Acorah Software Products - Accounts Production 16.5.460 false true true 31 December 2023 1 January 2022 false 1 January 2024 31 December 2024 31 December 2024 13188597 Mr Tarek Khatib iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13188597 2023-12-31 13188597 2024-12-31 13188597 2024-01-01 2024-12-31 13188597 frs-core:CurrentFinancialInstruments 2024-12-31 13188597 frs-core:Non-currentFinancialInstruments 2024-12-31 13188597 frs-core:ComputerEquipment 2024-12-31 13188597 frs-core:ComputerEquipment 2024-01-01 2024-12-31 13188597 frs-core:ComputerEquipment 2023-12-31 13188597 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-01-01 2024-12-31 13188597 frs-core:FurnitureFittings 2024-12-31 13188597 frs-core:FurnitureFittings 2024-01-01 2024-12-31 13188597 frs-core:FurnitureFittings 2023-12-31 13188597 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-12-31 13188597 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-01-01 2024-12-31 13188597 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-12-31 13188597 frs-core:OtherResidualIntangibleAssets 2024-12-31 13188597 frs-core:OtherResidualIntangibleAssets 2024-01-01 2024-12-31 13188597 frs-core:OtherResidualIntangibleAssets 2023-12-31 13188597 frs-core:ShareCapital 2024-12-31 13188597 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 13188597 frs-bus:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 13188597 frs-bus:FilletedAccounts 2024-01-01 2024-12-31 13188597 frs-bus:SmallEntities 2024-01-01 2024-12-31 13188597 frs-bus:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 13188597 frs-bus:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 13188597 frs-core:CostValuation 2023-12-31 13188597 frs-core:DisposalsRepaymentsInvestments 2024-12-31 13188597 frs-core:CostValuation 2024-12-31 13188597 frs-core:ProvisionsForImpairmentInvestments 2023-12-31 13188597 frs-core:ProvisionsForImpairmentInvestments 2024-12-31 13188597 frs-bus:Director1 2024-01-01 2024-12-31 13188597 frs-countries:EnglandWales 2024-01-01 2024-12-31 13188597 2021-12-31 13188597 2023-12-31 13188597 2022-01-01 2023-12-31 13188597 frs-core:CurrentFinancialInstruments 2023-12-31 13188597 frs-core:Non-currentFinancialInstruments 2023-12-31 13188597 frs-core:ShareCapital 2023-12-31 13188597 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31
Registered number: 13188597
Mantoush Limited
Unaudited Financial Statements
For The Year Ended 31 December 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 13188597
31 December 2024 31 December 2023
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 - 64,957
Tangible Assets 5 - 282,984
Investments 6 - 100
- 348,041
CURRENT ASSETS
Stocks 7 - 14,645
Debtors 8 - 303,769
Cash at bank and in hand 3,918 729
3,918 319,143
Creditors: Amounts Falling Due Within One Year 9 (262,459 ) (167,763 )
NET CURRENT ASSETS (LIABILITIES) (258,541 ) 151,380
TOTAL ASSETS LESS CURRENT LIABILITIES (258,541 ) 499,421
Creditors: Amounts Falling Due After More Than One Year 10 (717,892 ) (717,892 )
NET LIABILITIES (976,433 ) (218,471 )
CAPITAL AND RESERVES
Called up share capital 11 2,100 2,100
Profit and Loss Account (978,533 ) (220,571 )
SHAREHOLDERS' FUNDS (976,433) (218,471)
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 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.
The financial statements were approved by the board of directors on 30 September 2025 and were signed on its behalf by:
Mr Tarek Khatib
Director
30 September 2025
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Mantoush Limited is a private company, limited by shares, incorporated in England & Wales, registered number 13188597 . The registered office is 11-12 Hallmark Trading Centre, Fourth Way, Wembley, HA9 0LB.
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. Going Concern Disclosure
The financial statements have not been prepared on a going concern basis. The directors have determined that the company is insolvent and unable to continue to trade. Accordingly, the financial statements have been prepared on a break-up basis.
Under this basis of preparation:
Assets are recorded at their recoverable amounts, being the estimated net realisable value on disposal, rather than on a continuing use basis.
Liabilities are stated at the amounts expected to be settled, which may differ from those that would have been reported if the financial statements had been prepared on a going concern basis.
Any resulting adjustments from adopting the break-up basis are recognised in these financial statements.
The financial statements do not include any provision for the future costs of closure or winding up, unless such obligations existed at the balance sheet date.
2.3. 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.
2.4. Intangible Fixed Assets and Amortisation - Other Intangible
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any
accumulated amortisation and any accumulated impairment losses.
Patents and licences are being amortised evenly over their estimated useful life of nil years.
2.5. 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 NIL
Fixtures & Fittings at variable rates on reducing balance
Computer Equipment 25% on reducing balance
2.6. 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.
Page 3
Page 4
2.7. 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 or deferred 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 and deferred 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: 34 (2023: 25)
34 25
4. Intangible Assets
Other
£
Cost
As at 1 January 2024 64,957
Disposals (64,957 )
As at 31 December 2024 -
Amortisation
As at 1 January 2024 -
Provided during the period 8,436
Disposals (8,436 )
As at 31 December 2024 -
Net Book Value
As at 31 December 2024 -
As at 1 January 2024 64,957
Page 4
Page 5
5. Tangible Assets
Land & Property
Leasehold Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 January 2024 23,063 315,608 10,799 349,470
Disposals (23,063 ) (315,608 ) (10,799 ) (349,470 )
As at 31 December 2024 - - - -
Depreciation
As at 1 January 2024 - 62,486 4,000 66,486
Provided during the period - 25,312 1,700 27,012
Disposals - (87,798 ) (5,700 ) (93,498 )
As at 31 December 2024 - - - -
Net Book Value
As at 31 December 2024 - - - -
As at 1 January 2024 23,063 253,122 6,799 282,984
6. Investments
Associates
£
Cost
As at 1 January 2024 100
Disposals (100 )
As at 31 December 2024 -
Provision
As at 1 January 2024 -
As at 31 December 2024 -
Net Book Value
As at 31 December 2024 -
As at 1 January 2024 100
7. Stocks
31 December 2024 31 December 2023
£ £
Stock - 14,645
Page 5
Page 6
8. Debtors
31 December 2024 31 December 2023
£ £
Due within one year
Prepayments and accrued income - 4,802
Other debtors - 70,200
- 75,002
Due after more than one year
Deferred tax current asset - 227,992
Amounts owed by group undertakings - 775
- 228,767
- 303,769
9. Creditors: Amounts Falling Due Within One Year
31 December 2024 31 December 2023
£ £
Trade creditors 85,039 69,530
Other taxes and social security 31,476 8,313
VAT 99,647 56,027
Net wages 21,074 19,160
Other creditors 9,436 -
Accruals and deferred income 8,375 5,368
Director's loan account 7,412 9,365
262,459 167,763
10. Creditors: Amounts Falling Due After More Than One Year
31 December 2024 31 December 2023
£ £
Other loans 717,892 717,892
11. Share Capital
31 December 2024 31 December 2023
£ £
Allotted, Called up and fully paid 2,100 2,100
Page 6