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 03680235 Mr Alexis Soteriou iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 03680235 2023-12-31 03680235 2024-12-31 03680235 2024-01-01 2024-12-31 03680235 frs-core:CurrentFinancialInstruments 2024-12-31 03680235 frs-core:FurnitureFittings 2024-12-31 03680235 frs-core:FurnitureFittings 2024-01-01 2024-12-31 03680235 frs-core:FurnitureFittings 2023-12-31 03680235 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-12-31 03680235 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-01-01 2024-12-31 03680235 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-12-31 03680235 frs-core:ShareCapital 2024-12-31 03680235 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 03680235 frs-bus:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 03680235 frs-bus:FilletedAccounts 2024-01-01 2024-12-31 03680235 frs-bus:SmallEntities 2024-01-01 2024-12-31 03680235 frs-bus:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 03680235 frs-bus:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 03680235 frs-bus:Director1 2024-01-01 2024-12-31 03680235 frs-countries:EnglandWales 2024-01-01 2024-12-31 03680235 2022-12-31 03680235 2023-12-31 03680235 2023-01-01 2023-12-31 03680235 frs-core:CurrentFinancialInstruments 2023-12-31 03680235 frs-core:ShareCapital 2023-12-31 03680235 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31
Registered number: 03680235
M & S Investments (U.K.) Limited
Unaudited Financial Statements
For The Year Ended 31 December 2024
Inspire Accounting (UK) Ltd
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 03680235
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 140,504 140,564
140,504 140,564
CURRENT ASSETS
Debtors 5 310 276
Cash at bank and in hand 100,204 97,027
100,514 97,303
Creditors: Amounts Falling Due Within One Year 6 (11,724 ) (17,454 )
NET CURRENT ASSETS (LIABILITIES) 88,790 79,849
TOTAL ASSETS LESS CURRENT LIABILITIES 229,294 220,413
NET ASSETS 229,294 220,413
CAPITAL AND RESERVES
Called up share capital 7 100 100
Profit and Loss Account 229,194 220,313
SHAREHOLDERS' FUNDS 229,294 220,413
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
Mr Alexis Soteriou
Director
27/02/2025
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 & S Investments (U.K.) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 03680235 . The registered office is Unit 13a, Chiltern Court, Asheridge Road, Chesham, Buckinghamshire, HP5 2PX.
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 for Rent.
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:
Freehold No Depreciation
Fixtures & Fittings 15% on written down value
2.4. Taxation
Income tax expense represents the sum of the tax currently payable.
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 years 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2023: 2)
2 2
4. Tangible Assets
Land & Property
Freehold Fixtures & Fittings Total
£ £ £
Cost
As at 1 January 2024 140,162 4,100 144,262
As at 31 December 2024 140,162 4,100 144,262
Depreciation
As at 1 January 2024 - 3,698 3,698
Provided during the period - 60 60
As at 31 December 2024 - 3,758 3,758
Net Book Value
As at 31 December 2024 140,162 342 140,504
As at 1 January 2024 140,162 402 140,564
Page 2
Page 3
5. Debtors
2024 2023
£ £
Due within one year
Prepayments and accrued income 310 276
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Corporation tax 6,530 5,660
Accruals and deferred income 1,560 1,560
Directors' loan accounts 1,434 1,434
Rents Deposit 2,200 8,800
11,724 17,454
7. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
Page 3