Acorah Software Products - Accounts Production 16.5.460 false true 31 July 2024 1 August 2023 false 1 August 2024 31 July 2025 31 July 2025 09687528 Mr Michael Porter Mrs Louise Porter iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09687528 2024-07-31 09687528 2025-07-31 09687528 2024-08-01 2025-07-31 09687528 frs-core:CurrentFinancialInstruments 2025-07-31 09687528 frs-core:ComputerEquipment 2025-07-31 09687528 frs-core:ComputerEquipment 2024-08-01 2025-07-31 09687528 frs-core:ComputerEquipment 2024-07-31 09687528 frs-core:FurnitureFittings 2025-07-31 09687528 frs-core:FurnitureFittings 2024-08-01 2025-07-31 09687528 frs-core:FurnitureFittings 2024-07-31 09687528 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-07-31 09687528 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-08-01 2025-07-31 09687528 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-07-31 09687528 frs-core:ShareCapital 2025-07-31 09687528 frs-core:RetainedEarningsAccumulatedLosses 2025-07-31 09687528 frs-bus:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31 09687528 frs-bus:FilletedAccounts 2024-08-01 2025-07-31 09687528 frs-bus:SmallEntities 2024-08-01 2025-07-31 09687528 frs-bus:AuditExempt-NoAccountantsReport 2024-08-01 2025-07-31 09687528 frs-bus:SmallCompaniesRegimeForAccounts 2024-08-01 2025-07-31 09687528 frs-bus:Director1 2024-08-01 2025-07-31 09687528 frs-bus:Director1 2024-07-31 09687528 frs-bus:Director1 2025-07-31 09687528 frs-bus:Director2 2024-08-01 2025-07-31 09687528 frs-bus:Director2 2024-07-31 09687528 frs-bus:Director2 2025-07-31 09687528 frs-countries:EnglandWales 2024-08-01 2025-07-31 09687528 2023-07-31 09687528 2024-07-31 09687528 2023-08-01 2024-07-31 09687528 frs-core:CurrentFinancialInstruments 2024-07-31 09687528 frs-core:ShareCapital 2024-07-31 09687528 frs-core:RetainedEarningsAccumulatedLosses 2024-07-31
Registered number: 09687528
M & L Porter Limited
Unaudited Financial Statements
For The Year Ended 31 July 2025
BWP Inspire Ltd
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—4
Page 1
Balance Sheet
Registered number: 09687528
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 385,172 379,578
385,172 379,578
CURRENT ASSETS
Debtors 5 11,461 34,347
Cash at bank and in hand 338,768 147,463
350,229 181,810
Creditors: Amounts Falling Due Within One Year 6 (169,642 ) (64,741 )
NET CURRENT ASSETS (LIABILITIES) 180,587 117,069
TOTAL ASSETS LESS CURRENT LIABILITIES 565,759 496,647
NET ASSETS 565,759 496,647
CAPITAL AND RESERVES
Called up share capital 7 100 100
Profit and Loss Account 565,659 496,547
SHAREHOLDERS' FUNDS 565,759 496,647
For the year ending 31 July 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 Michael Porter
Director
16/09/2025
The notes on pages 2 to 4 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
M & L Porter Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09687528 . The registered office is 3 To 5 Derbyshire Road South, Sale, Greater Manchester, M33 3JN.
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:
Freehold Not provided
Fixtures & Fittings 25% on cost
Computer Equipment 33% on cost
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: 29 (2024: 29)
29 29
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Page 3
4. Tangible Assets
Land & Property
Freehold Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 August 2024 370,289 125,539 1,349 497,177
Additions - 11,789 457 12,246
As at 31 July 2025 370,289 137,328 1,806 509,423
Depreciation
As at 1 August 2024 - 116,962 637 117,599
Provided during the period - 6,152 500 6,652
As at 31 July 2025 - 123,114 1,137 124,251
Net Book Value
As at 31 July 2025 370,289 14,214 669 385,172
As at 1 August 2024 370,289 8,577 712 379,578
5. Debtors
2025 2024
£ £
Due within one year
Prepayments and accrued income 2,428 2,422
Other debtors 9,033 9,033
Directors' loan accounts - 22,892
11,461 34,347
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Corporation tax 75,869 53,855
Other taxes and social security 8,856 9,086
Pensions 1,572 1,800
Directors' loan accounts 83,345 -
169,642 64,741
7. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
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Page 4
8. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 August 2024 Amounts advanced Amounts repaid Amounts written off As at 31 July 2025
£ £ £ £ £
Mr Michael Porter 11,446 - 11,446 - -
Mrs Louise Porter 11,446 - 11,446 - -
The above loan is unsecured, interest free and repayable on demand and will be repaid within nine months of the year end.
Page 4