Acorah Software Products - Accounts Production 16.5.460 false true 30 December 2023 31 December 2022 false 31 December 2023 30 December 2024 30 December 2024 08338259 Mrs R Larsen-Jones Mrs A Evens iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08338259 2023-12-30 08338259 2024-12-30 08338259 2023-12-31 2024-12-30 08338259 frs-core:CurrentFinancialInstruments 2024-12-30 08338259 frs-core:Non-currentFinancialInstruments 2024-12-30 08338259 frs-core:PlantMachinery 2024-12-30 08338259 frs-core:PlantMachinery 2023-12-31 2024-12-30 08338259 frs-core:PlantMachinery 2023-12-30 08338259 frs-core:ShareCapital 2024-12-30 08338259 frs-core:RetainedEarningsAccumulatedLosses 2024-12-30 08338259 frs-bus:PrivateLimitedCompanyLtd 2023-12-31 2024-12-30 08338259 frs-bus:FilletedAccounts 2023-12-31 2024-12-30 08338259 frs-bus:SmallEntities 2023-12-31 2024-12-30 08338259 frs-bus:AuditExempt-NoAccountantsReport 2023-12-31 2024-12-30 08338259 frs-bus:SmallCompaniesRegimeForAccounts 2023-12-31 2024-12-30 08338259 frs-bus:Director1 2023-12-31 2024-12-30 08338259 frs-bus:CompanySecretary1 2023-12-31 2024-12-30 08338259 frs-countries:EnglandWales 2023-12-31 2024-12-30 08338259 2022-12-30 08338259 2023-12-30 08338259 2022-12-31 2023-12-30 08338259 frs-core:CurrentFinancialInstruments 2023-12-30 08338259 frs-core:Non-currentFinancialInstruments 2023-12-30 08338259 frs-core:ShareCapital 2023-12-30 08338259 frs-core:RetainedEarningsAccumulatedLosses 2023-12-30
Registered number: 08338259
Maerl Ltd
Unaudited Financial Statements
For The Year Ended 30 December 2024
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—5
Page 1
Statement of Financial Position
Registered number: 08338259
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 474 592
474 592
CURRENT ASSETS
Stocks 5 - 100
Debtors 6 1,576 66
Cash at bank and in hand 1,454 214
3,030 380
Creditors: Amounts Falling Due Within One Year 7 (5,254 ) (6,210 )
NET CURRENT ASSETS (LIABILITIES) (2,224 ) (5,830 )
TOTAL ASSETS LESS CURRENT LIABILITIES (1,750 ) (5,238 )
Creditors: Amounts Falling Due After More Than One Year 8 (3,563 ) (1,934 )
NET LIABILITIES (5,313 ) (7,172 )
CAPITAL AND RESERVES
Called up share capital 9 1 1
Income Statement (5,314 ) (7,173 )
SHAREHOLDERS' FUNDS (5,313) (7,172)
Page 1
Page 2
For the year ending 30 December 2024 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 her 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 Income Statement.
The financial statements were approved by the board of directors on 30 September 2025 and were signed on its behalf by:
Rachel Larsen-Jones
Mrs R Larsen-Jones
Director
30/09/2025
The notes on pages 3 to 5 form part of these financial statements.
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Page 3
Notes to the Financial Statements
1. General Information
Maerl Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 08338259 . The registered office is Hamilton House, Hamilton Terrace, Milford Haven, Pembrokeshire, SA73 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.
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:
Plant & Machinery 20% reducing balance basis
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.
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 year 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.
Current tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current tax is also 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: 2 (2023: 1)
2 1
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4. Tangible Assets
Plant & Machinery
£
Cost
As at 31 December 2023 2,637
As at 30 December 2024 2,637
Depreciation
As at 31 December 2023 2,045
Provided during the period 118
As at 30 December 2024 2,163
Net Book Value
As at 30 December 2024 474
As at 31 December 2023 592
5. Stocks
2024 2023
£ £
Stock - 100
6. Debtors
2024 2023
£ £
Due within one year
Other debtors 1,576 66
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Bank loans and overdrafts 1,440 1,440
Other taxes and social security 44 -
Other creditors 3,770 4,770
5,254 6,210
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8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 563 1,934
Other loans 3,000 -
3,563 1,934
9. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 1 1
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