Acorah Software Products - Accounts Production 16.2.850 false true true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 09491331 Mr Marian MORUJU iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09491331 2024-03-31 09491331 2025-03-31 09491331 2024-04-01 2025-03-31 09491331 frs-core:Non-currentFinancialInstruments 2025-03-31 09491331 frs-core:MotorVehicles 2024-04-01 2025-03-31 09491331 frs-core:ShareCapital 2025-03-31 09491331 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 09491331 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 09491331 frs-bus:AbridgedAccounts 2024-04-01 2025-03-31 09491331 frs-bus:SmallEntities 2024-04-01 2025-03-31 09491331 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 09491331 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 09491331 frs-bus:Director1 2024-04-01 2025-03-31 09491331 1 2024-04-01 2025-03-31 09491331 frs-countries:EnglandWales 2024-04-01 2025-03-31 09491331 2023-03-31 09491331 2024-03-31 09491331 2023-04-01 2024-03-31 09491331 frs-core:Non-currentFinancialInstruments 2024-03-31 09491331 frs-core:ShareCapital 2024-03-31 09491331 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31 09491331 1 2023-04-01 2024-03-31
Registered number: 09491331
M MORUJU CONSTRUCTION LTD
Unaudited ABRIDGED Financial Statements
For The Year Ended 31 March 2025
Contents
Page
Abridged Balance Sheet 1
Notes to the Abridged Financial Statements 2—3
Page 1
Abridged Balance Sheet
Registered number: 09491331
2025 2024
Notes £ £ £ £
FIXED ASSETS
CURRENT ASSETS
Debtors 33,667 31,921
Cash at bank and in hand 11,893 24,715
45,560 56,636
Creditors: Amounts Falling Due Within One Year (23,657 ) (28,912 )
NET CURRENT ASSETS (LIABILITIES) 21,903 27,724
TOTAL ASSETS LESS CURRENT LIABILITIES 21,903 27,724
Creditors: Amounts Falling Due After More Than One Year (16,861 ) (26,673 )
NET ASSETS 5,042 1,051
CAPITAL AND RESERVES
Called up share capital 5 100 100
Profit and Loss Account 4,942 951
SHAREHOLDERS' FUNDS 5,042 1,051
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 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.
All of the company's members have consented to the preparation of an Abridged Balance Sheet for the year end 31 March 2025 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
Mr Marian MORUJU
Director
01/05/2025
The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Notes to the Abridged Financial Statements
1. General Information
M MORUJU CONSTRUCTION LTD is a private company, limited by shares, incorporated in England & Wales, registered number 09491331 . The registered office is 56 Dollis Hill Lane, London, NW2 6JG.
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. The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.
2.2. Going Concern Disclosure
At the time of approving the financial statements, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus the directors continue to adopt the going concern basis of accounting in preparing the financial statements.
2.3. 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 rendering of services. 
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.
2.4. 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:
Motor Vehicles Straight line basis
2.5. Taxation
Income tax expense represents the sum of the tax currently payable.
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:
2025 2024
Office and administration 1 1
Director 1 1
2 2
Page 2
Page 3
4. Tangible Assets
Total
£
Cost
As at 1 April 2024 13,640
As at 31 March 2025 13,640
Depreciation
As at 1 April 2024 13,640
As at 31 March 2025 13,640
Net Book Value
As at 31 March 2025 -
As at 1 April 2024 -
5. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
6. Dividends
2025 2024
£ £
On equity shares:
Final dividend paid 50,000 33,000
During the year dividend amounts of £50,000 (2024 - £33,000) paid to the shareholders in respect of shares held by them.
Page 3