Acorah Software Products - Accounts Production 16.4.660 false true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 09945517 Ms Natalia Pozo Mr William Morrison iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09945517 2024-03-31 09945517 2025-03-31 09945517 2024-04-01 2025-03-31 09945517 frs-core:CurrentFinancialInstruments 2025-03-31 09945517 frs-core:Non-currentFinancialInstruments 2025-03-31 09945517 frs-core:BetweenOneFiveYears 2025-03-31 09945517 frs-core:FurnitureFittings 2025-03-31 09945517 frs-core:FurnitureFittings 2024-04-01 2025-03-31 09945517 frs-core:FurnitureFittings 2024-03-31 09945517 frs-core:MotorVehicles 2025-03-31 09945517 frs-core:MotorVehicles 2024-04-01 2025-03-31 09945517 frs-core:MotorVehicles 2024-03-31 09945517 frs-core:WithinOneYear 2025-03-31 09945517 frs-core:ShareCapital 2025-03-31 09945517 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 09945517 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 09945517 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 09945517 frs-bus:SmallEntities 2024-04-01 2025-03-31 09945517 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 09945517 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 09945517 frs-bus:Director1 2024-04-01 2025-03-31 09945517 frs-bus:Director2 2024-04-01 2025-03-31 09945517 frs-countries:EnglandWales 2024-04-01 2025-03-31 09945517 2023-03-31 09945517 2024-03-31 09945517 2023-04-01 2024-03-31 09945517 frs-core:CurrentFinancialInstruments 2024-03-31 09945517 frs-core:Non-currentFinancialInstruments 2024-03-31 09945517 frs-core:BetweenOneFiveYears 2024-03-31 09945517 frs-core:WithinOneYear 2024-03-31 09945517 frs-core:ShareCapital 2024-03-31 09945517 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: 09945517
Mozpoz Limited
Unaudited Financial Statements
For The Year Ended 31 March 2025
Blackman Terry Accountants Limited
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 09945517
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 15,203 20,271
Investment Properties 5 2,226,466 2,226,466
2,241,669 2,246,737
CURRENT ASSETS
Debtors 6 4,076 1,938
Cash at bank and in hand 33,772 36,843
37,848 38,781
Creditors: Amounts Falling Due Within One Year 7 (2,206,667 ) (2,146,082 )
NET CURRENT ASSETS (LIABILITIES) (2,168,819 ) (2,107,301 )
TOTAL ASSETS LESS CURRENT LIABILITIES 72,850 139,436
Creditors: Amounts Falling Due After More Than One Year 8 - (34,267 )
NET ASSETS 72,850 105,169
CAPITAL AND RESERVES
Called up share capital 10 40 40
Profit and Loss Account 72,810 105,129
SHAREHOLDERS' FUNDS 72,850 105,169
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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 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
Ms Natalia Pozo
Director
10/07/2025
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Mozpoz Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09945517 . The registered office is The Old Rectory, Streat Lane, Streat, West Sussex, BN6 8RX .
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:
Motor Vehicles 25% reducing balance
Fixtures & Fittings 25% straight line
2.4. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
2.5. 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 the profit and loss account as incurred.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
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4. Tangible Assets
Motor Vehicles Fixtures & Fittings Total
£ £ £
Cost
As at 1 April 2024 85,300 1,123 86,423
As at 31 March 2025 85,300 1,123 86,423
Depreciation
As at 1 April 2024 65,029 1,123 66,152
Provided during the period 5,068 - 5,068
As at 31 March 2025 70,097 1,123 71,220
Net Book Value
As at 31 March 2025 15,203 - 15,203
As at 1 April 2024 20,271 - 20,271
5. Investment Property
2025
£
Fair Value
As at 1 April 2024 and 31 March 2025 2,226,466
6. Debtors
2025 2024
£ £
Due within one year
Other debtors 4,076 1,938
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 34,267 3,620
Other creditors 2,172,400 2,142,462
2,206,667 2,146,082
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts - 34,267
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9. Obligations Under Finance Leases and Hire Purchase
2025 2024
£ £
The future minimum finance lease payments are as follows:
Not later than one year 34,267 3,620
Later than one year and not later than five years - 34,267
34,267 37,887
34,267 37,887
10. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 40 40
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