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 14266604 C T Cotty J S Cotty iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 14266604 2024-03-31 14266604 2025-03-31 14266604 2024-04-01 2025-03-31 14266604 frs-core:CurrentFinancialInstruments 2025-03-31 14266604 frs-core:ComputerEquipment 2025-03-31 14266604 frs-core:ComputerEquipment 2024-04-01 2025-03-31 14266604 frs-core:ComputerEquipment 2024-03-31 14266604 frs-core:FurnitureFittings 2025-03-31 14266604 frs-core:FurnitureFittings 2024-04-01 2025-03-31 14266604 frs-core:FurnitureFittings 2024-03-31 14266604 frs-core:ShareCapital 2025-03-31 14266604 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 14266604 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 14266604 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 14266604 frs-bus:SmallEntities 2024-04-01 2025-03-31 14266604 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 14266604 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 14266604 frs-bus:OrdinaryShareClass1 2024-04-01 2025-03-31 14266604 frs-bus:OrdinaryShareClass1 2025-03-31 14266604 frs-bus:Director1 2024-04-01 2025-03-31 14266604 frs-bus:Director1 2024-03-31 14266604 frs-bus:Director1 2025-03-31 14266604 frs-bus:Director2 2024-04-01 2025-03-31 14266604 frs-countries:EnglandWales 2024-04-01 2025-03-31 14266604 2023-03-31 14266604 2024-03-31 14266604 2023-04-01 2024-03-31 14266604 frs-core:CurrentFinancialInstruments 2024-03-31 14266604 frs-core:ShareCapital 2024-03-31 14266604 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31 14266604 frs-bus:OrdinaryShareClass1 2023-04-01 2024-03-31
Moor Independent Financial Advisers Limited
Unaudited Financial Statements
For The Year Ended 31 March 2025
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 14266604
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 2,344 1,284
2,344 1,284
CURRENT ASSETS
Debtors 5 14,344 4,532
Cash at bank and in hand 6,545 2,836
20,889 7,368
Creditors: Amounts Falling Due Within One Year 6 (17,202 ) (8,599 )
NET CURRENT ASSETS (LIABILITIES) 3,687 (1,231 )
TOTAL ASSETS LESS CURRENT LIABILITIES 6,031 53
NET ASSETS 6,031 53
CAPITAL AND RESERVES
Called up share capital 7 100 100
Profit and Loss Account 5,931 (47 )
SHAREHOLDERS' FUNDS 6,031 53
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
J S Cotty
Director
6 June 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
Moor Independent Financial Advisers Limited is a private company, limited by shares, incorporated in England & Wales, registered number 14266604 . The registered office is 6 East Street, Okehampton, EX20 1AS.
The presentation currency of the financial statements is the Pound Sterling (£).
The prior period was shorter than 12 months, therefore comparatives are not directly comparable. 
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 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.
2.3. 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 33% on cost
Computer Equipment 33% on cost
2.4. Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.
Current or deferred taxation assets and liabilities are not discounted.
Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
Deferred tax
Deferred tax is recognised in respect of all material timing differences that have originated but not reversed at the balance sheet date.
Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.
Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
3. Average Number of Employees
Average number of employees during the year was: 1 (2024: NIL)
1 -
Page 2
Page 3
4. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 April 2024 1,419 796 2,215
Additions 546 1,736 2,282
As at 31 March 2025 1,965 2,532 4,497
Depreciation
As at 1 April 2024 574 357 931
Provided during the period 552 670 1,222
As at 31 March 2025 1,126 1,027 2,153
Net Book Value
As at 31 March 2025 839 1,505 2,344
As at 1 April 2024 845 439 1,284
5. Debtors
2025 2024
£ £
Due within one year
Other debtors 14,344 4,532
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 444 -
Other creditors 3,252 1,551
Taxation and social security 13,506 7,048
17,202 8,599
7. Share Capital
2025 2024
Allotted, called up and fully paid £ £
10,000 Ordinary Shares of £ 0.01 each 100 100
8. Directors Advances, Credits and Guarantees
Included within Debtors is the following loan to a director:
As at 1 April 2024 Amounts advanced Amounts repaid Amounts written off As at 31 March 2025
£ £ £ £ £
Mr Jonathan Cotty 4,532 52,546 (42,734 ) - 14,344
Interest has been charged at the approved HM Revenue & Customs rate. The loans have been repaid since the year end. 
9. Related Party Transactions
At the balance sheet date the company owed a director £1,212. This amount is interest free and repayable on demand. 
Page 3