Acorah Software Products - Accounts Production 16.4.675 false true 31 December 2023 1 January 2023 false 1 January 2024 31 December 2024 31 December 2024 02066312 J M Macpherson K J Macpherson K J Macpherson iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 02066312 2023-12-31 02066312 2024-12-31 02066312 2024-01-01 2024-12-31 02066312 frs-core:CurrentFinancialInstruments 2024-12-31 02066312 frs-core:ComputerEquipment 2024-12-31 02066312 frs-core:ComputerEquipment 2024-01-01 2024-12-31 02066312 frs-core:ComputerEquipment 2023-12-31 02066312 frs-core:ShareCapital 2024-12-31 02066312 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 02066312 frs-bus:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 02066312 frs-bus:FilletedAccounts 2024-01-01 2024-12-31 02066312 frs-bus:SmallEntities 2024-01-01 2024-12-31 02066312 frs-bus:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 02066312 frs-bus:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 02066312 frs-core:DeferredTaxation 2023-12-31 02066312 frs-core:DeferredTaxation 2024-12-31 02066312 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2023-12-31 02066312 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2024-12-31 02066312 frs-core:CostValuation 2023-12-31 02066312 frs-core:CostValuation 2024-12-31 02066312 frs-core:ProvisionsForImpairmentInvestments 2023-12-31 02066312 frs-core:ProvisionsForImpairmentInvestments 2024-12-31 02066312 frs-bus:Director1 2024-01-01 2024-12-31 02066312 frs-bus:Director2 2024-01-01 2024-12-31 02066312 frs-bus:CompanySecretary1 2024-01-01 2024-12-31 02066312 frs-countries:EnglandWales 2024-01-01 2024-12-31 02066312 2022-12-31 02066312 2023-12-31 02066312 2023-01-01 2023-12-31 02066312 frs-core:CurrentFinancialInstruments 2023-12-31 02066312 frs-core:ShareCapital 2023-12-31 02066312 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31 02066312 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2023-12-31
Registered number: 02066312
Macpherson International Services Limited
Financial Statements
For The Year Ended 31 December 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 02066312
2024 2023
Notes £ £ £ £
FIXED ASSETS
Investment Properties 5 325,000 325,000
Investments 6 21,000 21,000
346,000 346,000
CURRENT ASSETS
Debtors 7 - 10,500
Cash at bank and in hand 23,274 8,569
23,274 19,069
Creditors: Amounts Falling Due Within One Year 8 (6,964 ) (4,121 )
NET CURRENT ASSETS (LIABILITIES) 16,310 14,948
TOTAL ASSETS LESS CURRENT LIABILITIES 362,310 360,948
PROVISIONS FOR LIABILITIES
Deferred Taxation (36,755 ) (36,755 )
NET ASSETS 325,555 324,193
CAPITAL AND RESERVES
Called up share capital 10 1,000 1,000
Fair value reserve 12 176,572 176,572
Profit and Loss Account 147,983 146,621
SHAREHOLDERS' FUNDS 325,555 324,193
Page 1
Page 2
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
K J Macpherson
Director
17th July 2025
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Macpherson International Services Limited is a private company, limited by shares, incorporated in England & Wales, registered number 02066312 . The registered office is Flat 9 Morris House, 84 Dorking Road, Tadworth, KT20 5RX.
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 consists of income derived from the normal operating activities of the company during the year, net of
discounts and VAT.
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:
Computer Equipment Straight line over 3 and 5 years
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. The unrealised gain/loss is transferred to a fair value reserve after adjusting for deferred tax. No depreciation is provided in respect of investment properties.
2.5. Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to
the extent that it relates to items recognised in other comprehensive income or directly in equity.
Current or deferred taxation assets and liabilities are not discounted.
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance
sheet date.
2.6. Fixed asset investments
Listed and unlisted fixed asset investments are shown at historical cost less any adjustment for permanent diminution in value. Where the change in vlaue of listed investments is material, the historical cost is updated to the market value with the aggregate surplus or deficit being included in the income statement.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2023: 2)
2 2
4. Tangible Assets
Computer Equipment
£
Cost
As at 1 January 2024 1,735
As at 31 December 2024 1,735
Depreciation
As at 1 January 2024 1,735
As at 31 December 2024 1,735
...CONTINUED
Page 3
Page 4
Net Book Value
As at 31 December 2024 -
As at 1 January 2024 -
5. Investment Property
2024
£
Fair Value
As at 1 January 2024 and 31 December 2024 325,000
If investment property had been accounted for under historical cost accounting rules, the amounts would be:
2024 2023
£ £
Cost 111,673 111,673
6. Investments
Other
£
Cost
As at 1 January 2024 21,000
As at 31 December 2024 21,000
Provision
As at 1 January 2024 -
As at 31 December 2024 -
Net Book Value
As at 31 December 2024 21,000
As at 1 January 2024 21,000
7. Debtors
2024 2023
£ £
Due within one year
Trade debtors - 10,500
8. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Other creditors 6,645 3,294
Taxation and social security 319 827
6,964 4,121
Page 4
Page 5
9. Provisions for Liabilities
Deferred Tax Total
£ £
As at 1 January 2024 36,755 36,755
Balance at 31 December 2024 36,755 36,755
10. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 1,000 1,000
11. Dividends
2024 2023
£ £
On equity shares:
Interim dividend paid - 848
12. Reserves
Fair Value Reserve
£
As at 1 January 2024 176,572
As at 31 December 2024 176,572
Page 5