Acorah Software Products - Accounts Production 16.3.350 false true 30 September 2023 1 October 2022 false 1 October 2023 30 September 2024 30 September 2024 09776038 Mr Mark Acuta iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09776038 2023-09-30 09776038 2024-09-30 09776038 2023-10-01 2024-09-30 09776038 frs-core:CurrentFinancialInstruments 2024-09-30 09776038 frs-core:Non-currentFinancialInstruments 2024-09-30 09776038 frs-core:BetweenOneFiveYears 2024-09-30 09776038 frs-core:MotorVehicles 2024-09-30 09776038 frs-core:MotorVehicles 2023-10-01 2024-09-30 09776038 frs-core:MotorVehicles 2023-09-30 09776038 frs-core:ShareCapital 2024-09-30 09776038 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30 09776038 frs-bus:PrivateLimitedCompanyLtd 2023-10-01 2024-09-30 09776038 frs-bus:FilletedAccounts 2023-10-01 2024-09-30 09776038 frs-bus:SmallEntities 2023-10-01 2024-09-30 09776038 frs-bus:AuditExempt-NoAccountantsReport 2023-10-01 2024-09-30 09776038 frs-bus:SmallCompaniesRegimeForAccounts 2023-10-01 2024-09-30 09776038 frs-bus:Director1 2023-10-01 2024-09-30 09776038 frs-countries:EnglandWales 2023-10-01 2024-09-30 09776038 2022-09-30 09776038 2023-09-30 09776038 2022-10-01 2023-09-30 09776038 frs-core:CurrentFinancialInstruments 2023-09-30 09776038 frs-core:Non-currentFinancialInstruments 2023-09-30 09776038 frs-core:BetweenOneFiveYears 2023-09-30 09776038 frs-core:ShareCapital 2023-09-30 09776038 frs-core:RetainedEarningsAccumulatedLosses 2023-09-30
Registered number: 09776038
Mark James Flooring Ltd
Financial Statements
For The Year Ended 30 September 2024
Outsourced ACC Ltd
High Street Centre, 137-139 High Street
Beckenham
Kent
BR3 1AG
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 09776038
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 24,149 30,249
24,149 30,249
CURRENT ASSETS
Debtors 5 5,215 23,075
Cash at bank and in hand 4,964 2,687
10,179 25,762
Creditors: Amounts Falling Due Within One Year 6 (11,430 ) (6,710 )
NET CURRENT ASSETS (LIABILITIES) (1,251 ) 19,052
TOTAL ASSETS LESS CURRENT LIABILITIES 22,898 49,301
Creditors: Amounts Falling Due After More Than One Year 7 (40,141 ) (49,019 )
NET (LIABILITIES)/ASSETS (17,243 ) 282
CAPITAL AND RESERVES
Called up share capital 9 200 100
Profit and Loss Account (17,443 ) 182
SHAREHOLDERS' FUNDS (17,243) 282
Page 1
Page 2
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 his 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 Mark Acuta
Director
24th June 2025
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Mark James Flooring Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 09776038 . The registered office is High Street Centre, 137-139 High Street, Beckenham, Kent, BR3 1AG.
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.
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:
Motor Vehicles 20% Straight Line Method
2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.5. 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 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2023: 2)
2 2
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4. Tangible Assets
Motor Vehicles
£
Cost
As at 1 October 2023 30,500
As at 30 September 2024 30,500
Depreciation
As at 1 October 2023 251
Provided during the period 6,100
As at 30 September 2024 6,351
Net Book Value
As at 30 September 2024 24,149
As at 1 October 2023 30,249
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 3,790 -
VAT 1,425 8,317
Director's loan account - 14,758
5,215 23,075
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Bank loans and overdrafts 6,324 6,577
Corporation tax (3,069 ) 4,915
Other taxes and social security 7,946 -
Other creditors - CIS - (4,782 )
Director's loan account 229 -
11,430 6,710
Page 4
Page 5
7. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 24,400 30,500
Bank loans 15,741 18,519
40,141 49,019
8. Obligations Under Finance Leases and Hire Purchase
2024 2023
£ £
The future minimum finance lease payments are as follows:
Later than one year and not later than five years 24,400 30,500
9. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 200 100
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