Acorah Software Products - Accounts Production 16.5.460 false true 30 April 2024 1 May 2023 false 1 May 2024 30 April 2025 30 April 2025 12570147 Mr Irfan Khan iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12570147 2024-04-30 12570147 2025-04-30 12570147 2024-05-01 2025-04-30 12570147 frs-core:CurrentFinancialInstruments 2025-04-30 12570147 frs-core:ComputerEquipment 2025-04-30 12570147 frs-core:ComputerEquipment 2024-05-01 2025-04-30 12570147 frs-core:ComputerEquipment 2024-04-30 12570147 frs-core:FurnitureFittings 2025-04-30 12570147 frs-core:FurnitureFittings 2024-05-01 2025-04-30 12570147 frs-core:FurnitureFittings 2024-04-30 12570147 frs-core:SharePremium 2025-04-30 12570147 frs-core:ShareCapital 2025-04-30 12570147 frs-core:RetainedEarningsAccumulatedLosses 2025-04-30 12570147 frs-bus:PrivateLimitedCompanyLtd 2024-05-01 2025-04-30 12570147 frs-bus:FilletedAccounts 2024-05-01 2025-04-30 12570147 frs-bus:SmallEntities 2024-05-01 2025-04-30 12570147 frs-bus:AuditExempt-NoAccountantsReport 2024-05-01 2025-04-30 12570147 frs-bus:SmallCompaniesRegimeForAccounts 2024-05-01 2025-04-30 12570147 frs-bus:Director1 2024-05-01 2025-04-30 12570147 frs-core:CurrentFinancialInstruments 1 2025-04-30 12570147 frs-countries:EnglandWales 2024-05-01 2025-04-30 12570147 2023-04-30 12570147 2024-04-30 12570147 2023-05-01 2024-04-30 12570147 frs-core:CurrentFinancialInstruments 2024-04-30 12570147 frs-core:SharePremium 2024-04-30 12570147 frs-core:ShareCapital 2024-04-30 12570147 frs-core:RetainedEarningsAccumulatedLosses 2024-04-30 12570147 frs-core:CurrentFinancialInstruments 1 2024-04-30
Registered number: 12570147
MMOB LTD
Unaudited Financial Statements
For The Year Ended 30 April 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 12570147
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 3,965 6,226
3,965 6,226
CURRENT ASSETS
Debtors 5 498,221 62,726
Cash at bank and in hand 156,179 889,214
654,400 951,940
Creditors: Amounts Falling Due Within One Year 6 (185,341 ) (61,700 )
NET CURRENT ASSETS (LIABILITIES) 469,059 890,240
TOTAL ASSETS LESS CURRENT LIABILITIES 473,024 896,466
NET ASSETS 473,024 896,466
CAPITAL AND RESERVES
Called up share capital 7 580 519
Share premium account 7,656,810 6,748,183
Profit and Loss Account (7,184,366 ) (5,852,236 )
SHAREHOLDERS' FUNDS 473,024 896,466
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Page 2
For the year ending 30 April 2025 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 Irfan Khan
Director
29th September 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
MMOB LTD is a private company, limited by shares, incorporated in England & Wales, registered number 12570147 . The registered office is 82 High Street, Golborne, Warrington, WA3 3DA.
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.
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:
Fixtures & Fittings 15% Reducing balance
Computer Equipment 33% Straight line
2.4. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.5. 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: 12 (2024: 17)
12 17
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4. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 May 2024 2,717 49,543 52,260
As at 30 April 2025 2,717 49,543 52,260
Depreciation
As at 1 May 2024 961 45,073 46,034
Provided during the period 269 1,992 2,261
As at 30 April 2025 1,230 47,065 48,295
Net Book Value
As at 30 April 2025 1,487 2,478 3,965
As at 1 May 2024 1,756 4,470 6,226
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 338,805 34,244
Other debtors 159,186 6,000
VAT - 22,252
Called up share capital not paid 230 230
498,221 62,726
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 28,212 33,938
Other loans 80,000 -
Other taxes and social security 17,644 24,964
VAT 57,727 -
Pension control 1,758 2,798
185,341 61,700
7. Share Capital
2025 2024
£ £
Called Up Share Capital not Paid 230 230
Called Up Share Capital has been paid up 350 289
Amount of Allotted, Called Up Share Capital 580 519
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