Acorah Software Products - Accounts Production 16.4.675 false true 31 March 2024 1 April 2023 false 1 April 2024 31 December 2024 31 December 2024 08948175 Mr Edward Fenner-Riley iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08948175 2024-03-31 08948175 2024-12-31 08948175 2024-04-01 2024-12-31 08948175 frs-core:CurrentFinancialInstruments 2024-12-31 08948175 frs-core:Non-currentFinancialInstruments 2024-12-31 08948175 frs-core:ShareCapital 2024-12-31 08948175 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 08948175 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2024-12-31 08948175 frs-bus:FilletedAccounts 2024-04-01 2024-12-31 08948175 frs-bus:SmallEntities 2024-04-01 2024-12-31 08948175 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2024-12-31 08948175 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2024-12-31 08948175 frs-bus:Director1 2024-04-01 2024-12-31 08948175 frs-countries:EnglandWales 2024-04-01 2024-12-31 08948175 2023-03-31 08948175 2024-03-31 08948175 2023-04-01 2024-03-31 08948175 frs-core:CurrentFinancialInstruments 2024-03-31 08948175 frs-core:Non-currentFinancialInstruments 2024-03-31 08948175 frs-core:ShareCapital 2024-03-31 08948175 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: 08948175
Mount Engineering & Consulting (UK) Ltd
Unaudited Financial Statements
For the Period 1 April 2024 to 31 December 2024
Air Accounting Ltd
Park View Business Centre
Combermere
Whitchurch
Cheshire
SY13 4AL
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—4
Page 1
Balance Sheet
Registered number: 08948175
31 December 2024 31 March 2024
Notes £ £ £ £
CURRENT ASSETS
Stocks 4 - 18,353
Debtors 5 119,858 149,626
Cash at bank and in hand 9,935 14,802
129,793 182,781
Creditors: Amounts Falling Due Within One Year 6 (82,234 ) (143,565 )
NET CURRENT ASSETS (LIABILITIES) 47,559 39,216
TOTAL ASSETS LESS CURRENT LIABILITIES 47,559 39,216
Creditors: Amounts Falling Due After More Than One Year 7 (24,753 ) (28,905 )
NET ASSETS 22,806 10,311
CAPITAL AND RESERVES
Called up share capital 8 1 1
Profit and Loss Account 22,805 10,310
SHAREHOLDERS' FUNDS 22,806 10,311
For the period 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 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 Edward Fenner-Riley
Director
4th August 2025
The notes on pages 2 to 4 form part of these financial statements.
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Page 2
Notes to the Financial Statements
1. General Information
Mount Engineering & Consulting (UK) Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 08948175 . The registered office is Park View Business Centre, Combermere, Whitchurch, Cheshire, SY13 4AL.
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. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.4. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
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Page 3
3. Average Number of Employees
Average number of employees, including directors, during the period was: NIL (2024: NIL)
- -
4. Stocks
31 December 2024 31 March 2024
£ £
Work in progress - 18,353
5. Debtors
31 December 2024 31 March 2024
£ £
Due within one year
Trade debtors 106,240 106,756
Prepayments and accrued income 1,463 1,197
VAT 123 3,926
Amounts owed by other participating interests 12,032 37,747
119,858 149,626
6. Creditors: Amounts Falling Due Within One Year
31 December 2024 31 March 2024
£ £
Trade creditors 17,682 42,866
Bank loans and overdrafts 14,509 9,276
Corporation tax 3,256 485
Accruals and deferred income 4,917 39,438
Director's loan account 25,100 51,500
Amounts owed to other participating interests 16,770 -
82,234 143,565
7. Creditors: Amounts Falling Due After More Than One Year
31 December 2024 31 March 2024
£ £
Bank loans 24,753 28,905
8. Share Capital
31 December 2024 31 March 2024
£ £
Allotted, Called up and fully paid 1 1
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Page 4
9. Related Party Transactions
Mount Engineering ArgentinaControlled by Mr Edward Fenner ­RileyAn amount of £12,032 is included within amounts owed from other participating interests.

Mount Engineering Argentina

Controlled by Mr Edward Fenner ­Riley

An amount of £12,032 is included within amounts owed from other participating interests.

Mount Engenharia, Consultoria, Comércio e Participação Ltda (Brazil)Controlled by Mr Edward Fenner-RileyAn amount of £67,933 (converted in line with note 1.4 of this document) is included within trade debtors and is owed from the related party.An amount of £16,770 (converted in line with note 1.4 of this document) is included within amounts owed to other participating interests.

Mount Engenharia, Consultoria, Comércio e Participação Ltda (Brazil)

Controlled by Mr Edward Fenner-Riley

An amount of £67,933 (converted in line with note 1.4 of this document) is included within trade debtors and is owed from the related party.An amount of £16,770 (converted in line with note 1.4 of this document) is included within amounts owed to other participating interests.

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