Acorah Software Products - Accounts Production 16.4.675 false true 30 November 2023 1 December 2022 false 1 December 2023 30 November 2024 30 November 2024 13766249 Mr Adam Moulson iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13766249 2023-11-30 13766249 2024-11-30 13766249 2023-12-01 2024-11-30 13766249 frs-core:CurrentFinancialInstruments 2024-11-30 13766249 frs-core:FurnitureFittings 2024-11-30 13766249 frs-core:FurnitureFittings 2023-12-01 2024-11-30 13766249 frs-core:FurnitureFittings 2023-11-30 13766249 frs-core:ShareCapital 2024-11-30 13766249 frs-core:RetainedEarningsAccumulatedLosses 2024-11-30 13766249 frs-bus:PrivateLimitedCompanyLtd 2023-12-01 2024-11-30 13766249 frs-bus:FilletedAccounts 2023-12-01 2024-11-30 13766249 frs-bus:SmallEntities 2023-12-01 2024-11-30 13766249 frs-bus:AuditExempt-NoAccountantsReport 2023-12-01 2024-11-30 13766249 frs-bus:SmallCompaniesRegimeForAccounts 2023-12-01 2024-11-30 13766249 frs-bus:Director1 2023-12-01 2024-11-30 13766249 frs-countries:EnglandWales 2023-12-01 2024-11-30 13766249 2022-11-30 13766249 2023-11-30 13766249 2022-12-01 2023-11-30 13766249 frs-core:CurrentFinancialInstruments 2023-11-30 13766249 frs-core:ShareCapital 2023-11-30 13766249 frs-core:RetainedEarningsAccumulatedLosses 2023-11-30
Registered number: 13766249
Moulsons Estates Ltd
Unaudited Financial Statements
For The Year Ended 30 November 2024
Positive Accountants
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 13766249
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 359 586
Investment Properties 5 220,249 437,554
220,608 438,140
CURRENT ASSETS
Debtors 6 65 65
Cash at bank and in hand 13,053 25,209
13,118 25,274
Creditors: Amounts Falling Due Within One Year 7 (220,426 ) (450,841 )
NET CURRENT ASSETS (LIABILITIES) (207,308 ) (425,567 )
TOTAL ASSETS LESS CURRENT LIABILITIES 13,300 12,573
NET ASSETS 13,300 12,573
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account 13,200 12,473
SHAREHOLDERS' FUNDS 13,300 12,573
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 Profit and Loss Account.
On behalf of the board
Mr Adam Moulson
Director
28/08/2025
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
Moulsons Estates Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13766249 . The registered office is Elmwood House York Road, Kirk Hammerton, York, North Yorkshire, YO26 8DH.
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% on reducing balance
2.3. Investment Properties
Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.
2.4. 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: NIL (2023: NIL)
- -
4. Tangible Assets
Fixtures & Fittings
£
Cost
As at 1 December 2023 1,050
Disposals (200 )
As at 30 November 2024 850
...CONTINUED
Page 2
Page 3
Depreciation
As at 1 December 2023 464
Provided during the period 119
Disposals (92 )
As at 30 November 2024 491
Net Book Value
As at 30 November 2024 359
As at 1 December 2023 586
5. Investment Property
2024
£
Fair Value
As at 1 December 2023 437,554
Disposals (217,305 )
As at 30 November 2024 220,249
If investment property had been accounted for under historical cost accounting rules, the amounts would be:
2024 2023
£ £
Cost 220,249 437,554
6. Debtors
2024 2023
£ £
Due within one year
Other debtors 65 65
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Other creditors 217,767 447,736
Taxation and social security 2,659 3,105
220,426 450,841
8. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
Page 3