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 03734544 Mr Malcolm McCarthy iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 03734544 2024-03-31 03734544 2025-03-31 03734544 2024-04-01 2025-03-31 03734544 frs-core:CurrentFinancialInstruments 2025-03-31 03734544 frs-core:Non-currentFinancialInstruments 2025-03-31 03734544 frs-core:ComputerEquipment 2025-03-31 03734544 frs-core:ComputerEquipment 2024-04-01 2025-03-31 03734544 frs-core:ComputerEquipment 2024-03-31 03734544 frs-core:FurnitureFittings 2025-03-31 03734544 frs-core:FurnitureFittings 2024-04-01 2025-03-31 03734544 frs-core:FurnitureFittings 2024-03-31 03734544 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-04-01 2025-03-31 03734544 frs-core:MotorVehicles 2025-03-31 03734544 frs-core:MotorVehicles 2024-04-01 2025-03-31 03734544 frs-core:MotorVehicles 2024-03-31 03734544 frs-core:PlantMachinery 2025-03-31 03734544 frs-core:PlantMachinery 2024-04-01 2025-03-31 03734544 frs-core:PlantMachinery 2024-03-31 03734544 frs-core:ShareCapital 2025-03-31 03734544 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 03734544 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 03734544 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 03734544 frs-bus:SmallEntities 2024-04-01 2025-03-31 03734544 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 03734544 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 03734544 frs-bus:Director1 2024-04-01 2025-03-31 03734544 frs-countries:EnglandWales 2024-04-01 2025-03-31 03734544 2023-03-31 03734544 2024-03-31 03734544 2023-04-01 2024-03-31 03734544 frs-core:CurrentFinancialInstruments 2024-03-31 03734544 frs-core:Non-currentFinancialInstruments 2024-03-31 03734544 frs-core:ShareCapital 2024-03-31 03734544 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: 03734544
M McCarthy Limited
Unaudited Financial Statements
For The Year Ended 31 March 2025
Sharp Bookkeeping & Payroll
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—4
Page 1
Statement of Financial Position
Registered number: 03734544
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 4,575 4,575
4,575 4,575
CURRENT ASSETS
Debtors 5 70,414 98,329
Cash at bank and in hand 4,071 9,004
74,485 107,333
Creditors: Amounts Falling Due Within One Year 6 (94,167 ) (125,180 )
NET CURRENT ASSETS (LIABILITIES) (19,682 ) (17,847 )
TOTAL ASSETS LESS CURRENT LIABILITIES (15,107 ) (13,272 )
Creditors: Amounts Falling Due After More Than One Year 7 (3,600 ) (15,000 )
NET LIABILITIES (18,707 ) (28,272 )
CAPITAL AND RESERVES
Called up share capital 8 2 2
Income Statement (18,709 ) (28,274 )
SHAREHOLDERS' FUNDS (18,707) (28,272)
Page 1
Page 2
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 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 Income Statement.
On behalf of the board
Mr Malcolm McCarthy
Director
24/06/2025
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
M McCarthy Limited is a private company, limited by shares, incorporated in England & Wales, registered number 03734544 . The registered office is 6 Waldorf Heights, Blackwater, Camberley, Surrey, GU17 9JQ.
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:
Leasehold 0%
Plant & Machinery 20%
Motor Vehicles 20%
Fixtures & Fittings 20%
Computer Equipment 20%
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
1 1
4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 April 2024 1,521 25,706 14,233 2,342 43,802
As at 31 March 2025 1,521 25,706 14,233 2,342 43,802
Depreciation
As at 1 April 2024 1,521 21,131 14,233 2,342 39,227
As at 31 March 2025 1,521 21,131 14,233 2,342 39,227
Net Book Value
As at 31 March 2025 - 4,575 - - 4,575
As at 1 April 2024 - 4,575 - - 4,575
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Page 4
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 70,389 98,329
Other debtors 25 -
70,414 98,329
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 71,560 90,541
Bank loans and overdrafts 6 217
Other creditors 17,875 27,890
Taxation and social security 4,726 6,532
94,167 125,180
7. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Other loans 3,600 15,000
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 2 2
Page 4