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 06782052 Mr Matthew Unsworth Mr Adam Unsworth iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 06782052 2024-01-31 06782052 2025-01-31 06782052 2024-02-01 2025-01-31 06782052 frs-core:Non-currentFinancialInstruments 2025-01-31 06782052 frs-core:BetweenOneFiveYears 2025-01-31 06782052 frs-core:MotorVehicles 2024-02-01 2025-01-31 06782052 frs-core:PlantMachinery 2024-02-01 2025-01-31 06782052 frs-core:WithinOneYear 2025-01-31 06782052 frs-core:ShareCapital 2025-01-31 06782052 frs-core:RetainedEarningsAccumulatedLosses 2025-01-31 06782052 frs-bus:PrivateLimitedCompanyLtd 2024-02-01 2025-01-31 06782052 frs-bus:AbridgedAccounts 2024-02-01 2025-01-31 06782052 frs-bus:SmallEntities 2024-02-01 2025-01-31 06782052 frs-bus:AuditExempt-NoAccountantsReport 2024-02-01 2025-01-31 06782052 frs-bus:SmallCompaniesRegimeForAccounts 2024-02-01 2025-01-31 06782052 frs-bus:Director1 2024-02-01 2025-01-31 06782052 frs-bus:Director2 2024-02-01 2025-01-31 06782052 frs-countries:EnglandWales 2024-02-01 2025-01-31 06782052 2023-01-31 06782052 2024-01-31 06782052 2023-02-01 2024-01-31 06782052 frs-core:Non-currentFinancialInstruments 2024-01-31 06782052 frs-core:BetweenOneFiveYears 2024-01-31 06782052 frs-core:MotorVehicles 2023-02-01 2024-01-31 06782052 frs-core:WithinOneYear 2024-01-31 06782052 frs-core:ShareCapital 2024-01-31 06782052 frs-core:RetainedEarningsAccumulatedLosses 2024-01-31
Registered number: 06782052
MMA Construction Plant Limited
Unaudited ABRIDGED Financial Statements
For The Year Ended 31 January 2025
Contents
Page
Abridged Balance Sheet 1—2
Notes to the Abridged Financial Statements 3—6
Page 1
Abridged Balance Sheet
Registered number: 06782052
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 75,061 120,285
75,061 120,285
CURRENT ASSETS
Debtors 2,351,269 2,123,727
2,351,269 2,123,727
Creditors: Amounts Falling Due Within One Year (2,323,929 ) (2,054,276 )
NET CURRENT ASSETS (LIABILITIES) 27,340 69,451
TOTAL ASSETS LESS CURRENT LIABILITIES 102,401 189,736
Creditors: Amounts Falling Due After More Than One Year (32,171 ) (75,195 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (18,765 ) (22,854 )
NET ASSETS 51,465 91,687
CAPITAL AND RESERVES
Called up share capital 7 1 1
Profit and Loss Account 51,464 91,686
SHAREHOLDERS' FUNDS 51,465 91,687
Page 1
Page 2
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 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.
All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 31 January 2025 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
Mr Adam Unsworth
Director
28/10/2025
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Abridged Financial Statements
1. General Information
MMA Construction Plant Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06782052 . The registered office is Crown House, High Street, Tyldesley, Manchester, M29 8AL.
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:
Plant & Machinery 25% Straight line basis
Motor Vehicles 25% Straight line basis
2.4. 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.
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2.5. 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 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 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 assets reflect 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 and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
2.6. 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.
2.7. Government Grant
Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.
All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.
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3. Average Number of Employees
Average number of employees, including directors, during the year was:
2025 2024
Office and administration 4 4
Sales, marketing and distribution 13 13
17 17
4. Tangible Assets
Total
£
Cost
As at 1 February 2024 357,225
Additions 2,694
As at 31 January 2025 359,919
Depreciation
As at 1 February 2024 236,940
Provided during the period 47,918
As at 31 January 2025 284,858
Net Book Value
As at 31 January 2025 75,061
As at 1 February 2024 120,285
Included above are assets held under finance leases or hire purchase contracts with a net book value as follows:
2025 2024
£ £
Motor Vehicles 64,976 103,962
5. Secured Creditors
Of the creditors the following amounts are secured.
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 51,725 84,258
Bank loans and overdrafts 1,542,634 1,446,411
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6. Obligations Under Finance Leases and Hire Purchase
2025 2024
£ £
The future minimum finance lease payments are as follows:
Not later than one year 32,490 32,490
Later than one year and not later than five years 19,235 51,768
51,725 84,258
51,725 84,258
7. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 1 1
8. Related Party Transactions
The company occupies offices owned by the directors. Rent of £32560 (2024 £25300 ) was charged during the year.
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