Acorah Software Products - Accounts Production 16.5.460 false true true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 06060138 Mrs Julie Board Mr Steven Herbert Mrs Julie Board iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 06060138 2024-03-31 06060138 2025-03-31 06060138 2024-04-01 2025-03-31 06060138 frs-core:CurrentFinancialInstruments 2025-03-31 06060138 frs-core:Non-currentFinancialInstruments 2025-03-31 06060138 frs-core:ComputerEquipment 2025-03-31 06060138 frs-core:ComputerEquipment 2024-04-01 2025-03-31 06060138 frs-core:ComputerEquipment 2024-03-31 06060138 frs-core:FurnitureFittings 2025-03-31 06060138 frs-core:FurnitureFittings 2024-04-01 2025-03-31 06060138 frs-core:FurnitureFittings 2024-03-31 06060138 frs-core:MotorVehicles 2024-04-01 2025-03-31 06060138 frs-core:PlantMachinery 2025-03-31 06060138 frs-core:PlantMachinery 2024-04-01 2025-03-31 06060138 frs-core:PlantMachinery 2024-03-31 06060138 frs-core:ShareCapital 2025-03-31 06060138 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 06060138 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 06060138 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 06060138 frs-bus:SmallEntities 2024-04-01 2025-03-31 06060138 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 06060138 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 06060138 frs-bus:Director1 2024-04-01 2025-03-31 06060138 frs-bus:Director2 2024-04-01 2025-03-31 06060138 frs-bus:CompanySecretary1 2024-04-01 2025-03-31 06060138 frs-core:CurrentFinancialInstruments 1 2025-03-31 06060138 frs-countries:EnglandWales 2024-04-01 2025-03-31 06060138 2023-03-31 06060138 2024-03-31 06060138 2023-04-01 2024-03-31 06060138 frs-core:CurrentFinancialInstruments 2024-03-31 06060138 frs-core:Non-currentFinancialInstruments 2024-03-31 06060138 frs-core:ShareCapital 2024-03-31 06060138 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31 06060138 frs-core:CurrentFinancialInstruments 1 2024-03-31
Registered number: 06060138
Maccoys Limited
Unaudited Financial Statements
For The Year Ended 31 March 2025
Maccoys Limited
Contents
Contents

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

Page 1
Maccoys Limited
Balance Sheet
As At 31 March 2025
Balance Sheet
Registered number: 06060138

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 72,663 |  | 18,813
|  |  | 72,663 |  | 18,813
CURRENT ASSETS
Stocks | 5 | 335,000 |  | 350,000 |
Debtors | 6 | 2,798 |  | 7,400 |
|  | 337,798 |  | 357,400 |
Creditors: Amounts Falling Due Within One Year | 7 | (61,276 ) |  | (418,134 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 276,522 |  | (60,734 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 349,185 |  | (41,921 )
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (389,751 ) |  | -
NET LIABILITIES |  |  | (40,566 ) |  | (41,921 )
CAPITAL AND RESERVES
Called up share capital | 9 |  | 2 |  | 2
Profit and Loss Account |  |  | (40,568 ) |  | (41,923 )
SHAREHOLDERS' FUNDS |  |  | (40,566) |  | (41,921)

Page 1
Page 2
Maccoys 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

Mr Steven Herbert Director
18 May 2025

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Maccoys Limited
Notes to the Financial Statements
For The Year Ended 31 March 2025
Notes to the Financial Statements
1. General Information
Maccoys Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06060138 . The registered office is 5 Den Road, Teignmouth, Devon, TQ14 8AR.
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 directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
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. 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:

Plant & Machinery | 25% Straight Line
Motor Vehicles | 25% Straight Line
Fixtures & Fittings | 25% Straight Line
Computer Equipment | 25% Straight Line

2.5. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
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.
2.7. Financial Instruments
Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction,
where it is recognised at the present value of the future payments discounted at the market rate of interest for a similar debt instrument.
Debt instruments are subsequently measured at amortised cost.
Page 3
Page 4
Maccoys Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
2.8. 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.
2.9. Impairment
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such
inBasic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction,
where it is recognised at the present value of the future payments discounted at the market rate of interest for a similar debt instrument.
Debt instruments are subsequently measured at amortised cost.dicators exist. Where the carrying value exceeds the recoverable
amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.
2.10. 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:

| 2025 |  | 2024
--- | --- | --- | ---
Sales, marketing and distribution | 8 |  | 10
| 8 |  | 10

4. Tangible Assets

| Plant & Machinery | Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | --- | ---
| £ | £ | £ | £
Cost
As at 1 April 2024 | 100,672 | 38,876 | 10,717 | 150,265
Additions | - | 60,135 | - | 60,135
As at 31 March 2025 | 100,672 | 99,011 | 10,717 | 210,400
Depreciation
As at 1 April 2024 | 100,221 | 22,427 | 8,804 | 131,452
Provided during the period | 448 | 5,199 | 638 | 6,285
As at 31 March 2025 | 100,669 | 27,626 | 9,442 | 137,737
Net Book Value
As at 31 March 2025 | 3 | 71,385 | 1,275 | 72,663
As at 1 April 2024 | 451 | 16,449 | 1,913 | 18,813

5. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | 335,000 |  | 350,000

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Prepayments and accrued income | 2,798 |  | 7,400

Page 4
Page 5
Maccoys Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 5,383 |  | 4,806
Bank loans and overdrafts | 46,753 |  | 26,747
Other taxes and social security | 1,794 |  | 2,678
VAT | 1,596 |  | 5,480
Accruals | 5,750 |  | 5,750
Directors' loan accounts | - |  | 372,673
| 61,276 |  | 418,134

8. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Directors loan account | 389,751 |  | -

9. Share Capital

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

10. Related Party Transactions
At the year end, 31st March 2025, the company owed the director £389,751 (2024: £372,673) in respect of loans held with the company. These amounts are interest free and repayable on demand.
Page 5