Acorah Software Products - Accounts Production 16.4.675 false true 31 May 2024 1 June 2023 false 1 June 2024 31 May 2025 31 May 2025 05815057 Mr Michael Richardson M Richardson true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 05815057 2024-05-31 05815057 2025-05-31 05815057 2024-06-01 2025-05-31 05815057 frs-core:CurrentFinancialInstruments 2025-05-31 05815057 frs-core:MotorVehicles 2024-06-01 2025-05-31 05815057 frs-core:PlantMachinery 2024-06-01 2025-05-31 05815057 frs-core:ShareCapital 2025-05-31 05815057 frs-core:RetainedEarningsAccumulatedLosses 2025-05-31 05815057 frs-bus:PrivateLimitedCompanyLtd 2024-06-01 2025-05-31 05815057 frs-bus:FilletedAccounts 2024-06-01 2025-05-31 05815057 frs-bus:SmallEntities 2024-06-01 2025-05-31 05815057 frs-bus:AuditExempt-NoAccountantsReport 2024-06-01 2025-05-31 05815057 frs-bus:SmallCompaniesRegimeForAccounts 2024-06-01 2025-05-31 05815057 1 2024-06-01 2025-05-31 05815057 frs-bus:Director1 2024-06-01 2025-05-31 05815057 frs-countries:EnglandWales 2024-06-01 2025-05-31 05815057 2023-05-31 05815057 2024-05-31 05815057 2023-06-01 2024-05-31 05815057 frs-core:CurrentFinancialInstruments 2024-05-31 05815057 frs-core:ShareCapital 2024-05-31 05815057 frs-core:RetainedEarningsAccumulatedLosses 2024-05-31
Registered number: 05815057
m & d Richardson Limited
Financial Statements
For The Year Ended 31 May 2025
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 05815057
2025 2024
Notes £ £ £ £
FIXED ASSETS
CURRENT ASSETS
Cash at bank and in hand 16,804 3,757
16,804 3,757
Creditors: Amounts Falling Due Within One Year 4 (5,671 ) (2,953 )
NET CURRENT ASSETS (LIABILITIES) 11,133 804
TOTAL ASSETS LESS CURRENT LIABILITIES 11,133 804
PROVISIONS FOR LIABILITIES
Deferred Taxation (5,105 ) (5,105 )
NET ASSETS/(LIABILITIES) 6,028 (4,301 )
CAPITAL AND RESERVES
Called up share capital 5 100 100
Profit and Loss Account 5,928 (4,401 )
SHAREHOLDERS' FUNDS 6,028 (4,301)
For the year ending 31 May 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 Michael Richardson
Director
4th 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
m & d Richardson Limited Registered number 05815057 is a limited by shares company incorporated in England & Wales. The Registered Office is Solana, Linwood Road, Market Rasen, Lincs, LN8 3AW.
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 comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. 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:
Plant & Machinery 25% on cost
Motor Vehicles 20% on cost
2.4. Taxation
The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in periods in which the timing differences reverse, based on tax rates and the law enacted or substantively enacted at the balance sheet date.
2.5. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the year was:
2025 2024
Office and administration 1 1
1 1
4. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Corporation tax 5,076 2,223
Accruals and deferred income 400 375
Director's loan account 195 355
5,671 2,953
5. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
6. Directors Advances, Credits and Guarantees
Page 2
Page 3
Dividends paid to directors
7. Dividends
2025 2024
£ £
On equity shares:
Interim dividend paid 12,000 16,000
8. Ultimate Controlling Party
The company's ultimate controlling party is M Richardson by virtue of his ownership of 100% of the issued share capital in the company.
Page 3