Acorah Software Products - Accounts Production 16.3.350 false true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 05668558 Mr M J Shemmans Mr M J Shemmans iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 05668558 2024-03-31 05668558 2025-03-31 05668558 2024-04-01 2025-03-31 05668558 frs-core:CurrentFinancialInstruments 2025-03-31 05668558 frs-core:Non-currentFinancialInstruments 2025-03-31 05668558 frs-core:ComputerEquipment 2025-03-31 05668558 frs-core:ComputerEquipment 2024-04-01 2025-03-31 05668558 frs-core:ComputerEquipment 2024-03-31 05668558 frs-core:FurnitureFittings 2025-03-31 05668558 frs-core:FurnitureFittings 2024-04-01 2025-03-31 05668558 frs-core:FurnitureFittings 2024-03-31 05668558 frs-core:NetGoodwill 2025-03-31 05668558 frs-core:NetGoodwill 2024-04-01 2025-03-31 05668558 frs-core:NetGoodwill 2024-03-31 05668558 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-03-31 05668558 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 05668558 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-03-31 05668558 frs-core:MotorVehicles 2025-03-31 05668558 frs-core:MotorVehicles 2024-04-01 2025-03-31 05668558 frs-core:MotorVehicles 2024-03-31 05668558 frs-core:PlantMachinery 2025-03-31 05668558 frs-core:PlantMachinery 2024-04-01 2025-03-31 05668558 frs-core:PlantMachinery 2024-03-31 05668558 frs-core:ShareCapital 2025-03-31 05668558 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 05668558 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 05668558 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 05668558 frs-bus:SmallEntities 2024-04-01 2025-03-31 05668558 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 05668558 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 05668558 frs-bus:Director1 2024-04-01 2025-03-31 05668558 frs-bus:CompanySecretary1 2024-04-01 2025-03-31 05668558 frs-countries:EnglandWales 2024-04-01 2025-03-31 05668558 2023-03-31 05668558 2024-03-31 05668558 2023-04-01 2024-03-31 05668558 frs-core:CurrentFinancialInstruments 2024-03-31 05668558 frs-core:Non-currentFinancialInstruments 2024-03-31 05668558 frs-core:ShareCapital 2024-03-31 05668558 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: 05668558
Marc The Dent Man Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 05668558
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 99,992 81,251
99,992 81,251
CURRENT ASSETS
Stocks 6 1,000 625
Debtors 7 43,887 36,200
Cash at bank and in hand 94,954 126,695
139,841 163,520
Creditors: Amounts Falling Due Within One Year 8 (20,553 ) (59,675 )
NET CURRENT ASSETS (LIABILITIES) 119,288 103,845
TOTAL ASSETS LESS CURRENT LIABILITIES 219,280 185,096
Creditors: Amounts Falling Due After More Than One Year 9 (38,025 ) (17,668 )
NET ASSETS 181,255 167,428
CAPITAL AND RESERVES
Called up share capital 10 100 100
Profit and Loss Account 181,155 167,328
SHAREHOLDERS' FUNDS 181,255 167,428
Page 1
Page 2
For the year 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 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 M J Shemmans
Director
05/09/2025
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Marc The Dent Man Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 05668558 . The registered office is 33 Laburnum Road, Winnersh, Wokingham, Berkshire, RG41 5XL.
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, excluding discounts, rebates, value added tax and other sales taxes.
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 10 years.
2.4. 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 in accordance with the property
Plant & Machinery 25% on reducing balance
Motor Vehicles 25% on reducing balance
Fixtures & Fittings 25% on reducing balance
Computer Equipment 33% on cost
2.5. Leasing and Hire Purchase Contracts
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.
2.6. Stocks and Work in Progress
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
2.7. Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.
Current or deferred taxation assets and liabilities are not discounted.
Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.
Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.
Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
Page 3
Page 4
4. Intangible Assets
Goodwill
£
Cost
As at 1 April 2024 330,000
As at 31 March 2025 330,000
Amortisation
As at 1 April 2024 330,000
As at 31 March 2025 330,000
Net Book Value
As at 31 March 2025 -
As at 1 April 2024 -
5. Tangible Assets
Land & Property
Freehold Plant & Machinery Motor Vehicles Fixtures & Fittings
£ £ £ £
Cost
As at 1 April 2024 65,199 90,137 8,080 2,912
Additions - - 37,960 -
As at 31 March 2025 65,199 90,137 46,040 2,912
Depreciation
As at 1 April 2024 39,119 39,084 8,080 2,214
Provided during the period 6,520 12,763 728 175
As at 31 March 2025 45,639 51,847 8,808 2,389
Net Book Value
As at 31 March 2025 19,560 38,290 37,232 523
As at 1 April 2024 26,080 51,053 - 698
Computer Equipment Total
£ £
Cost
As at 1 April 2024 10,403 176,731
Additions 2,067 40,027
As at 31 March 2025 12,470 216,758
Depreciation
As at 1 April 2024 6,983 95,480
Provided during the period 1,100 21,286
As at 31 March 2025 8,083 116,766
...CONTINUED
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Page 5
Net Book Value
As at 31 March 2025 4,387 99,992
As at 1 April 2024 3,420 81,251
6. Stocks
2025 2024
£ £
Stock 1,000 625
7. Debtors
2025 2024
£ £
Due within one year
Trade debtors 39,064 35,742
Prepayments and accrued income 4,823 458
43,887 36,200
8. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts - 5,730
Trade creditors 5,300 3,432
Corporation tax - 15,529
Other taxes and social security 3,138 1,529
VAT 6,957 11,300
Net wages - 4,011
Other creditors 472 317
Accruals and deferred income 2,650 3,400
Director's loan account 2,036 14,427
20,553 59,675
9. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 38,025 17,668
10. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
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