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 10576294 Mr Mabruk Farrah Mr Matthew Bagley Mrs Shirley Lahart iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10576294 2023-12-31 10576294 2024-12-31 10576294 2024-01-01 2024-12-31 10576294 frs-core:Non-currentFinancialInstruments 2024-12-31 10576294 frs-core:ComputerEquipment 2024-01-01 2024-12-31 10576294 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2024-01-01 2024-12-31 10576294 frs-core:FurnitureFittings 2024-01-01 2024-12-31 10576294 frs-core:NetGoodwill 2024-01-01 2024-12-31 10576294 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-01-01 2024-12-31 10576294 frs-core:MotorVehicles 2024-01-01 2024-12-31 10576294 frs-core:PlantMachinery 2024-01-01 2024-12-31 10576294 frs-core:SharePremium 2024-12-31 10576294 frs-core:ShareCapital 2024-12-31 10576294 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 10576294 frs-bus:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 10576294 frs-bus:AbridgedAccounts 2024-01-01 2024-12-31 10576294 frs-bus:SmallEntities 2024-01-01 2024-12-31 10576294 frs-bus:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 10576294 frs-bus:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 10576294 frs-bus:Director1 2024-01-01 2024-12-31 10576294 frs-bus:Director1 2023-12-31 10576294 frs-bus:Director1 2024-12-31 10576294 frs-bus:Director2 2024-01-01 2024-12-31 10576294 frs-bus:Director3 2024-01-01 2024-12-31 10576294 frs-core:Non-currentFinancialInstruments 1 2024-12-31 10576294 frs-countries:EnglandWales 2024-01-01 2024-12-31 10576294 2022-12-31 10576294 2023-12-31 10576294 2023-01-01 2023-12-31 10576294 frs-core:Non-currentFinancialInstruments 2023-12-31 10576294 frs-core:SharePremium 2023-12-31 10576294 frs-core:ShareCapital 2023-12-31 10576294 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31 10576294 frs-core:Non-currentFinancialInstruments 1 2023-12-31
Registered number: 10576294
Mechan Controls Limited
Unaudited ABRIDGED Financial Statements
For The Year Ended 31 December 2024
Mechan Controls Limited
Contents
Contents

| Page
--- | ---
Abridged Balance Sheet | 1—2
Notes to the Abridged Financial Statements | 3—5

Page 1
Mechan Controls Limited
Abridged Balance Sheet
As At 31 December 2024
Abridged Balance Sheet
Registered number: 10576294

| 2024 | 2023
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 308,624 |  | 436,330
Tangible Assets | 5 |  | 333,447 |  | 337,814
|  |  | 642,071 |  | 774,144
CURRENT ASSETS
Stocks |  | 131,696 |  | 224,075 |
Debtors | 6 | 1,780,452 |  | 1,162,054 |
Cash at bank and in hand |  | 651,910 |  | 532,141 |
|  | 2,564,058 |  | 1,918,270 |
Creditors: Amounts Falling Due Within One Year |  | (264,605 ) |  | (193,955 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 2,299,453 |  | 1,724,315
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 2,941,524 |  | 2,498,459
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (12,743 ) |  | (16,379 )
NET ASSETS |  |  | 2,928,781 |  | 2,482,080
CAPITAL AND RESERVES
Called up share capital | 7 |  | 232,713 |  | 232,713
Share premium account |  |  | 120,718 |  | 120,718
Profit and Loss Account |  |  | 2,575,350 |  | 2,128,649
SHAREHOLDERS' FUNDS |  |  | 2,928,781 |  | 2,482,080

Page 1
Page 2
Mechan Controls Limited
Abridged Balance Sheet (continued)
As At 31 December 2024
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 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.
All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 31 December 2024 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board

Mr Mabruk Farrah Director
11th September 2025

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Mechan Controls Limited
Notes to the Abridged Financial Statements
For The Year Ended 31 December 2024
Notes to the Abridged Financial Statements
1. General Information
Mechan Controls Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10576294 . The registered office is 14-16 Seddon Place, Skelmersdale, Lancashire, WN8 8EB.
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. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of ten years.
2.4. Intangible Fixed Assets and Amortisation - Intellectual Property
Intellectual property assets are development costs of products. It is amortised to the profit and loss account over its estimated economic life of ten years.
2.5. 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:

Freehold | 4% Straight Line
Plant & Machinery | 25% Reducing Balance
Motor Vehicles | 25% Reducing Balance
Fixtures & Fittings | 25% Reducing Balance
Computer Equipment | 33.3% Reducing Balance

2.6. 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.
Page 3
Page 4
Mechan Controls Limited
Notes to the Abridged Financial Statements (continued)
For The Year Ended 31 December 2024
2.7. 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 year 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 asset reflects 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 22 (2023: 22)
22 22
4. Intangible Assets

| Total
--- | ---
| £
Cost
As at 1 January 2024 | 1,277,062
As at 31 December 2024 | 1,277,062
Amortisation
As at 1 January 2024 | 840,732
Provided during the period | 127,706
As at 31 December 2024 | 968,438
Net Book Value
As at 31 December 2024 | 308,624
As at 1 January 2024 | 436,330

5. Tangible Assets

| Total
--- | ---
| £
Cost
As at 1 January 2024 | 507,720
Additions | 27,036
Disposals | (8,260 )
As at 31 December 2024 | 526,496

...CONTINUED
Page 4
Page 5
Mechan Controls Limited
Notes to the Abridged Financial Statements (continued)
For The Year Ended 31 December 2024

Depreciation
As at 1 January 2024 | 169,906
Provided during the period | 30,147
Disposals | (7,004 )
As at 31 December 2024 | 193,049
Net Book Value
As at 31 December 2024 | 333,447
As at 1 January 2024 | 337,814

6. Debtors

| 2024 |  | 2023
--- | --- | --- | ---
| £ |  | £
Due after more than one year
Other debtors | 1,102,345 |  | 657,345
Other debtors (1) | 89,724 |  | 4,368
Corporation tax recoverable assets | 43,920 |  | 43,920
| 1,235,989 |  | 705,633

7. Share Capital

| 2024 |  | 2023
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 232,713 |  | 232,713

8. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:

| As at 1 January 2024 | Amounts advanced | Amounts repaid | Amounts written off | As at 31 December 2024
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mr Mabruk Farrah | 131,722 | - | (4,201 ) | - | 127,521

The above loan is unsecured, interest free and repayable on demand.
9. Related Party Transactions
Mechan Controls Ltd has lent money to MOKFARRAH LTD a company controlled by Mr M Farrah.
Page 5