Acorah Software Products - Accounts Production 16.3.350 false true 30 April 2024 1 May 2023 false 1 May 2024 30 April 2025 30 April 2025 12575478 Miss P Wallace iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12575478 2024-04-30 12575478 2025-04-30 12575478 2024-05-01 2025-04-30 12575478 frs-core:CurrentFinancialInstruments 2025-04-30 12575478 frs-core:PlantMachinery 2025-04-30 12575478 frs-core:PlantMachinery 2024-05-01 2025-04-30 12575478 frs-core:PlantMachinery 2024-04-30 12575478 frs-core:ShareCapital 2025-04-30 12575478 frs-core:RetainedEarningsAccumulatedLosses 2025-04-30 12575478 frs-bus:PrivateLimitedCompanyLtd 2024-05-01 2025-04-30 12575478 frs-bus:FilletedAccounts 2024-05-01 2025-04-30 12575478 frs-bus:SmallEntities 2024-05-01 2025-04-30 12575478 frs-bus:AuditExempt-NoAccountantsReport 2024-05-01 2025-04-30 12575478 frs-bus:SmallCompaniesRegimeForAccounts 2024-05-01 2025-04-30 12575478 frs-core:AcceleratedTaxDepreciationDeferredTax 2025-04-30 12575478 frs-bus:Director1 2024-05-01 2025-04-30 12575478 frs-countries:EnglandWales 2024-05-01 2025-04-30 12575478 2023-04-30 12575478 2024-04-30 12575478 2023-05-01 2024-04-30 12575478 frs-core:CurrentFinancialInstruments 2024-04-30 12575478 frs-core:ShareCapital 2024-04-30 12575478 frs-core:RetainedEarningsAccumulatedLosses 2024-04-30 12575478 frs-core:AcceleratedTaxDepreciationDeferredTax 2024-04-30
Registered number: 12575478
May Coaching Ltd
Unaudited Financial Statements
For The Year Ended 30 April 2025
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 12575478
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1,039 386
1,039 386
CURRENT ASSETS
Debtors 5 599 1,350
Cash at bank and in hand 1,538 2,440
2,137 3,790
Creditors: Amounts Falling Due Within One Year 6 (2,636 ) (1,226 )
NET CURRENT ASSETS (LIABILITIES) (499 ) 2,564
TOTAL ASSETS LESS CURRENT LIABILITIES 540 2,950
PROVISIONS FOR LIABILITIES
Deferred Taxation 7 (197 ) (73 )
NET ASSETS 343 2,877
CAPITAL AND RESERVES
Called up share capital 8 1 1
Profit and Loss Account 342 2,876
SHAREHOLDERS' FUNDS 343 2,877
For the year ending 30 April 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 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
Miss P Wallace
Director
10/06/2025
The notes on pages 2 to 3 form part of these financial statements.
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Page 2
Notes to the Financial Statements
1. General Information
May Coaching Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12575478 . The registered office is Kemp House, 152-160 City Road, London, England, EC1V 2NX.
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.
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 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.
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 25% reducing balance
2.4. Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
2.5. Debtors
Short term debtors are measured at transaction price, less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
2.6. Creditors
Short term creditors are measured at transaction 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
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4. Tangible Assets
Plant & Machinery
£
Cost
As at 1 May 2024 999
Additions 999
As at 30 April 2025 1,998
Depreciation
As at 1 May 2024 613
Provided during the period 346
As at 30 April 2025 959
Net Book Value
As at 30 April 2025 1,039
As at 1 May 2024 386
5. Debtors
2025 2024
£ £
Due within one year
Other debtors 599 1,350
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Other creditors 2,542 614
Taxation and social security 94 612
2,636 1,226
7. Deferred Taxation
The provision for deferred tax is made up as follows:
2025 2024
£ £
Accelerated capital allowances 197 73
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 1 1
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