Acorah Software Products - Accounts Production 16.5.460 false true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 09464829 Mrs Melanie Muir Mr Nigel Muir iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09464829 2024-03-31 09464829 2025-03-31 09464829 2024-04-01 2025-03-31 09464829 frs-core:CurrentFinancialInstruments 2025-03-31 09464829 frs-core:ComputerEquipment 2025-03-31 09464829 frs-core:ComputerEquipment 2024-04-01 2025-03-31 09464829 frs-core:ComputerEquipment 2024-03-31 09464829 frs-core:NetGoodwill 2025-03-31 09464829 frs-core:NetGoodwill 2024-04-01 2025-03-31 09464829 frs-core:NetGoodwill 2024-03-31 09464829 frs-core:MotorVehicles 2025-03-31 09464829 frs-core:MotorVehicles 2024-04-01 2025-03-31 09464829 frs-core:MotorVehicles 2024-03-31 09464829 frs-core:PlantMachinery 2025-03-31 09464829 frs-core:PlantMachinery 2024-04-01 2025-03-31 09464829 frs-core:PlantMachinery 2024-03-31 09464829 frs-core:ShareCapital 2025-03-31 09464829 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 09464829 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 09464829 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 09464829 frs-bus:SmallEntities 2024-04-01 2025-03-31 09464829 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 09464829 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 09464829 frs-bus:Director1 2024-04-01 2025-03-31 09464829 frs-bus:Director2 2024-04-01 2025-03-31 09464829 1 2024-04-01 2025-03-31 09464829 frs-countries:EnglandWales 2024-04-01 2025-03-31 09464829 2023-03-31 09464829 2024-03-31 09464829 2023-04-01 2024-03-31 09464829 frs-core:CurrentFinancialInstruments 2024-03-31 09464829 frs-core:ShareCapital 2024-03-31 09464829 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31 09464829 1 2023-04-01 2024-03-31
Registered number: 09464829
Melgardens Limited
Unaudited Financial Statements
For The Year Ended 31 March 2025
Melgardens Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
Melgardens Limited
Balance Sheet
As At 31 March 2025
Balance Sheet
Registered number: 09464829

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | - |  | 1,100
Tangible Assets | 5 |  | 1,661 |  | 1,624
|  |  | 1,661 |  | 2,724
CURRENT ASSETS
Debtors | 6 | 2,531 |  | 4,376 |
Cash at bank and in hand |  | 15,053 |  | 11,143 |
|  | 17,584 |  | 15,519 |
Creditors: Amounts Falling Due Within One Year | 7 | (11,135 ) |  | (4,655 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 6,449 |  | 10,864
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 8,110 |  | 13,588
NET ASSETS |  |  | 8,110 |  | 13,588
CAPITAL AND RESERVES
Called up share capital |  |  | 10 |  | 10
Profit and Loss Account |  |  | 8,100 |  | 13,578
SHAREHOLDERS' FUNDS |  |  | 8,110 |  | 13,588

Page 1
Page 2
Melgardens Limited
Balance Sheet (continued)
As At 31 March 2025
For the year ending 31 March 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

Mrs Melanie Muir Director
7 October 2025

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Melgardens Limited
Notes to the Financial Statements
For The Year Ended 31 March 2025
Notes to the Financial Statements
1. General Information
Melgardens Limited is a private company, limited by shares, incorporated in England & Wales. The company number is 09464829 and the registered office is 12 Model Cottages Mortlake, London, United Kingdom, SW14 7PH.
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 value added taxes. Turnover includes revenue earned from the provision of services and is recogonised at the point of invoice. If the provision of services spans the financial year end, it is measured by reviewing the actual services performed against the total services to be provided and is only recognised if it can be estimated reliably.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 10 years.
2.4. 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:

Tools and equipment | 20% reducing balance method
Motor vehicles | 20% reducing balance method
Computer equipment | 33.33% Straight line method

2.5. Financial Instruments
Debtors and creditors which are due within one year are recorded at transaction price, less any impairment.
2.6. Taxation
The taxation expense represents the sum of the tax currently payable and deferred tax. 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.
Current tax
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the profit and loss account 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
Deferred tax has not been recognised as it is not material to the financial statements. The directors will review this annually.
Page 3
Page 4
Melgardens Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
3. Average Number of Employees

| 2025 |  | 2024
--- | --- | --- | ---
Average number of employees, including directors, during the year | 2 |  | 2
| 2 |  | 2

4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 1 April 2024 | 11,000
As at 31 March 2025 | 11,000
Amortisation
As at 1 April 2024 | 9,900
Provided during the period | 1,100
As at 31 March 2025 | 11,000
Net Book Value
As at 31 March 2025 | -
As at 1 April 2024 | 1,100

5. Tangible Assets

| Tools and equipment | Motor vehicles | Computer equipment | Total
--- | --- | --- | --- | ---
| £ | £ | £ | £
Cost
As at 1 April 2024 | 1,897 | 1,307 | 1,170 | 4,374
Additions | 661 | - | - | 661
As at 31 March 2025 | 2,558 | 1,307 | 1,170 | 5,035
Depreciation
As at 1 April 2024 | 1,319 | 1,138 | 293 | 2,750
Provided during the period | 200 | 34 | 390 | 624
As at 31 March 2025 | 1,519 | 1,172 | 683 | 3,374
Net Book Value
As at 31 March 2025 | 1,039 | 135 | 487 | 1,661
As at 1 April 2024 | 578 | 169 | 877 | 1,624

Page 4
Page 5
Melgardens Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 2,531 |  | 4,376

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 224 |  | 224
Other creditors | 4,997 |  | 72
Taxation and social security | 5,914 |  | 4,359
| 11,135 |  | 4,655

Page 5