Acorah Software Products - Accounts Production 16.3.350 false true 30 April 2024 1 May 2023 false 1 May 2024 30 April 2025 30 April 2025 10120978 Mr Greg Hackett Mr Abdul Malik true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10120978 2024-04-30 10120978 2025-04-30 10120978 2024-05-01 2025-04-30 10120978 frs-core:CurrentFinancialInstruments 2025-04-30 10120978 frs-core:Non-currentFinancialInstruments 2025-04-30 10120978 frs-core:ComputerEquipment 2025-04-30 10120978 frs-core:ComputerEquipment 2024-05-01 2025-04-30 10120978 frs-core:ComputerEquipment 2024-04-30 10120978 frs-core:ShareCapital 2025-04-30 10120978 frs-core:RetainedEarningsAccumulatedLosses 2025-04-30 10120978 frs-bus:PrivateLimitedCompanyLtd 2024-05-01 2025-04-30 10120978 frs-bus:FilletedAccounts 2024-05-01 2025-04-30 10120978 frs-bus:SmallEntities 2024-05-01 2025-04-30 10120978 frs-bus:AuditExempt-NoAccountantsReport 2024-05-01 2025-04-30 10120978 frs-bus:SmallCompaniesRegimeForAccounts 2024-05-01 2025-04-30 10120978 1 2024-05-01 2025-04-30 10120978 frs-bus:Director1 2024-05-01 2025-04-30 10120978 frs-bus:Director2 2024-05-01 2025-04-30 10120978 frs-countries:EnglandWales 2024-05-01 2025-04-30 10120978 2023-04-30 10120978 2024-04-30 10120978 2023-05-01 2024-04-30 10120978 frs-core:CurrentFinancialInstruments 2024-04-30 10120978 frs-core:Non-currentFinancialInstruments 2024-04-30 10120978 frs-core:ShareCapital 2024-04-30 10120978 frs-core:RetainedEarningsAccumulatedLosses 2024-04-30
Registered number: 10120978
Top Munro Ltd
Unaudited Financial Statements
For The Year Ended 30 April 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 10120978
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 3 1,153 1,537
1,153 1,537
CURRENT ASSETS
Stocks 4 - 4,180
Debtors 5 651 722
Cash at bank and in hand 7,839 1,803
8,490 6,705
Creditors: Amounts Falling Due Within One Year 6 (6,421 ) (3,274 )
NET CURRENT ASSETS (LIABILITIES) 2,069 3,431
TOTAL ASSETS LESS CURRENT LIABILITIES 3,222 4,968
Creditors: Amounts Falling Due After More Than One Year 7 - (7,266 )
NET ASSETS/(LIABILITIES) 3,222 (2,298 )
CAPITAL AND RESERVES
Called up share capital 8 2 1
Profit and Loss Account 3,220 (2,299 )
SHAREHOLDERS' FUNDS 3,222 (2,298)
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Page 2
For the year ending 30 April 2025 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 Profit and Loss Account.
On behalf of the board
Mr Greg Hackett
Director
29th May 2025
The notes on pages 3 to 4 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 comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
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:
Computer Equipment 25% Reducing Balance
1.4. 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. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2024: NIL)
- -
3. Tangible Assets
Computer Equipment
£
Cost
As at 1 May 2024 1,570
As at 30 April 2025 1,570
Depreciation
As at 1 May 2024 33
Provided during the period 384
As at 30 April 2025 417
Net Book Value
As at 30 April 2025 1,153
As at 1 May 2024 1,537
4. Stocks
2025 2024
£ £
Stock - 4,180
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5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 651 218
Prepayments and accrued income - 504
651 722
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Corporation tax 1,385 1,139
Accruals and deferred income 850 1,260
Directors' loan accounts 4,186 875
6,421 3,274
7. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans - 7,266
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 2 1
9. Dividends
10. Ultimate Controlling Party
The company's ultimate controlling party is the company's director by virtue of his ownership of 100% of the issued share capital in the company.
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