Acorah Software Products - Accounts Production 16.5.460 false true 31 January 2024 1 February 2023 false 1 February 2024 31 January 2025 31 January 2025 04124514 Mr Ross Sporle Mr Ross Sporle iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04124514 2024-01-31 04124514 2025-01-31 04124514 2024-02-01 2025-01-31 04124514 frs-core:CurrentFinancialInstruments 2025-01-31 04124514 frs-core:ComputerEquipment 2025-01-31 04124514 frs-core:ComputerEquipment 2024-02-01 2025-01-31 04124514 frs-core:ComputerEquipment 2024-01-31 04124514 frs-core:FurnitureFittings 2025-01-31 04124514 frs-core:FurnitureFittings 2024-02-01 2025-01-31 04124514 frs-core:FurnitureFittings 2024-01-31 04124514 frs-core:MotorVehicles 2025-01-31 04124514 frs-core:MotorVehicles 2024-02-01 2025-01-31 04124514 frs-core:MotorVehicles 2024-01-31 04124514 frs-core:PlantMachinery 2024-02-01 2025-01-31 04124514 frs-core:ShareCapital 2025-01-31 04124514 frs-core:RetainedEarningsAccumulatedLosses 2025-01-31 04124514 frs-bus:PrivateLimitedCompanyLtd 2024-02-01 2025-01-31 04124514 frs-bus:FilletedAccounts 2024-02-01 2025-01-31 04124514 frs-bus:SmallEntities 2024-02-01 2025-01-31 04124514 frs-bus:AuditExempt-NoAccountantsReport 2024-02-01 2025-01-31 04124514 frs-bus:SmallCompaniesRegimeForAccounts 2024-02-01 2025-01-31 04124514 frs-bus:Director1 2024-02-01 2025-01-31 04124514 frs-bus:Director1 2024-01-31 04124514 frs-bus:Director1 2025-01-31 04124514 frs-bus:CompanySecretary1 2024-02-01 2025-01-31 04124514 frs-countries:EnglandWales 2024-02-01 2025-01-31 04124514 2023-01-31 04124514 2024-01-31 04124514 2023-02-01 2024-01-31 04124514 frs-core:CurrentFinancialInstruments 2024-01-31 04124514 frs-core:ShareCapital 2024-01-31 04124514 frs-core:RetainedEarningsAccumulatedLosses 2024-01-31
Registered number: 04124514
Marross Limited
Unaudited Financial Statements
For The Year Ended 31 January 2025
Focal Business Group Limited
Chartered Institue of Management Accountants
4A Church Street
Market Harborough
Leicestershire
LE16 7AA
Marross Limited
Contents
Contents

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

Page 1
Marross Limited
Balance Sheet
As At 31 January 2025
Balance Sheet
Registered number: 04124514

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 6,622 |  | 23,578
|  |  | 6,622 |  | 23,578
CURRENT ASSETS
Stocks | 5 | 5,150 |  | 3,990 |
Debtors | 6 | 45,808 |  | 44,803 |
Cash at bank and in hand |  | 5,958 |  | 2,160 |
|  | 56,916 |  | 50,953 |
Creditors: Amounts Falling Due Within One Year | 7 | (61,897 ) |  | (69,349 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (4,981 ) |  | (18,396 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 1,641 |  | 5,182
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (1,258 ) |  | (4,790 )
NET ASSETS |  |  | 383 |  | 392
CAPITAL AND RESERVES
Called up share capital |  |  | 102 |  | 102
Profit and Loss Account |  |  | 281 |  | 290
SHAREHOLDERS' FUNDS |  |  | 383 |  | 392

Page 1
Page 2
Marross Limited
Balance Sheet (continued)
As At 31 January 2025
For the year ending 31 January 2025 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.
On behalf of the board

Mr Ross Sporle Director
9 October 2025

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Marross Limited
Notes to the Financial Statements
For The Year Ended 31 January 2025
Notes to the Financial Statements
1. General Information
Marross Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04124514 . The registered office is Unit 1 College Farm, Duloe, St Neots, Cambridgeshire, PE19 5HQ.
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 comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. 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% on reducing balance
Motor Vehicles | 25% on reducing balance
Fixtures & Fittings | 25% on reducing balance
Computer Equipment | 25% on reducing balance

2.4. 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.
2.5. Taxation
The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in periods in which the timing differences reverse, based on tax rates and the law enacted or substantively enacted at the balance sheet date.
3. Average Number of Employees
Average number of employees, including directors, during the year was:

| 2025 |  | 2024
--- | --- | --- | ---
Office and administration | 1 |  | 1
Sales, marketing and distribution | 4 |  | 5
| 5 |  | 6

Page 3
Page 4
Marross Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 January 2025
4. Tangible Assets

| Motor Vehicles | Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | --- | ---
| £ | £ | £ | £
Cost
As at 1 February 2024 | 55,485 | 10,475 | 6,928 | 72,888
Additions | 7,300 | - | - | 7,300
Disposals | (31,600 ) | - | - | (31,600 )
As at 31 January 2025 | 31,185 | 10,475 | 6,928 | 48,588
Depreciation
As at 1 February 2024 | 33,044 | 9,782 | 6,484 | 49,310
Provided during the period | 1,442 | 173 | 111 | 1,726
Disposals | (9,070 ) | - | - | (9,070 )
As at 31 January 2025 | 25,416 | 9,955 | 6,595 | 41,966
Net Book Value
As at 31 January 2025 | 5,769 | 520 | 333 | 6,622
As at 1 February 2024 | 22,441 | 693 | 444 | 23,578

5. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | 5,150 |  | 3,990

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 39,461 |  | 44,403
Other debtors | 6,347 |  | 400
| 45,808 |  | 44,803

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 11,362 |  | 32,929
Bank loans and overdrafts | 9,730 |  | 6,316
Other creditors | 6,517 |  | 5,663
Taxation and social security | 34,288 |  | 24,441
| 61,897 |  | 69,349

Page 4
Page 5
Marross Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 January 2025
8. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:

| As at 1 February 2024 | Amounts advanced | Amounts repaid | Amounts written off | As at 31 January 2025
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mr Ross Sporle | - | 55,000 | 48,653 | - | 6,347

The above loan is unsecured, interest free and repayable on demand.
Page 5