Acorah Software Products - Accounts Production 16.5.460 false true 31 May 2024 1 June 2023 false 1 June 2024 31 May 2025 31 May 2025 04936320 Mr J M Reynolds Mr N G Draco MR Bloor Holding Limited 11th Floor The Plaza 100 Old Hall Street Liverpool Merseyside L3 9QJ true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04936320 2024-05-31 04936320 2025-05-31 04936320 2024-06-01 2025-05-31 04936320 frs-core:CurrentFinancialInstruments 2025-05-31 04936320 frs-core:ComputerEquipment 2025-05-31 04936320 frs-core:ComputerEquipment 2024-06-01 2025-05-31 04936320 frs-core:ComputerEquipment 2024-05-31 04936320 frs-core:FurnitureFittings 2025-05-31 04936320 frs-core:FurnitureFittings 2024-06-01 2025-05-31 04936320 frs-core:FurnitureFittings 2024-05-31 04936320 frs-core:ShareCapital 2025-05-31 04936320 frs-core:RetainedEarningsAccumulatedLosses 2025-05-31 04936320 frs-bus:PrivateLimitedCompanyLtd 2024-06-01 2025-05-31 04936320 frs-bus:FilletedAccounts 2024-06-01 2025-05-31 04936320 frs-bus:SmallEntities 2024-06-01 2025-05-31 04936320 frs-bus:AuditExemptWithAccountantsReport 2024-06-01 2025-05-31 04936320 frs-bus:SmallCompaniesRegimeForAccounts 2024-06-01 2025-05-31 04936320 1 2024-06-01 2025-05-31 04936320 frs-bus:Director1 2024-06-01 2025-05-31 04936320 frs-bus:Director2 2024-06-01 2025-05-31 04936320 frs-core:CurrentFinancialInstruments 1 2025-05-31 04936320 frs-core:CurrentFinancialInstruments 2 2025-05-31 04936320 frs-core:CurrentFinancialInstruments 3 2025-05-31 04936320 frs-countries:EnglandWales 2024-06-01 2025-05-31 04936320 2023-05-31 04936320 2024-05-31 04936320 2023-06-01 2024-05-31 04936320 frs-core:CurrentFinancialInstruments 2024-05-31 04936320 frs-core:ShareCapital 2024-05-31 04936320 frs-core:RetainedEarningsAccumulatedLosses 2024-05-31 04936320 frs-core:CurrentFinancialInstruments 1 2024-05-31 04936320 frs-core:CurrentFinancialInstruments 2 2024-05-31 04936320 frs-core:CurrentFinancialInstruments 3 2024-05-31
Registered number: 04936320
M.R. Bloor & Co Limited
Unaudited Financial Statements
For The Year Ended 31 May 2025
M.R. Bloor & Co Limited
Contents
Contents

| Page
--- | ---
Accountant's Report | 1
Balance Sheet | 2—3
Notes to the Financial Statements | 4—6

Page 1
M.R. Bloor & Co Limited
Accountant's Report
For The Year Ended 31 May 2025
Accountant's Report
Chartered Accountant's report to the directors on the preparation of the unaudited statutory accounts of M.R. Bloor & Co Limited for the year ended 31 May 2025
In order to assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of M.R. Bloor & Co Limited for the year ended 31 May 2025 which comprise the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given to us.
As a practising member of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com/en/membership/regulations-standards-and-guidance.
This report is made solely to the directors of M.R. Bloor & Co Limited , as a body, in accordance with the terms of our engagement letter dated 15 April 2025. Our work has been undertaken solely to prepare for your approval the accounts of M.R. Bloor & Co Limited and state those matters that we have agreed to state to the directors of M.R. Bloor & Co Limited , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than M.R. Bloor & Co Limited and its directors, as a body, for our work or for this report.
It is your duty to ensure that M.R. Bloor & Co Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of M.R. Bloor & Co Limited . You consider that M.R. Bloor & Co Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit of the accounts of M.R. Bloor & Co Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

ERC Accountants & Business Advisors Ltd
19 September 2025

ERC Accountants & Business Advisers Limited
Chartered Accountants
Hanover Buildings
11-13 Hanover Street
Liverpool
Merseyside
L1 3DN
Page 1
Page 2
M.R. Bloor & Co Limited
Balance Sheet
As At 31 May 2025
Balance Sheet
Registered number: 04936320

