Acorah Software Products - Accounts Production 16.4.675 false true 30 September 2024 1 October 2023 false 1 October 2024 30 June 2025 30 June 2025 00546737 Mr Grant Mason Mrs Jane Mason iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 00546737 2024-09-30 00546737 2025-06-30 00546737 2024-10-01 2025-06-30 00546737 frs-core:ComputerEquipment 2025-06-30 00546737 frs-core:ComputerEquipment 2024-10-01 2025-06-30 00546737 frs-core:ComputerEquipment 2024-09-30 00546737 frs-core:FurnitureFittings 2024-10-01 2025-06-30 00546737 frs-core:ShareCapital 2025-06-30 00546737 frs-core:RetainedEarningsAccumulatedLosses 2025-06-30 00546737 frs-bus:PrivateLimitedCompanyLtd 2024-10-01 2025-06-30 00546737 frs-bus:FilletedAccounts 2024-10-01 2025-06-30 00546737 frs-bus:SmallEntities 2024-10-01 2025-06-30 00546737 frs-bus:AuditExempt-NoAccountantsReport 2024-10-01 2025-06-30 00546737 frs-bus:SmallCompaniesRegimeForAccounts 2024-10-01 2025-06-30 00546737 frs-bus:Director1 2024-10-01 2025-06-30 00546737 frs-bus:CompanySecretary1 2024-10-01 2025-06-30 00546737 frs-countries:EnglandWales 2024-10-01 2025-06-30 00546737 2023-09-30 00546737 2024-09-30 00546737 2023-10-01 2024-09-30 00546737 frs-core:ShareCapital 2024-09-30 00546737 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30
Registered number: 00546737
Mason Brothers Limited
Financial Statements
For the Period 1 October 2024 to 30 June 2025
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 00546737
30 June 2025 30 September 2024
Notes £ £ £ £
FIXED ASSETS
CURRENT ASSETS
Cash at bank and in hand 23,117 46,650
23,117 46,650
Creditors: Amounts Falling Due Within One Year 5 (2,181 ) (2,182 )
NET CURRENT ASSETS (LIABILITIES) 20,936 44,468
TOTAL ASSETS LESS CURRENT LIABILITIES 20,936 44,468
NET ASSETS 20,936 44,468
CAPITAL AND RESERVES
Called up share capital 6 537,000 537,000
Profit and Loss Account (516,064 ) (492,532 )
SHAREHOLDERS' FUNDS 20,936 44,468
For the period ending 30 June 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 Profit and Loss Account.
On behalf of the board
Mr Grant Mason
Director
8 July 2025
The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Mason Brothers Limited is a private company, limited by shares, incorporated in England & Wales, registered number 00546737 . The registered office is Gothic House, Barker Gate, Nottingham, NG1 1JU.
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 rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
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:
Fixtures & Fittings 25% Straight Line
Computer Equipment 20% Straight Line
3. Average Number of Employees
Average number of employees, including directors, during the period was: 2 (2024: 2)
2 2
4. Tangible Assets
Computer Equipment
£
Cost
As at 1 October 2024 6,471
As at 30 June 2025 6,471
Depreciation
As at 1 October 2024 6,471
As at 30 June 2025 6,471
Net Book Value
As at 30 June 2025 -
As at 1 October 2024 -
5. Creditors: Amounts Falling Due Within One Year
30 June 2025 30 September 2024
£ £
Other creditors 2,181 2,182
Page 2
Page 3
6. Share Capital
30 June 2025 30 September 2024
£ £
Allotted, Called up and fully paid 537,000 537,000
Page 3