Acorah Software Products - Accounts Production 16.4.675 false true 30 September 2023 1 October 2022 false 1 October 2023 30 September 2024 30 September 2024 08672088 Mr Ian Ingham Mr Martin Ingham iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08672088 2023-09-30 08672088 2024-09-30 08672088 2023-10-01 2024-09-30 08672088 frs-core:CurrentFinancialInstruments 2024-09-30 08672088 frs-core:Non-currentFinancialInstruments 2024-09-30 08672088 frs-core:FurnitureFittings 2024-09-30 08672088 frs-core:FurnitureFittings 2023-10-01 2024-09-30 08672088 frs-core:FurnitureFittings 2023-09-30 08672088 frs-core:MotorVehicles 2024-09-30 08672088 frs-core:MotorVehicles 2023-10-01 2024-09-30 08672088 frs-core:MotorVehicles 2023-09-30 08672088 frs-core:PlantMachinery 2024-09-30 08672088 frs-core:PlantMachinery 2023-10-01 2024-09-30 08672088 frs-core:PlantMachinery 2023-09-30 08672088 frs-core:ShareCapital 2024-09-30 08672088 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30 08672088 frs-bus:PrivateLimitedCompanyLtd 2023-10-01 2024-09-30 08672088 frs-bus:FilletedAccounts 2023-10-01 2024-09-30 08672088 frs-bus:SmallEntities 2023-10-01 2024-09-30 08672088 frs-bus:AuditExempt-NoAccountantsReport 2023-10-01 2024-09-30 08672088 frs-bus:SmallCompaniesRegimeForAccounts 2023-10-01 2024-09-30 08672088 frs-bus:Director1 2023-10-01 2024-09-30 08672088 frs-bus:Director2 2023-10-01 2024-09-30 08672088 frs-countries:EnglandWales 2023-10-01 2024-09-30 08672088 2022-09-30 08672088 2023-09-30 08672088 2022-10-01 2023-09-30 08672088 frs-core:CurrentFinancialInstruments 2023-09-30 08672088 frs-core:Non-currentFinancialInstruments 2023-09-30 08672088 frs-core:ShareCapital 2023-09-30 08672088 frs-core:RetainedEarningsAccumulatedLosses 2023-09-30
Registered number: 08672088
Melrosa Marble & Granite Limited
Unaudited Financial Statements
For The Year Ended 30 September 2024
Verve Accountancy Limited
221 Ormskirk Road
Newtown
Wigan
WN5 9DN
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 08672088
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 138,010 237,463
138,010 237,463
CURRENT ASSETS
Stocks 5 225,000 225,000
Debtors 6 515,350 357,382
Cash at bank and in hand 19,039 19,945
759,389 602,327
Creditors: Amounts Falling Due Within One Year 7 (397,331 ) (289,208 )
NET CURRENT ASSETS (LIABILITIES) 362,058 313,119
TOTAL ASSETS LESS CURRENT LIABILITIES 500,068 550,582
Creditors: Amounts Falling Due After More Than One Year 8 (205,669 ) (273,922 )
NET ASSETS 294,399 276,660
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account 294,299 276,560
SHAREHOLDERS' FUNDS 294,399 276,660
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For the year ending 30 September 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 Ian Ingham
Director
13th August 2025
The notes on pages 3 to 6 form part of these financial statements.
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Page 3
Notes to the Financial Statements
1. General Information
Melrosa Marble & Granite Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08672088 . The registered office is Unit 2b Rosebridge Way, Off Manchester Road, Ince, Wigan, Lancashire, WN1 3DG.
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. 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:
Plant & Machinery 20% per annum on cost
Motor Vehicles 25% per annum on cost
Fixtures & Fittings 20% per annum on cost
2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
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2.5. 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.
2.6. 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 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.
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 assets reflect 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 and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 17 (2023: 16)
17 16
4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Total
£ £ £ £
Cost
As at 1 October 2023 491,960 150,760 9,155 651,875
Additions - - 457 457
As at 30 September 2024 491,960 150,760 9,612 652,332
...CONTINUED
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Depreciation
As at 1 October 2023 332,076 74,367 7,969 414,412
Provided during the period 64,087 35,297 526 99,910
As at 30 September 2024 396,163 109,664 8,495 514,322
Net Book Value
As at 30 September 2024 95,797 41,096 1,117 138,010
As at 1 October 2023 159,884 76,393 1,186 237,463
5. Stocks
2024 2023
£ £
Stock 225,000 225,000
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 515,350 353,811
Other debtors - 3,571
515,350 357,382
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 274,863 207,669
Other creditors 27,636 5,165
Taxation and social security 94,832 76,374
397,331 289,208
8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 189,002 247,255
Bank loans 16,667 26,667
205,669 273,922
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9. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
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