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 04570915 Miss S Brammar Mr A Brammer Miss S Brammar iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04570915 2023-12-31 04570915 2024-12-31 04570915 2024-01-01 2024-12-31 04570915 frs-core:CurrentFinancialInstruments 2024-12-31 04570915 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-12-31 04570915 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-01-01 2024-12-31 04570915 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-12-31 04570915 frs-core:ShareCapital 2024-12-31 04570915 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 04570915 frs-bus:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 04570915 frs-bus:FilletedAccounts 2024-01-01 2024-12-31 04570915 frs-bus:SmallEntities 2024-01-01 2024-12-31 04570915 frs-bus:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 04570915 frs-bus:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 04570915 frs-bus:Director1 2024-01-01 2024-12-31 04570915 frs-bus:Director2 2024-01-01 2024-12-31 04570915 frs-bus:CompanySecretary1 2024-01-01 2024-12-31 04570915 frs-countries:EnglandWales 2024-01-01 2024-12-31 04570915 2022-12-31 04570915 2023-12-31 04570915 2023-01-01 2023-12-31 04570915 frs-core:CurrentFinancialInstruments 2023-12-31 04570915 frs-core:ShareCapital 2023-12-31 04570915 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31
Registered number: 04570915
Mb Associates (Consulting) Limited
Unaudited Financial Statements
For The Year Ended 31 December 2024
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 04570915
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 547,233 532,261
547,233 532,261
CURRENT ASSETS
Debtors 24 -
Cash at bank and in hand 2,847 18,946
2,871 18,946
Creditors: Amounts Falling Due Within One Year 5 (229,706 ) (229,706 )
NET CURRENT ASSETS (LIABILITIES) (226,835 ) (210,760 )
TOTAL ASSETS LESS CURRENT LIABILITIES 320,398 321,501
NET ASSETS 320,398 321,501
CAPITAL AND RESERVES
Called up share capital 6 10 10
Profit and Loss Account 320,388 321,491
SHAREHOLDERS' FUNDS 320,398 321,501
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 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 A Brammer
Director
30th May 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
Mb Associates (Consulting) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04570915 . The registered office is The Old Barn, Catterton, Tadcaster, North Yorkshire, LS24 8DH.
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. 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:
Freehold over fair value
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2023: 2)
2 2
4. Tangible Assets
Land & Property
Freehold
£
Cost
As at 1 January 2024 532,261
Additions 14,972
As at 31 December 2024 547,233
Net Book Value
As at 31 December 2024 547,233
As at 1 January 2024 532,261
5. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Accruals and deferred income 1,000 1,000
Directors' loan accounts 228,706 228,706
229,706 229,706
Page 2
Page 3
6. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 10 10
Page 3