Acorah Software Products - Accounts Production 16.5.460 false true 31 October 2023 1 November 2022 false 1 November 2023 31 March 2025 31 March 2025 01011242 Mr. Mark Powell Mrs Natalee Powell iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 01011242 2023-10-31 01011242 2025-03-31 01011242 2023-11-01 2025-03-31 01011242 frs-core:CurrentFinancialInstruments 2025-03-31 01011242 frs-core:ComputerEquipment 2025-03-31 01011242 frs-core:ComputerEquipment 2023-11-01 2025-03-31 01011242 frs-core:ComputerEquipment 2023-10-31 01011242 frs-core:FurnitureFittings 2025-03-31 01011242 frs-core:FurnitureFittings 2023-11-01 2025-03-31 01011242 frs-core:FurnitureFittings 2023-10-31 01011242 frs-core:SharePremium 2025-03-31 01011242 frs-core:ShareCapital 2025-03-31 01011242 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 01011242 frs-bus:PrivateLimitedCompanyLtd 2023-11-01 2025-03-31 01011242 frs-bus:FilletedAccounts 2023-11-01 2025-03-31 01011242 frs-bus:SmallEntities 2023-11-01 2025-03-31 01011242 frs-bus:AuditExempt-NoAccountantsReport 2023-11-01 2025-03-31 01011242 frs-bus:SmallCompaniesRegimeForAccounts 2023-11-01 2025-03-31 01011242 frs-bus:OrdinaryShareClass1 2023-11-01 2025-03-31 01011242 frs-bus:OrdinaryShareClass1 2025-03-31 01011242 frs-bus:OrdinaryShareClass3 2023-11-01 2025-03-31 01011242 frs-bus:OrdinaryShareClass3 2025-03-31 01011242 frs-bus:Director1 2023-11-01 2025-03-31 01011242 frs-bus:Director2 2023-11-01 2025-03-31 01011242 frs-countries:EnglandWales 2023-11-01 2025-03-31 01011242 2022-10-31 01011242 2023-10-31 01011242 2022-11-01 2023-10-31 01011242 frs-core:CurrentFinancialInstruments 2023-10-31 01011242 frs-core:SharePremium 2023-10-31 01011242 frs-core:ShareCapital 2023-10-31 01011242 frs-core:RetainedEarningsAccumulatedLosses 2023-10-31 01011242 frs-bus:OrdinaryShareClass1 2022-11-01 2023-10-31 01011242 frs-bus:OrdinaryShareClass3 2022-11-01 2023-10-31
Registered number: 01011242
Mountaindene Limited
Unaudited Financial Statements
For the Period 1 November 2023 to 31 March 2025
Green & Peter(UK) Ltd
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 01011242
31 March 2025 31 October 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 3,816 2,048
3,816 2,048
CURRENT ASSETS
Stocks 5 54,643 50,000
Debtors 6 25,865 15,105
Cash at bank and in hand 8,670 87,630
89,178 152,735
Creditors: Amounts Falling Due Within One Year 7 (33,301 ) (25,411 )
NET CURRENT ASSETS (LIABILITIES) 55,877 127,324
TOTAL ASSETS LESS CURRENT LIABILITIES 59,693 129,372
NET ASSETS 59,693 129,372
CAPITAL AND RESERVES
Called up share capital 8 1,100 1,100
Share premium account 49,000 49,000
Profit and Loss Account 9,593 79,272
SHAREHOLDERS' FUNDS 59,693 129,372
Page 1
Page 2
For the period 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
Mr. Mark Powell
Director
09/09/2025
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Mountaindene Limited is a private company, limited by shares, incorporated in England & Wales, registered number 01011242 . The registered office is Willow Court 8 Willow Court, 9/10 Woodside Grange Road, Woodside Park, London, N12 8TN.
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. 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 20% reducing balance
Computer Equipment 20% reducing balance
2.4. 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.
2.5. 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 period, 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.
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3. Average Number of Employees
Average number of employees, including directors, during the period was: 2 (2023: 2)
2 2
4. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 November 2023 432 4,307 4,739
Additions 731 1,991 2,722
As at 31 March 2025 1,163 6,298 7,461
Depreciation
As at 1 November 2023 86 2,605 2,691
Provided during the period 215 739 954
As at 31 March 2025 301 3,344 3,645
Net Book Value
As at 31 March 2025 862 2,954 3,816
As at 1 November 2023 346 1,702 2,048
5. Stocks
31 March 2025 31 October 2023
£ £
Materials 54,643 50,000
6. Debtors
31 March 2025 31 October 2023
£ £
Due within one year
Trade debtors 17,201 15,105
Other debtors - Prepayment 1,772 -
VAT 6,892 -
25,865 15,105
7. Creditors: Amounts Falling Due Within One Year
31 March 2025 31 October 2023
£ £
Trade creditors 22,886 8,386
Corporation tax 6,502 4,637
VAT - 7,735
Accruals and deferred income 3,150 2,700
Directors' loan accounts 763 1,953
33,301 25,411
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8. Share Capital
31 March 2025 31 October 2023
Allotted, called up and fully paid £ £
100 Ordinary Shares of £ 1 each 100 100
1,000 Ordinary B shares of £ 1 each 1,000 1,000
1,100 1,100
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