all expenditure on research is recognised as an expense when it is incurred. Intangible assets are recognised from the development phase of a project if and only if certain specific criteria are met in order to demonstrate the asset will generate probable future economic benefits and that its cost can be reliably measured. The capitalised development costs are subsequently amortised to ... on a straight line basis over their expected useful economic lives, which range from ... to ... years.
If it is not possible to distinguish between the research phase and the development phase of an internal project the expenditure is treated as if it were all incurred in the research phase only.
2.4. 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 20% reducing balance
Fixtures & Fittings 20% reducing balance
2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.6. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.7. 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.

3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2023: 1)
1 1
Page 2
Page 3
4. Intangible Assets
Development Costs
£
Cost
As at 1 January 2024 92,963
As at 31 December 2024 92,963
Amortisation
As at 1 January 2024 92,963
As at 31 December 2024 92,963
Net Book Value
As at 31 December 2024 -
As at 1 January 2024 -
5. Stocks
2024 2023
£ £
Finished goods 23,533 22,209
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 643,458 644,209
Prepayments and accrued income 20,188 17,714
663,646 661,923
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 165,024 162,910
Corporation tax 49,948 15,890
VAT 9,376 4,261
Accruals and deferred income 6,651 6,243
Director's loan account - 3,647
Amounts owed to related parties 203,210 177,741
434,209 370,692
8. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 25,100 25,100
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