Acorah Software Products - Accounts Production 16.5.460 false true true 31 January 2024 1 January 2023 false 1 February 2024 31 January 2025 31 January 2025 07812552 Mr S J Jones Mr P L Morgan Mr S J Jones iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07812552 2024-01-31 07812552 2025-01-31 07812552 2024-02-01 2025-01-31 07812552 frs-core:CurrentFinancialInstruments 2025-01-31 07812552 frs-core:FurnitureFittings 2025-01-31 07812552 frs-core:FurnitureFittings 2024-02-01 2025-01-31 07812552 frs-core:FurnitureFittings 2024-01-31 07812552 frs-core:MotorVehicles 2025-01-31 07812552 frs-core:MotorVehicles 2024-02-01 2025-01-31 07812552 frs-core:MotorVehicles 2024-01-31 07812552 frs-core:ShareCapital 2025-01-31 07812552 frs-core:RetainedEarningsAccumulatedLosses 2025-01-31 07812552 frs-bus:PrivateLimitedCompanyLtd 2024-02-01 2025-01-31 07812552 frs-bus:FilletedAccounts 2024-02-01 2025-01-31 07812552 frs-bus:SmallEntities 2024-02-01 2025-01-31 07812552 frs-bus:AuditExempt-NoAccountantsReport 2024-02-01 2025-01-31 07812552 frs-bus:SmallCompaniesRegimeForAccounts 2024-02-01 2025-01-31 07812552 frs-core:UnlistedNon-exchangeTraded 2025-01-31 07812552 frs-core:UnlistedNon-exchangeTraded 2024-01-31 07812552 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2024-01-31 07812552 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2025-01-31 07812552 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-01-31 07812552 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2025-01-31 07812552 frs-bus:Director1 2024-02-01 2025-01-31 07812552 frs-bus:Director2 2024-02-01 2025-01-31 07812552 frs-bus:CompanySecretary1 2024-02-01 2025-01-31 07812552 frs-countries:EnglandWales 2024-02-01 2025-01-31 07812552 2022-12-31 07812552 2024-01-31 07812552 2023-01-01 2024-01-31 07812552 frs-core:CurrentFinancialInstruments 2024-01-31 07812552 frs-core:ShareCapital 2024-01-31 07812552 frs-core:RetainedEarningsAccumulatedLosses 2024-01-31
Registered number: 07812552
MDA Renewables Limited
Unaudited Financial Statements
For The Year Ended 31 January 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 07812552
31 January 2025 31 January 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 30,217 40,379
Investments 5 10 10
30,227 40,389
CURRENT ASSETS
Debtors 6 311,885 360,062
Cash at bank and in hand 9,234 5,851
321,119 365,913
Creditors: Amounts Falling Due Within One Year 7 (442,936 ) (604,027 )
NET CURRENT ASSETS (LIABILITIES) (121,817 ) (238,114 )
TOTAL ASSETS LESS CURRENT LIABILITIES (91,590 ) (197,725 )
NET LIABILITIES (91,590 ) (197,725 )
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account (91,690 ) (197,825 )
SHAREHOLDERS' FUNDS (91,590) (197,725)
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.
On behalf of the board
Mr S J Jones
Director
Mr P L Morgan
Director
29 October 2025
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
MDA Renewables Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07812552 . The registered office is Clifton House, Four Elms Road, Cardiff, CF24 1LE.
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 company's balance sheet at 31 January 2025 shows a deficit of assets. However, the directors have pledged to continue to support the company in the medium term through various connected businesses, and therefore these financial statements have been prepared on a going concern basis.
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 customer returns, rebates and other similar allowances.
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.
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:
Motor Vehicles 20% straight line
Fixtures & Fittings 20% straight line
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.
...CONTINUED
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2.5. Taxation - continued
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2024: NIL)
- -
4. Tangible Assets
Motor Vehicles Fixtures & Fittings Total
£ £ £
Cost
As at 1 February 2024 49,000 5,070 54,070
As at 31 January 2025 49,000 5,070 54,070
Depreciation
As at 1 February 2024 8,983 4,708 13,691
Provided during the period 9,800 362 10,162
As at 31 January 2025 18,783 5,070 23,853
Net Book Value
As at 31 January 2025 30,217 - 30,217
As at 1 February 2024 40,017 362 40,379
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5. Investments
Unlisted
£
Cost or Valuation
As at 1 February 2024 10
As at 31 January 2025 10
Provision
As at 1 February 2024 -
As at 31 January 2025 -
Net Book Value
As at 31 January 2025 10
As at 1 February 2024 10
6. Debtors
31 January 2025 31 January 2024
£ £
Due within one year
Trade debtors 50 9,893
Other debtors - 10,107
Called up share capital not paid 75 75
Amounts owed by connected companies 311,760 339,987
311,885 360,062
7. Creditors: Amounts Falling Due Within One Year
31 January 2025 31 January 2024
£ £
Trade creditors 9,627 11,470
Other loans 43,250 82,394
Other taxes and social security 10,004 1,612
Other creditors 10 10
Accruals and deferred income 75,900 60,900
Directors' loan accounts 3,337 3,337
Amounts owed to connected companies 300,808 444,304
442,936 604,027
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8. Share Capital
31 January 2025 31 January 2024
£ £
Called Up Share Capital not Paid 75 75
Called Up Share Capital has been paid up 25 25
Amount of Allotted, Called Up Share Capital 100 100
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