Acorah Software Products - Accounts Production 16.5.460 false true 31 December 2023 15 December 2022 false 1 January 2024 31 December 2024 31 December 2024 14544046 Mr Samuel Hochland Mr Matthew King iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 14544046 2023-12-31 14544046 2024-12-31 14544046 2024-01-01 2024-12-31 14544046 frs-core:CurrentFinancialInstruments 2024-12-31 14544046 frs-core:Non-currentFinancialInstruments 2024-12-31 14544046 frs-core:NetGoodwill 2024-12-31 14544046 frs-core:NetGoodwill 2024-01-01 2024-12-31 14544046 frs-core:NetGoodwill 2023-12-31 14544046 frs-core:ShareCapital 2024-12-31 14544046 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 14544046 frs-bus:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 14544046 frs-bus:FilletedAccounts 2024-01-01 2024-12-31 14544046 frs-bus:SmallEntities 2024-01-01 2024-12-31 14544046 frs-bus:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 14544046 frs-bus:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 14544046 frs-bus:Director1 2024-01-01 2024-12-31 14544046 frs-bus:Director2 2024-01-01 2024-12-31 14544046 frs-countries:EnglandWales 2024-01-01 2024-12-31 14544046 2022-12-14 14544046 2023-12-31 14544046 2022-12-15 2023-12-31 14544046 frs-core:CurrentFinancialInstruments 2023-12-31 14544046 frs-core:Non-currentFinancialInstruments 2023-12-31 14544046 frs-core:ShareCapital 2023-12-31 14544046 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31
Registered number: 14544046
MS Retail Group Ltd
Unaudited Financial Statements
For The Year Ended 31 December 2024
Axis Accounting
MS Retail Group Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—4

Page 1
MS Retail Group Ltd
Balance Sheet
As At 31 December 2024
Balance Sheet
Registered number: 14544046

| 31 December 2024 | 31 December 2023
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 9,230 |  | 9,230
|  |  | 9,230 |  | 9,230
CURRENT ASSETS
Stocks | 5 | 115,937 |  | 85,441 |
Debtors | 6 | 37,335 |  | 56,183 |
Cash at bank and in hand |  | 27,362 |  | 96,642 |
|  | 180,634 |  | 238,266 |
Creditors: Amounts Falling Due Within One Year | 7 | (580,809 ) |  | (286,385 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (400,175 ) |  | (48,119 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (390,945 ) |  | (38,889 )
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (148,149 ) |  | (124,286 )
NET LIABILITIES |  |  | (539,094 ) |  | (163,175 )
CAPITAL AND RESERVES
Called up share capital | 9 |  | 10 |  | 10
Profit and Loss Account |  |  | (539,104 ) |  | (163,185 )
SHAREHOLDERS' FUNDS |  |  | (539,094) |  | (163,175)

Page 1
Page 2
MS Retail Group Ltd
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.
On behalf of the board

Mr Matthew King Director
18/09/2025

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
MS Retail Group Ltd
Notes to the Financial Statements
For The Year Ended 31 December 2024
Notes to the Financial Statements
1. General Information
MS Retail Group Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 14544046 . The registered office is Jordangate House, Jordangate, Macclesfield, Cheshire, SK10 1EQ.
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. This year goodwill has not been amortised.
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2023: 3)
2 3
4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 1 January 2024 | 9,230
As at 31 December 2024 | 9,230
Net Book Value
As at 31 December 2024 | 9,230
As at 1 January 2024 | 9,230

5. Stocks

| 31 December 2024 |  | 31 December 2023
--- | --- | --- | ---
| £ |  | £
Finished goods | 115,937 |  | 85,441

Page 3
Page 4
MS Retail Group Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2024
6. Debtors

| 31 December 2024 |  | 31 December 2023
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 28,270 |  | 8,725
Prepayments and accrued income | 4,545 |  | 47,458
Other debtors | 4,520 |  | -
| 37,335 |  | 56,183

7. Creditors: Amounts Falling Due Within One Year

| 31 December 2024 |  | 31 December 2023
--- | --- | --- | ---
| £ |  | £
Trade creditors | 191,797 |  | 121,311
Bank loans and overdrafts | 13,507 |  | -
Other taxes and social security | 66,565 |  | 24,105
VAT | 268,390 |  | 120,532
Other creditors | - |  | 227
Accruals and deferred income | 13,082 |  | 18,159
Directors' loan accounts | 27,468 |  | 2,051
| 580,809 |  | 286,385

8. Creditors: Amounts Falling Due After More Than One Year

| 31 December 2024 |  | 31 December 2023
--- | --- | --- | ---
| £ |  | £
Bank loans | 48,139 |  | 12,640
Other loans | 100,010 |  | 110,000
Other creditors | - |  | 1,646
| 148,149 |  | 124,286

9. Share Capital

| 31 December 2024 |  | 31 December 2023
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 10 |  | 10

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