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 11158358 Miss Ashley Hinchcliffe iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11158358 2024-03-31 11158358 2025-03-31 11158358 2024-04-01 2025-03-31 11158358 frs-core:CurrentFinancialInstruments 2025-03-31 11158358 frs-core:ComputerEquipment 2025-03-31 11158358 frs-core:ComputerEquipment 2024-04-01 2025-03-31 11158358 frs-core:ComputerEquipment 2024-03-31 11158358 frs-core:FurnitureFittings 2025-03-31 11158358 frs-core:FurnitureFittings 2024-04-01 2025-03-31 11158358 frs-core:FurnitureFittings 2024-03-31 11158358 frs-core:ShareCapital 2025-03-31 11158358 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 11158358 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 11158358 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 11158358 frs-bus:SmallEntities 2024-04-01 2025-03-31 11158358 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 11158358 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 11158358 frs-bus:Director1 2024-04-01 2025-03-31 11158358 frs-core:CurrentFinancialInstruments 9 2025-03-31 11158358 frs-countries:EnglandWales 2024-04-01 2025-03-31 11158358 2023-03-31 11158358 2024-03-31 11158358 2023-04-01 2024-03-31 11158358 frs-core:CurrentFinancialInstruments 2024-03-31 11158358 frs-core:ShareCapital 2024-03-31 11158358 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31 11158358 frs-core:CurrentFinancialInstruments 9 2024-03-31
Registered number: 11158358
Maas Automation Services Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2025
RJF Accountants
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—4
Page 1
Balance Sheet
Registered number: 11158358
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 8,463 13,315
8,463 13,315
CURRENT ASSETS
Debtors 5 34,506 14,517
Cash at bank and in hand 154,762 369,334
189,268 383,851
Creditors: Amounts Falling Due Within One Year 6 (61,881 ) (250,977 )
NET CURRENT ASSETS (LIABILITIES) 127,387 132,874
TOTAL ASSETS LESS CURRENT LIABILITIES 135,850 146,189
NET ASSETS 135,850 146,189
CAPITAL AND RESERVES
Called up share capital 7 1 1
Profit and Loss Account 135,849 146,188
SHAREHOLDERS' FUNDS 135,850 146,189
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 member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her 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
Miss Ashley Hinchcliffe
Director
16/07/2025
The notes on pages 2 to 4 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Maas Automation Services Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11158358 . The registered office is 50 Barker Road, Middlesbrough, TS5 5ES.
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. 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.
2.3. 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 25% Straight Line
Computer Equipment 25% Straight line
2.4. 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 year 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 asset reflects 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 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2024: 2)
3 2
Page 2
Page 3
4. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 April 2024 2,598 16,048 18,646
Additions 469 93 562
As at 31 March 2025 3,067 16,141 19,208
Depreciation
As at 1 April 2024 1,318 4,013 5,331
Provided during the period 698 4,716 5,414
As at 31 March 2025 2,016 8,729 10,745
Net Book Value
As at 31 March 2025 1,051 7,412 8,463
As at 1 April 2024 1,280 12,035 13,315
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 2,400 8,096
Prepayments and accrued income 32,106 6,421
34,506 14,517
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 3,777 18,149
Corporation tax 43,912 24,762
Other taxes and social security 5,664 2,780
VAT 4,663 1,104
Other creditors 3,351 8,622
Pensions Payable 514 -
Accruals and deferred income - 195,560
61,881 250,977
7. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 1 1
Page 3
Page 4
8. Dividends
2025 2024
£ £
On equity shares:
Final dividend paid 137,842 88,553
This year, company declared 137,842 (Previous year 88,553.05) £106,116 was paid to the director, Ashley Hinchcliffe.
Page 4