Acorah Software Products - Accounts Production 16.3.350 false true 30 June 2023 1 July 2022 false 1 July 2023 30 November 2024 30 November 2024 12750828 Mr Mitchell Osborne Mrs Mercedes Osborne iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12750828 2023-06-30 12750828 2024-11-30 12750828 2023-07-01 2024-11-30 12750828 frs-core:ShareCapital 2024-11-30 12750828 frs-core:RetainedEarningsAccumulatedLosses 2024-11-30 12750828 frs-bus:PrivateLimitedCompanyLtd 2023-07-01 2024-11-30 12750828 frs-bus:AbridgedAccounts 2023-07-01 2024-11-30 12750828 frs-bus:SmallEntities 2023-07-01 2024-11-30 12750828 frs-bus:AuditExempt-NoAccountantsReport 2023-07-01 2024-11-30 12750828 frs-bus:SmallCompaniesRegimeForAccounts 2023-07-01 2024-11-30 12750828 frs-core:CostValuation 2023-06-30 12750828 frs-core:DisposalsRepaymentsInvestments 2024-11-30 12750828 frs-core:CostValuation 2024-11-30 12750828 frs-bus:Director1 2023-07-01 2024-11-30 12750828 frs-bus:Director1 2023-06-30 12750828 frs-bus:Director1 2024-11-30 12750828 frs-bus:Director2 2023-07-01 2024-11-30 12750828 frs-countries:EnglandWales 2023-07-01 2024-11-30 12750828 2022-06-30 12750828 2023-06-30 12750828 2022-07-01 2023-06-30 12750828 frs-core:ShareCapital 2023-06-30 12750828 frs-core:RetainedEarningsAccumulatedLosses 2023-06-30
Registered number: 12750828
M.O Aviation Ltd
Unaudited ABRIDGED Financial Statements
For the Period 1 July 2023 to 30 November 2024
Contents
Page
Abridged Balance Sheet 1—2
Notes to the Abridged Financial Statements 3—4
Page 1
Abridged Balance Sheet
Registered number: 12750828
30 November 2024 30 June 2023
Notes £ £ £ £
FIXED ASSETS
Investments 4 - 21,105
- 21,105
CURRENT ASSETS
Debtors - 12,239
Cash at bank and in hand 88 10,977
88 23,216
Creditors: Amounts Falling Due Within One Year (23,624 ) (42,169 )
NET CURRENT ASSETS (LIABILITIES) (23,536 ) (18,953 )
TOTAL ASSETS LESS CURRENT LIABILITIES (23,536 ) 2,152
NET (LIABILITIES)/ASSETS (23,536 ) 2,152
CAPITAL AND RESERVES
Called up share capital 5 100 100
Profit and Loss Account (23,636 ) 2,052
SHAREHOLDERS' FUNDS (23,536) 2,152
Page 1
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For the period ending 30 November 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.
All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 30 November 2024 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
Mr Mitchell Osborne
Director
12/06/2025
The notes on pages 3 to 4 form part of these financial statements.
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Notes to the Abridged Financial Statements
1. General Information
M.O Aviation Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12750828 . The registered office is Units 1-2 Warrior Court, 9-11 Mumby Road, Gosport, Hampshire, PO12 1BS.
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. 
2.3. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.4. Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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 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.
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2.5. Fixed asset investments
Fixed asset investments, representing equity instruments in unlisted companies, are initially recognised at initial cost and are subsequently recognised at cost less accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals are recognised immediately in profit or loss. 
3. Average Number of Employees
The average number of persons employed under contracts of service during the year was:  NIL (2023: NIL)
- -
4. Investments
Total
£
Cost
As at 1 July 2023 21,105
Disposals (21,105 )
As at 30 November 2024 -
Provision
As at 1 July 2023 -
As at 30 November 2024 -
Net Book Value
As at 30 November 2024 -
As at 1 July 2023 21,105
5. Share Capital
30 November 2024 30 June 2023
£ £
Allotted, Called up and fully paid 100 100
6. Directors Advances, Credits and Guarantees
Included within Creditors are the following loans to directors:
As at 1 July 2023 Amounts advanced Amounts repaid Amounts written off As at 30 November 2024
£ £ £ £ £
Mr Mitchell Osborne (6,340 ) 16,096 (33,226 ) - (23,470 )
The above loan is unsecured, interest free and repayable on demand.
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