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 2,018 |  | 2,610
|  |  | 2,018 |  | 2,610
CURRENT ASSETS
Debtors | 5 | 92,995 |  | 86,479 |
Cash at bank and in hand |  | 27,418 |  | 20,728 |
|  | 120,413 |  | 107,207 |
Creditors: Amounts Falling Due Within One Year | 6 | (45,157 ) |  | (89,038 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 75,256 |  | 18,169
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 77,274 |  | 20,779
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (1,001 ) |  | (496 )
NET ASSETS |  |  | 76,273 |  | 20,283
CAPITAL AND RESERVES
Called up share capital | 7 |  | 2 |  | 2
Profit and Loss Account |  |  | 76,271 |  | 20,281
SHAREHOLDERS' FUNDS |  |  | 76,273 |  | 20,283

Page 2
Page 3
M.R. Bloor & Co Limited
Balance Sheet (continued)
As At 31 May 2025
For the year ending 31 May 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 J M Reynolds Director
19 September 2025

The notes on pages 4 to 6 form part of these financial statements.
Page 3
Page 4
M.R. Bloor & Co Limited
Notes to the Financial Statements
For The Year Ended 31 May 2025
Notes to the Financial Statements
1. General Information
M.R. Bloor & Co Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04936320 . The registered office is 11th Floor The Plaza, 100 Old Hall Street, Liverpool, Merseyside, L3 9QJ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
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.
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.
2.3. Tangible Fixed Assets and Depreciation
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent 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 and fittings | 15% reducing balance
Computer equipment | 25% reducing balance

2.4. Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
2.5. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
Page 4
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M.R. Bloor & Co Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 May 2025
4. Tangible Assets

| Fixtures and fittings | Computer equipment | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 June 2024 | 6,172 | 15,498 | 21,670
As at 31 May 2025 | 6,172 | 15,498 | 21,670
Depreciation
As at 1 June 2024 | 5,561 | 13,499 | 19,060
Provided during the period | 92 | 500 | 592
As at 31 May 2025 | 5,653 | 13,999 | 19,652
Net Book Value
As at 31 May 2025 | 519 | 1,499 | 2,018
As at 1 June 2024 | 611 | 1,999 | 2,610

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Client balances | 7,269 |  | 44,246
Client ITA bank account | 33,066 |  | 24,153
Other debtor | 52,660 |  | 18,080
| 92,995 |  | 86,479

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Corporation tax | 15,581 |  | 2,940
Other taxes and social security | 865 |  | 147
Other creditors | - |  | 16,920
Insurer balances | 15,129 |  | 52,646
Supplier Control Account | 3,413 |  | -
Accruals and deferred income | 10,169 |  | 16,385
| 45,157 |  | 89,038

7. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 2 |  | 2

8. Directors Advances, Credits and Guarantees
No director received advances, credits or guarantees during the current or previous accounting periods.
Page 5
Page 6
M.R. Bloor & Co Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 May 2025
9. Related Party Transactions
The following related party transactions were undertaken during the year:
A company under common control was loaned £23,500 (2024: £3,080) repaid amounts totalling £Nil (2024: £23,000) & had amounts written off totalling £Nil (2024: £9,686). At the balance sheet date the connected owed £6,580 (2024: company was owed £16,920). This loan is interest free and repayable on demand.
A company under common control was loaned £28,000 (2024: £18,080) and had repaid £Nil (2024: £Nil). At the balance sheet date the connected company owed £46,080 (2024: £18,080). This loan is interest free and repayable on demand.
No dividends were paid to directors in respect of the shareholdings (2024: £Nil).
The aggregate remuneration paid to key management personnel for the year was £Nil (2024: £Nil).
No further transactions with related parties were undertaken such as are required to be disclosed in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
10. Ultimate Parent Undertaking and Controlling Party
The company's immediate and ultimate parent undertaking is MR Bloor Holding Limited . MR Bloor Holding Limited was incorporated in England & Wales. Copies of the group accounts may be obtained from the secretary, 11th Floor The Plaza 100 Old Hall Street Liverpool Merseyside L3 9QJ . The ultimate controlling party is MR Bloor Holding Limited who controls 100% of the shares of M.R. Bloor & Co Limited .
Page 6