Acorah Software Products - Accounts Production 16.2.850 false true 30 September 2023 1 October 2022 false 1 October 2023 30 September 2024 30 September 2024 10952661 Marianne Moulder-McPhee iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10952661 2023-09-30 10952661 2024-09-30 10952661 2023-10-01 2024-09-30 10952661 frs-core:ComputerEquipment 2024-09-30 10952661 frs-core:ComputerEquipment 2023-10-01 2024-09-30 10952661 frs-core:ComputerEquipment 2023-09-30 10952661 frs-core:ShareCapital 2024-09-30 10952661 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30 10952661 frs-bus:PrivateLimitedCompanyLtd 2023-10-01 2024-09-30 10952661 frs-bus:FilletedAccounts 2023-10-01 2024-09-30 10952661 frs-bus:SmallEntities 2023-10-01 2024-09-30 10952661 frs-bus:AuditExempt-NoAccountantsReport 2023-10-01 2024-09-30 10952661 frs-bus:SmallCompaniesRegimeForAccounts 2023-10-01 2024-09-30 10952661 frs-bus:Director1 2023-10-01 2024-09-30 10952661 frs-countries:EnglandWales 2023-10-01 2024-09-30 10952661 2022-09-30 10952661 2023-09-30 10952661 2022-10-01 2023-09-30 10952661 frs-core:ShareCapital 2023-09-30 10952661 frs-core:RetainedEarningsAccumulatedLosses 2023-09-30
Registered number: 10952661
M S MCPHEE LTD
Unaudited Financial Statements
For The Year Ended 30 September 2024
KFH Accounting Ltd
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 10952661
2024 2023
Notes £ £ £ £
FIXED ASSETS
CURRENT ASSETS
Debtors 859 1,502
Cash at bank and in hand 2,333 6,145
3,192 7,647
Creditors: Amounts Falling Due Within One Year (10,110 ) (5,050 )
NET CURRENT ASSETS (LIABILITIES) (6,918 ) 2,597
TOTAL ASSETS LESS CURRENT LIABILITIES (6,918 ) 2,597
NET (LIABILITIES)/ASSETS (6,918 ) 2,597
CAPITAL AND RESERVES
Called up share capital 5 5 5
Profit and Loss Account (6,923 ) 2,592
SHAREHOLDERS' FUNDS (6,918) 2,597
For the year ending 30 September 2024 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 her 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
Marianne Moulder-McPhee
Director
13/06/2025
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
M S MCPHEE LTD is a private company, limited by shares, incorporated in England & Wales, registered number 10952661 . The registered office is 93 Silvermere Road, London, SE6 4QX.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 including 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. 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:
Computer Equipment 3 years
2.4. 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 year 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.
Current tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was:
2024 2023
Sales, marketing and distribution 1 1
1 1
4. Tangible Assets
Computer Equipment
£
Cost
As at 1 October 2023 3,113
As at 30 September 2024 3,113
Depreciation
As at 1 October 2023 3,113
As at 30 September 2024 3,113
Net Book Value
As at 30 September 2024 -
As at 1 October 2023 -
Page 2
Page 3
5. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 5 5
6. Additional notes to the accounts
Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts where applicable. 
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
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