Acorah Software Products - Accounts Production 16.5.460 false true 31 December 2023 1 January 2023 false 1 January 2024 31 December 2024 31 December 2024 14473895 Mr M Clay Mrs M Sonner-Martino iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 14473895 2023-12-31 14473895 2024-12-31 14473895 2024-01-01 2024-12-31 14473895 frs-core:CurrentFinancialInstruments 2024-12-31 14473895 frs-core:ComputerEquipment 2024-12-31 14473895 frs-core:ComputerEquipment 2024-01-01 2024-12-31 14473895 frs-core:ComputerEquipment 2023-12-31 14473895 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-12-31 14473895 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-01-01 2024-12-31 14473895 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-12-31 14473895 frs-core:PlantMachinery 2024-12-31 14473895 frs-core:PlantMachinery 2024-01-01 2024-12-31 14473895 frs-core:PlantMachinery 2023-12-31 14473895 frs-core:ShareCapital 2024-12-31 14473895 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 14473895 frs-bus:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 14473895 frs-bus:FilletedAccounts 2024-01-01 2024-12-31 14473895 frs-bus:SmallEntities 2024-01-01 2024-12-31 14473895 frs-bus:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 14473895 frs-bus:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 14473895 frs-bus:Director1 2024-01-01 2024-12-31 14473895 frs-bus:Director2 2024-01-01 2024-12-31 14473895 frs-countries:EnglandWales 2024-01-01 2024-12-31 14473895 2022-12-31 14473895 2023-12-31 14473895 2023-01-01 2023-12-31 14473895 frs-core:CurrentFinancialInstruments 2023-12-31 14473895 frs-core:ShareCapital 2023-12-31 14473895 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31
Registered number: 14473895
The M. K. Morse Company UK Ltd
Unaudited Financial Statements
For The Year Ended 31 December 2024
Burrow & Crowe Accountants & Business Advisers Ltd
Pegholme, Bays 61-65
Wharfebank Mills, Ilkley Road
Otley
LS21 3JP
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 14473895
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 191,791 229,693
191,791 229,693
CURRENT ASSETS
Debtors 5 - 147
Cash at bank and in hand 22,339 9,840
22,339 9,987
Creditors: Amounts Falling Due Within One Year 6 (241,813 ) (247,487 )
NET CURRENT ASSETS (LIABILITIES) (219,474 ) (237,500 )
TOTAL ASSETS LESS CURRENT LIABILITIES (27,683 ) (7,807 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (36,157 ) (45,603 )
NET LIABILITIES (63,840 ) (53,410 )
CAPITAL AND RESERVES
Called up share capital 7 100 100
Profit and Loss Account (63,940 ) (53,510 )
SHAREHOLDERS' FUNDS (63,840) (53,410)
Page 1
Page 2
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 M Clay
Director
26/09/2025
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
The M. K. Morse Company UK Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 14473895 . The registered office is Top Floor West, Wharfebank House, Wharfebank Mills, Ilkley Road, Otley, LS21 3JP.
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:
Leasehold 5 Years Straight Line
Plant & Machinery 7 Years Straight Line
Computer Equipment 5 Years Straight Line
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: 5 (2023: 5)
5 5
Page 3
Page 4
4. Tangible Assets
Land & Property
Leasehold Plant & Machinery Computer Equipment Total
£ £ £ £
Cost
As at 1 January 2024 47,408 159,560 41,676 248,644
As at 31 December 2024 47,408 159,560 41,676 248,644
Depreciation
As at 1 January 2024 3,386 11,397 4,168 18,951
Provided during the period 6,773 22,794 8,335 37,902
As at 31 December 2024 10,159 34,191 12,503 56,853
Net Book Value
As at 31 December 2024 37,249 125,369 29,173 191,791
As at 1 January 2024 44,022 148,163 37,508 229,693
5. Debtors
2024 2023
£ £
Due within one year
Other debtors - 147
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 17,591 3,278
Other taxes and social security - 2,949
VAT 31,375 46,385
Other creditors 528 193
Accruals and deferred income 2,685 2,500
Amounts owed to group undertakings 189,634 192,182
241,813 247,487
7. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
8. Related Party Transactions
The M. K. Morse CompanyParent companyThe amount owed to the related party at the balance sheet date was £189,634 (2023: £192,182)

The M. K. Morse Company

Parent company

The amount owed to the related party at the balance sheet date was £189,634 (2023: £192,182)

Page 4