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 06683277 Mrs Helen Hindley Mr Philip Hindley Mr John Hindley iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 06683277 2023-12-31 06683277 2024-12-31 06683277 2024-01-01 2024-12-31 06683277 frs-core:CurrentFinancialInstruments 2024-12-31 06683277 frs-core:Non-currentFinancialInstruments 2024-12-31 06683277 frs-core:ComputerEquipment 2024-12-31 06683277 frs-core:ComputerEquipment 2024-01-01 2024-12-31 06683277 frs-core:ComputerEquipment 2023-12-31 06683277 frs-core:MotorVehicles 2024-12-31 06683277 frs-core:MotorVehicles 2024-01-01 2024-12-31 06683277 frs-core:MotorVehicles 2023-12-31 06683277 frs-core:PlantMachinery 2024-12-31 06683277 frs-core:PlantMachinery 2024-01-01 2024-12-31 06683277 frs-core:PlantMachinery 2023-12-31 06683277 frs-core:ShareCapital 2024-12-31 06683277 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 06683277 frs-bus:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 06683277 frs-bus:FilletedAccounts 2024-01-01 2024-12-31 06683277 frs-bus:SmallEntities 2024-01-01 2024-12-31 06683277 frs-bus:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 06683277 frs-bus:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 06683277 frs-bus:Director1 2024-01-01 2024-12-31 06683277 frs-bus:Director1 2023-12-31 06683277 frs-bus:Director1 2024-12-31 06683277 frs-bus:Director2 2024-01-01 2024-12-31 06683277 frs-bus:Director3 2024-01-01 2024-12-31 06683277 frs-core:CurrentFinancialInstruments 1 2024-12-31 06683277 frs-countries:EnglandWales 2024-01-01 2024-12-31 06683277 2022-12-31 06683277 2023-12-31 06683277 2023-01-01 2023-12-31 06683277 frs-core:CurrentFinancialInstruments 2023-12-31 06683277 frs-core:Non-currentFinancialInstruments 2023-12-31 06683277 frs-core:ShareCapital 2023-12-31 06683277 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31 06683277 frs-core:CurrentFinancialInstruments 1 2023-12-31
Registered number: 06683277
Metron Limited
Unaudited Financial Statements
For The Year Ended 31 December 2024
Townend English
Chartered Accountants
81-83 Market Street
Pocklington
YO42 2AE
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 06683277
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 116,892 109,456
116,892 109,456
CURRENT ASSETS
Stocks 5 108,000 -
Debtors 6 190,331 292,556
Cash at bank and in hand 98,848 109,750
397,179 402,306
Creditors: Amounts Falling Due Within One Year 7 (135,948 ) (142,598 )
NET CURRENT ASSETS (LIABILITIES) 261,231 259,708
TOTAL ASSETS LESS CURRENT LIABILITIES 378,123 369,164
Creditors: Amounts Falling Due After More Than One Year 8 (51,114 ) (42,489 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (22,209 ) (20,796 )
NET ASSETS 304,800 305,879
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account 304,700 305,779
SHAREHOLDERS' FUNDS 304,800 305,879
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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 John Hindley
Director
1 July 2025
The notes on pages 3 to 6 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Metron Limited Registered number 06683277 is a limited by shares company incorporated in England & Wales. The Registered Office is 81-83 Market Street, Pocklington, York, YO42 2AE.
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 form the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover form 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:
Plant & Machinery 20% Straight Line
Motor Vehicles 20% Straight Line
Computer Equipment 20% Straight Line
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.
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2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.6. 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.
2.7. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
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.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred 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 and deferred 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: 8 (2023: 8)
8 8
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4. Tangible Assets
Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £
Cost
As at 1 January 2024 212,301 54,699 12,310 279,310
Additions 18,787 36,500 7,928 63,215
Disposals - (16,029 ) - (16,029 )
As at 31 December 2024 231,088 75,170 20,238 326,496
Depreciation
As at 1 January 2024 134,022 31,496 4,336 169,854
Provided during the period 36,697 15,034 4,048 55,779
Disposals - (16,029 ) - (16,029 )
As at 31 December 2024 170,719 30,501 8,384 209,604
Net Book Value
As at 31 December 2024 60,369 44,669 11,854 116,892
As at 1 January 2024 78,279 23,203 7,974 109,456
5. Stocks
2024 2023
£ £
Work in progress 108,000 -
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 116,501 179,537
Prepayments and accrued income 26,856 19,196
Directors' loan accounts 46,974 93,823
190,331 292,556
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7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 13,352 8,097
Trade creditors 70,854 39,168
Bank loans and overdrafts 5,556 5,556
Corporation tax 9,249 35,184
Other taxes and social security 4,547 3,987
VAT 29,544 48,155
Pension contributions owing 2,846 2,451
135,948 142,598
8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 25,651 11,470
Bank loans 25,463 31,019
51,114 42,489
9. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
10. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 January 2024 Amounts advanced Amounts repaid Amounts written off As at 31 December 2024
£ £ £ £ £
Mr John Hindley 93,824 53,150 100,000 - 46,974
The above loan is unsecured, interest bearing and repayable on demand.
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