Acorah Software Products - Accounts Production 16.3.350 false true 30 November 2023 1 December 2022 false 1 December 2023 30 November 2024 30 November 2024 NI683555 Michael Crilly iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure NI683555 2023-11-30 NI683555 2024-11-30 NI683555 2023-12-01 2024-11-30 NI683555 frs-core:CurrentFinancialInstruments 2024-11-30 NI683555 frs-core:FurnitureFittings 2024-11-30 NI683555 frs-core:FurnitureFittings 2023-12-01 2024-11-30 NI683555 frs-core:FurnitureFittings 2023-11-30 NI683555 frs-core:MotorVehicles 2024-11-30 NI683555 frs-core:MotorVehicles 2023-12-01 2024-11-30 NI683555 frs-core:MotorVehicles 2023-11-30 NI683555 frs-core:ShareCapital 2024-11-30 NI683555 frs-core:RetainedEarningsAccumulatedLosses 2024-11-30 NI683555 frs-bus:PrivateLimitedCompanyLtd 2023-12-01 2024-11-30 NI683555 frs-bus:FilletedAccounts 2023-12-01 2024-11-30 NI683555 frs-bus:SmallEntities 2023-12-01 2024-11-30 NI683555 frs-bus:AuditExempt-NoAccountantsReport 2023-12-01 2024-11-30 NI683555 frs-bus:SmallCompaniesRegimeForAccounts 2023-12-01 2024-11-30 NI683555 frs-bus:Director1 2023-12-01 2024-11-30 NI683555 frs-countries:NorthernIreland 2023-12-01 2024-11-30 NI683555 2022-11-30 NI683555 2023-11-30 NI683555 2022-12-01 2023-11-30 NI683555 frs-core:CurrentFinancialInstruments 2023-11-30 NI683555 frs-core:ShareCapital 2023-11-30 NI683555 frs-core:RetainedEarningsAccumulatedLosses 2023-11-30
Registered number: NI683555
Mpc Dental Ltd
Unaudited Financial Statements
For The Year Ended 30 November 2024
Gray + Press Accountants
21 Old Channel Road
Unit 4A Channel Wharf
Belfast
Antrim
BT3 9DE
Contents
Page
Statement of Financial Position 1
Notes to the Financial Statements 2—3
Page 1
Statement of Financial Position
Registered number: NI683555
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 62,360 11,342
62,360 11,342
CURRENT ASSETS
Debtors 5 100 7,454
Cash at bank and in hand - 13,311
100 20,765
Creditors: Amounts Falling Due Within One Year 6 (40,888 ) (31,459 )
NET CURRENT ASSETS (LIABILITIES) (40,788 ) (10,694 )
TOTAL ASSETS LESS CURRENT LIABILITIES 21,572 648
NET ASSETS 21,572 648
CAPITAL AND RESERVES
Called up share capital 100 100
Income Statement 21,472 548
SHAREHOLDERS' FUNDS 21,572 648
For the year ending 30 November 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 Income Statement.
The financial statements were approved by the board of directors on 29 August 2025 and were signed on its behalf by:
Michael Crilly
Director
29/08/2025
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
Mpc Dental Ltd is a private company, limited by shares, incorporated in Northern Ireland, registered number NI683555 . The registered office is 47 Harberton Crescent , Belfast, BT9 6WL.
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.
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:
Motor Vehicles 25% Reducing Balance
Fixtures & Fittings 15% Straight Line
2.4. Presentational Currency
The accounts are presented in £ sterling.
3. Average Number of Employees
Average number of employees during the year was: 1 (2023: 1)
1 1
4. Tangible Assets
Motor Vehicles Fixtures & Fittings Total
£ £ £
Cost or Valuation
As at 1 December 2023 - 14,610 14,610
Additions 52,290 1,604 53,894
As at 30 November 2024 52,290 16,214 68,504
Depreciation
As at 1 December 2023 - 3,268 3,268
Provided during the period 609 2,267 2,876
As at 30 November 2024 609 5,535 6,144
Net Book Value
As at 30 November 2024 51,681 10,679 62,360
As at 1 December 2023 - 11,342 11,342
Page 2
Page 3
5. Debtors
2024 2023
£ £
Due within one year
Amounts owed by group undertakings - 7,354
Other debtors 100 100
100 7,454
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Bank loans and overdrafts 31 -
Corporation tax 16,108 20,974
Other creditors 22,389 8,259
Accruals and deferred income 2,360 2,226
40,888 31,459
7. Related Party Transactions
Included in other creditors are amounts the company owes to related parties totalling £20,533 (2023 - £8,259)
Page 3