Acorah Software Products - Accounts Production 16.5.460 false true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 07734614 M Botting D W Botting iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07734614 2024-03-31 07734614 2025-03-31 07734614 2024-04-01 2025-03-31 07734614 frs-core:CurrentFinancialInstruments 2025-03-31 07734614 frs-core:ComputerEquipment 2025-03-31 07734614 frs-core:ComputerEquipment 2024-04-01 2025-03-31 07734614 frs-core:ComputerEquipment 2024-03-31 07734614 frs-core:PlantMachinery 2025-03-31 07734614 frs-core:PlantMachinery 2024-04-01 2025-03-31 07734614 frs-core:PlantMachinery 2024-03-31 07734614 frs-core:ShareCapital 2025-03-31 07734614 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 07734614 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 07734614 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 07734614 frs-bus:SmallEntities 2024-04-01 2025-03-31 07734614 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 07734614 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 07734614 frs-bus:Director1 2024-04-01 2025-03-31 07734614 frs-bus:Director2 2024-04-01 2025-03-31 07734614 frs-countries:EnglandWales 2024-04-01 2025-03-31 07734614 2023-03-31 07734614 2024-03-31 07734614 2023-04-01 2024-03-31 07734614 frs-core:CurrentFinancialInstruments 2024-03-31 07734614 frs-core:ShareCapital 2024-03-31 07734614 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: 07734614
M Botting Limited
Unaudited Financial Statements
For The Year Ended 31 March 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 07734614
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 610 894
610 894
CURRENT ASSETS
Debtors 5 1,533 479
Cash at bank 50,060 47,789
51,593 48,268
Creditors: Amounts Falling Due Within One Year 6 (51,301 ) (47,859 )
NET CURRENT ASSETS (LIABILITIES) 292 409
TOTAL ASSETS LESS CURRENT LIABILITIES 902 1,303
PROVISIONS FOR LIABILITIES
Deferred Taxation (116 ) (170 )
NET ASSETS 786 1,133
CAPITAL AND RESERVES
Called up share capital 7 2 2
Profit and Loss Account 784 1,131
SHAREHOLDERS' FUNDS 786 1,133
Page 1
Page 2
For the year ending 31 March 2025 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
M Botting
Director
25 July 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
M Botting Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07734614 . The registered office is Alton House, 66 High Street, Northwood, Middlesex, HA6 1BL.
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. 
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 25% on reducing balance
Computer Equipment 3 years straight line
2.4. Taxation
Corporation 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 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.
2.5. Pensions
The company operates a defined pension contribution scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2024: 2)
3 2
Page 3
Page 4
4. Tangible Assets
Plant & Machinery Computer Equipment Total
£ £ £
Cost
As at 1 April 2024 25,496 997 26,493
As at 31 March 2025 25,496 997 26,493
Depreciation
As at 1 April 2024 24,683 916 25,599
Provided during the period 203 81 284
As at 31 March 2025 24,886 997 25,883
Net Book Value
As at 31 March 2025 610 - 610
As at 1 April 2024 813 81 894
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 1,533 479
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Other creditors 44,568 41,363
Taxation and social security 6,733 6,496
51,301 47,859
7. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 2 2
Page 4