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 12386148 Mrs Alison Gaunt Mr Matthew Gaunt iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12386148 2024-01-31 12386148 2025-01-31 12386148 2024-02-01 2025-01-31 12386148 frs-core:CurrentFinancialInstruments 2025-01-31 12386148 frs-core:ComputerEquipment 2025-01-31 12386148 frs-core:ComputerEquipment 2024-02-01 2025-01-31 12386148 frs-core:ComputerEquipment 2024-01-31 12386148 frs-core:FurnitureFittings 2025-01-31 12386148 frs-core:FurnitureFittings 2024-02-01 2025-01-31 12386148 frs-core:FurnitureFittings 2024-01-31 12386148 frs-core:MotorVehicles 2024-02-01 2025-01-31 12386148 frs-core:ShareCapital 2025-01-31 12386148 frs-core:RetainedEarningsAccumulatedLosses 2025-01-31 12386148 frs-bus:PrivateLimitedCompanyLtd 2024-02-01 2025-01-31 12386148 frs-bus:FilletedAccounts 2024-02-01 2025-01-31 12386148 frs-bus:SmallEntities 2024-02-01 2025-01-31 12386148 frs-bus:AuditExempt-NoAccountantsReport 2024-02-01 2025-01-31 12386148 frs-bus:SmallCompaniesRegimeForAccounts 2024-02-01 2025-01-31 12386148 frs-bus:Director1 2024-02-01 2025-01-31 12386148 frs-bus:Director1 2024-01-31 12386148 frs-bus:Director1 2025-01-31 12386148 frs-bus:Director2 2024-02-01 2025-01-31 12386148 frs-countries:EnglandWales 2024-02-01 2025-01-31 12386148 2023-01-31 12386148 2024-01-31 12386148 2023-02-01 2024-01-31 12386148 frs-core:CurrentFinancialInstruments 2024-01-31 12386148 frs-core:ShareCapital 2024-01-31 12386148 frs-core:RetainedEarningsAccumulatedLosses 2024-01-31
Registered number: 12386148
Matthew Gaunt Associates Ltd
Unaudited Financial Statements
For The Year Ended 31 January 2025
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Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 12386148
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 2,304 -
2,304 -
CURRENT ASSETS
Stocks 5 27 27
Debtors 6 13,010 1,000
Cash at bank and in hand 14,549 14,114
27,586 15,141
Creditors: Amounts Falling Due Within One Year 7 (22,797 ) (39,517 )
NET CURRENT ASSETS (LIABILITIES) 4,789 (24,376 )
TOTAL ASSETS LESS CURRENT LIABILITIES 7,093 (24,376 )
NET ASSETS/(LIABILITIES) 7,093 (24,376 )
CAPITAL AND RESERVES
Called up share capital 8 101 101
Profit and Loss Account 6,992 (24,477 )
SHAREHOLDERS' FUNDS 7,093 (24,376)
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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 Matthew Gaunt
Director
23/10/2025
The notes on pages 3 to 4 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Matthew Gaunt Associates Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12386148 . The registered office is The Clock House, Station Approach, Marlow, SL7 1NT.
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.
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:
Motor Vehicles 25% Reducing balance
Fixtures & Fittings 25% Reducing balance
Computer Equipment 25% 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. 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.
2.5. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
4. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 February 2024 7,701 - 7,701
Additions - 2,458 2,458
As at 31 January 2025 7,701 2,458 10,159
Depreciation
As at 1 February 2024 7,701 - 7,701
Provided during the period - 154 154
As at 31 January 2025 7,701 154 7,855
Net Book Value
As at 31 January 2025 - 2,304 2,304
As at 1 February 2024 - - -
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5. Stocks
2025 2024
£ £
Finished goods 27 27
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 13,010 1,000
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Corporation tax 4,940 -
VAT 4,984 6,937
Accruals and deferred income 880 -
Directors' loan accounts 11,993 32,580
22,797 39,517
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 101 101
9. 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 Matthew Gaunt (32,580 ) (3,533 ) 24,120 - (11,993 )
The above loan is unsecured, interest free and repayable on demand.
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