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 07001535 Mr S W Davies Mr D J Parker iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07001535 2024-03-31 07001535 2025-03-31 07001535 2024-04-01 2025-03-31 07001535 frs-core:CurrentFinancialInstruments 2025-03-31 07001535 frs-core:ComputerEquipment 2025-03-31 07001535 frs-core:ComputerEquipment 2024-04-01 2025-03-31 07001535 frs-core:ComputerEquipment 2024-03-31 07001535 frs-core:FurnitureFittings 2025-03-31 07001535 frs-core:FurnitureFittings 2024-04-01 2025-03-31 07001535 frs-core:FurnitureFittings 2024-03-31 07001535 frs-core:ShareCapital 2025-03-31 07001535 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 07001535 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 07001535 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 07001535 frs-bus:SmallEntities 2024-04-01 2025-03-31 07001535 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 07001535 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 07001535 frs-bus:Director1 2024-04-01 2025-03-31 07001535 frs-bus:Director2 2024-04-01 2025-03-31 07001535 frs-countries:EnglandWales 2024-04-01 2025-03-31 07001535 2023-03-31 07001535 2024-03-31 07001535 2023-04-01 2024-03-31 07001535 frs-core:CurrentFinancialInstruments 2024-03-31 07001535 frs-core:ShareCapital 2024-03-31 07001535 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: 07001535
Maurice Parker Structural Engineers Limited
Unaudited Financial Statements
For The Year Ended 31 March 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 07001535
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 4,408 4,563
4,408 4,563
CURRENT ASSETS
Stocks 5 22,000 22,000
Debtors 6 43,142 67,796
Cash at bank and in hand 231,901 237,923
297,043 327,719
Creditors: Amounts Falling Due Within One Year 7 (149,684 ) (195,309 )
NET CURRENT ASSETS (LIABILITIES) 147,359 132,410
TOTAL ASSETS LESS CURRENT LIABILITIES 151,767 136,973
PROVISIONS FOR LIABILITIES
Deferred Taxation (1,102 ) -
NET ASSETS 150,665 136,973
CAPITAL AND RESERVES
Called up share capital 8 310 310
Profit and Loss Account 150,355 136,663
SHAREHOLDERS' FUNDS 150,665 136,973
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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 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 D J Parker
Director
28 May 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
Maurice Parker Structural Engineers Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07001535 . The registered office is 6 Houndiscombe Road, Plymouth, Devon, PL4 6HH.
The principal place of business is:
First Floor Office Suite
Hawthorn House
Costly Street
Ivybridge
Devon
PL21 0DB
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.
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. 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:
Fixtures & Fittings 25% Reducing Balance
Computer Equipment 25% Reducing Balance
2.4. Stocks and Work in Progress
Work in progress is valued at the lower of cost and net realisable value. 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.
2.5. 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 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.
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 assets reflect 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 and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
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3. Average Number of Employees
Average number of employees, including directors, during the year was: 4 (2024: 4)
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4. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 April 2024 4,665 8,915 13,580
Additions 133 1,180 1,313
As at 31 March 2025 4,798 10,095 14,893
Depreciation
As at 1 April 2024 2,418 6,599 9,017
Provided during the period 495 973 1,468
As at 31 March 2025 2,913 7,572 10,485
Net Book Value
As at 31 March 2025 1,885 2,523 4,408
As at 1 April 2024 2,247 2,316 4,563
5. Stocks
2025 2024
£ £
Work in progress 22,000 22,000
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 37,421 62,151
Other debtors 5,721 5,645
43,142 67,796
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 121 836
Other creditors 104,821 152,767
Taxation and social security 44,742 41,706
149,684 195,309
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 310 310
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9. Directors Advances, Credits and Guarantees
During the year, the company made cash advances to the directors totalling £121,904 and repayments totalling £74,023 were made. Interest is charged on the outstanding balance at the HMRC official rate. The amount owed by the company at the balance sheet date was £100,410 (2024 £148,291 creditor) and this amount is repayable on demand. 
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