Acorah Software Products - Accounts Production 16.3.350 false true 30 November 2023 1 December 2022 false 1 December 2023 30 November 2024 30 November 2024 SC519513 Mr Michael George Cruickshank Mr Michael Cruickshank true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC519513 2023-11-30 SC519513 2024-11-30 SC519513 2023-12-01 2024-11-30 SC519513 frs-core:ComputerEquipment 2024-11-30 SC519513 frs-core:ComputerEquipment 2023-12-01 2024-11-30 SC519513 frs-core:ComputerEquipment 2023-11-30 SC519513 frs-core:ShareCapital 2024-11-30 SC519513 frs-core:RetainedEarningsAccumulatedLosses 2024-11-30 SC519513 frs-bus:PrivateLimitedCompanyLtd 2023-12-01 2024-11-30 SC519513 frs-bus:FilletedAccounts 2023-12-01 2024-11-30 SC519513 frs-bus:SmallEntities 2023-12-01 2024-11-30 SC519513 frs-bus:AuditExempt-NoAccountantsReport 2023-12-01 2024-11-30 SC519513 frs-bus:SmallCompaniesRegimeForAccounts 2023-12-01 2024-11-30 SC519513 1 2023-12-01 2024-11-30 SC519513 frs-bus:Director1 2023-12-01 2024-11-30 SC519513 frs-countries:Scotland 2023-12-01 2024-11-30 SC519513 2022-11-30 SC519513 2023-11-30 SC519513 2022-12-01 2023-11-30 SC519513 frs-core:ShareCapital 2023-11-30 SC519513 frs-core:RetainedEarningsAccumulatedLosses 2023-11-30
Registered number: SC519513
MNM Investments (Scotland) Ltd
Unaudited Financial Statements
For The Year Ended 30 November 2024
Rosslyn Associates Ltd
Chartered Tax Advisers & Accountants
The Walled Garden
South Building
Bush Estate
Midlothian
EH26 0SD
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: SC519513
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 440 656
440 656
CURRENT ASSETS
Cash at bank and in hand 2 -
2 -
Creditors: Amounts Falling Due Within One Year 5 (77,626 ) (76,015 )
NET CURRENT ASSETS (LIABILITIES) (77,624 ) (76,015 )
TOTAL ASSETS LESS CURRENT LIABILITIES (77,184 ) (75,359 )
NET LIABILITIES (77,184 ) (75,359 )
CAPITAL AND RESERVES
Called up share capital 6 100 100
Profit and Loss Account (77,284 ) (75,459 )
SHAREHOLDERS' FUNDS (77,184) (75,359)
For the year ending 30 November 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 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 Michael George Cruickshank
Director
30/09/2025
The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
MNM Investments (Scotland) Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC519513 . The registered office is 53 Archerfield Crescent, Glasgow, Scotland, G32 8EU.
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 comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
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:
Computer Equipment 33% straight line
2.4. Taxation
The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in periods in which the timing differences reverse, based on tax rates and the law enacted or substantively enacted at the balance sheet date.
2.5. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2023: NIL)
- -
4. Tangible Assets
Computer Equipment
£
Cost
As at 1 December 2023 656
As at 30 November 2024 656
Depreciation
As at 1 December 2023 -
Provided during the period 216
As at 30 November 2024 216
Net Book Value
As at 30 November 2024 440
As at 1 December 2023 656
Page 2
Page 3
5. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Other creditors 77,626 76,015
6. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
7. Related Party Transactions
The directors are of the opinion that all related party transactions are conducted under normal market conditions and on an arm's length basis and therefore do not need to be disclosed under FRS 102 section 1A appendix C.
8. Ultimate Controlling Party
The company's ultimate controlling party is Mr Michael Cruickshank by virtue of his ownership of 100% of the issued share capital in the company.
Page 3