Acorah Software Products - Accounts Production 16.4.675 false true true 31 October 2023 1 November 2022 false 1 November 2023 31 October 2024 31 October 2024 13664999 Mr B S Bath Mrs J K Bath iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13664999 2023-10-31 13664999 2024-10-31 13664999 2023-11-01 2024-10-31 13664999 frs-core:CurrentFinancialInstruments 2024-10-31 13664999 frs-core:Non-currentFinancialInstruments 2024-10-31 13664999 frs-core:ShareCapital 2024-10-31 13664999 frs-core:RetainedEarningsAccumulatedLosses 2024-10-31 13664999 frs-bus:PrivateLimitedCompanyLtd 2023-11-01 2024-10-31 13664999 frs-bus:FilletedAccounts 2023-11-01 2024-10-31 13664999 frs-bus:SmallEntities 2023-11-01 2024-10-31 13664999 frs-bus:AuditExempt-NoAccountantsReport 2023-11-01 2024-10-31 13664999 frs-bus:SmallCompaniesRegimeForAccounts 2023-11-01 2024-10-31 13664999 frs-bus:Director1 2023-11-01 2024-10-31 13664999 frs-bus:Director2 2023-11-01 2024-10-31 13664999 frs-core:CurrentFinancialInstruments 1 2024-10-31 13664999 frs-countries:EnglandWales 2023-11-01 2024-10-31 13664999 2022-10-31 13664999 2023-10-31 13664999 2022-11-01 2023-10-31 13664999 frs-core:CurrentFinancialInstruments 2023-10-31 13664999 frs-core:Non-currentFinancialInstruments 2023-10-31 13664999 frs-core:ShareCapital 2023-10-31 13664999 frs-core:RetainedEarningsAccumulatedLosses 2023-10-31 13664999 frs-core:CurrentFinancialInstruments 1 2023-10-31
Registered number: 13664999
Manday Bath Limited
Unaudited Financial Statements
For The Year Ended 31 October 2024
Goldwyns London LLP
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—4
Page 1
Statement of Financial Position
Registered number: 13664999
2024 2023
Notes £ £ £ £
FIXED ASSETS
Investment Properties 4 494,243 494,243
494,243 494,243
CURRENT ASSETS
Debtors 5 112,163 46,695
Cash at bank and in hand 1,754 14,228
113,917 60,923
Creditors: Amounts Falling Due Within One Year 6 (224,032 ) (198,284 )
NET CURRENT ASSETS (LIABILITIES) (110,115 ) (137,361 )
TOTAL ASSETS LESS CURRENT LIABILITIES 384,128 356,882
Creditors: Amounts Falling Due After More Than One Year 7 (348,659 ) (348,661 )
NET ASSETS 35,469 8,221
CAPITAL AND RESERVES
Called up share capital 8 2 2
Income Statement 35,467 8,219
SHAREHOLDERS' FUNDS 35,469 8,221
Page 1
Page 2
For the year ending 31 October 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 Income Statement.
On behalf of the board
Mrs J K Bath
Director
22/07/2025
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Manday Bath Limited is a private company, limited by shares, incorporated in England & Wales, registered number 13664999 . The registered office is 43 Eton Avenue, Hounslow, TW5 0HB.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
These financial statements are prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements has been prepared under the historical cost convention. 
The financial statements are prepared in UK sterling, which is the functional currency of the entity. Monetary amounts in these financial statements are rounded to the nearest UK pound.
The principle accounting policies adopted are set below.
2.2. Going Concern Disclosure
The directors have considered the prospect of the business for the next twelve months and beyond and has arrived at a reasonable expectation the company will continue to meet its obligations as they fall due. The directors have also pledged their financial support to assist with this if required. On this basis, the directors will continue to adopt the going concern basis of accounting in preparing the financial statements.
2.3. Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
2.4. Investment Properties
All investment properties are carried at fair value, reviewed every three years 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 income statement.
2.5. Taxation
Taxation for the period comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it related to items recognised in other comprehensive income or directly in equity.
Current or deferred taxation assets and liabilities are not discounted.
Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.
2.6. Financial Instruments
The company only enters into basic financial transactions that result in the recoginition of financial assets and liabilities like trade and other debtors, creditors, loans from banks and other parties, loans to related parties and investments in non- puttable ordinary shares.
2.7. Cash and Cash Equivalents
Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
2.8. Critical Accounting Judgements and Key Sources of Estimation Uncertainity
In the application of the company's accounting policies management is required to make judgements, estimates and assumptions about the carrying value of assets and liabilities that are not readily ascertainable from other soureces. The estimates and underlying assumptions are based on historical experience and other factors that are considered to be relevant. Actual outcomes may differ from these estimates.
The estimates amd underlying assumptions are reviewed on a continuing basis. Revisions to accounting estimates are recognised in the period in which the estimates are revised.
The key area of estimation uncertainity that have a significant effect on the amounts recognised in the financial statements are described below:
Accrued Expenditure
The company includes a provision for invoices which are yet to be received from and amounts paid in advance to suppliers. These provisions are estimated based upon the expected values of the invoices which are issued and services received following the period end.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2023: 2)
2 2
Page 3
Page 4
4. Investment Property
2024
£
Fair Value
As at 1 November 2023 and 31 October 2024 494,243
5. Debtors
2024 2023
£ £
Due within one year
Other debtors 14,000 -
Amounts due by connected undertakings 98,163 46,695
112,163 46,695
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Other creditors 217,610 196,356
Taxation and social security 6,422 1,928
224,032 198,284
7. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 348,659 348,661
8. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 2 2
The nominal value per share is £1 and as at the year-end there are 2 Ordinary shares in issue.
9. Related Party Transactions
As at the year-end, the company owed the directors of the company, £174,251. This amount is a current liability, interest free and repayable on demand.
The amount owed by Pagh Vala Ltd, a connected company, totalled £98,163 as at the year end, which is a current asset, interest free and repayable on demand.
The amount owed by a related family member, totalled £14,000 as at the year end, which is a current asset, interest free and repayable on demand.
Page 4