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 08727461 Mr D Waite Mrs J Waite iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08727461 2023-12-31 08727461 2024-12-31 08727461 2024-01-01 2024-12-31 08727461 frs-core:CurrentFinancialInstruments 2024-12-31 08727461 frs-core:ComputerEquipment 2024-12-31 08727461 frs-core:ComputerEquipment 2024-01-01 2024-12-31 08727461 frs-core:ComputerEquipment 2023-12-31 08727461 frs-core:FurnitureFittings 2024-12-31 08727461 frs-core:FurnitureFittings 2024-01-01 2024-12-31 08727461 frs-core:FurnitureFittings 2023-12-31 08727461 frs-core:ShareCapital 2024-12-31 08727461 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 08727461 frs-bus:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 08727461 frs-bus:FilletedAccounts 2024-01-01 2024-12-31 08727461 frs-bus:SmallEntities 2024-01-01 2024-12-31 08727461 frs-bus:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 08727461 frs-bus:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 08727461 frs-bus:Director1 2024-01-01 2024-12-31 08727461 frs-bus:CompanySecretary1 2024-01-01 2024-12-31 08727461 frs-countries:EnglandWales 2024-01-01 2024-12-31 08727461 2022-12-31 08727461 2023-12-31 08727461 2023-01-01 2023-12-31 08727461 frs-core:CurrentFinancialInstruments 2023-12-31 08727461 frs-core:ShareCapital 2023-12-31 08727461 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31
Registered number: 08727461
Merriday Consulting Limited
Financial Statements
For The Year Ended 31 December 2024
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 08727461
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 2,305 3,073
2,305 3,073
CURRENT ASSETS
Debtors 5 576 584
Cash at bank and in hand 32,844 44,689
33,420 45,273
Creditors: Amounts Falling Due Within One Year 6 (21,786 ) (18,083 )
NET CURRENT ASSETS (LIABILITIES) 11,634 27,190
TOTAL ASSETS LESS CURRENT LIABILITIES 13,939 30,263
NET ASSETS 13,939 30,263
CAPITAL AND RESERVES
Called up share capital 7 100 100
Profit and Loss Account 13,839 30,163
SHAREHOLDERS' FUNDS 13,939 30,263
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 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 D Waite
Director
13 August 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
Merriday Consulting Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08727461 . The registered office is 550 Valley Rd, Basford, Nottingham, NG5 1JJ.
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. 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:
Fixtures & Fittings 25% Reducing Balance
Computer Equipment 25% Reducing Balance
2.3. 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. 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. The carrying amount of deferred tax assets is reviewed at the end of each reporting period.
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2023: 2)
2 2
4. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 January 2024 3,707 10,069 13,776
As at 31 December 2024 3,707 10,069 13,776
Depreciation
As at 1 January 2024 3,291 7,412 10,703
Provided during the period 104 664 768
As at 31 December 2024 3,395 8,076 11,471
Net Book Value
As at 31 December 2024 312 1,993 2,305
As at 1 January 2024 416 2,657 3,073
Page 2
Page 3
5. Debtors
2024 2023
£ £
Due within one year
Deferred tax current asset 576 584
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Other creditors 310 269
Accruals and deferred income 2,270 1,670
Director's loan account 19,206 16,144
21,786 18,083
7. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
Page 3