Acorah Software Products - Accounts Production 16.5.460 false true 31 December 2023 1 January 2023 false 1 January 2024 31 December 2024 31 December 2024 SC334869 Mr G Mather Ms A Mather McCreath Secretarial Limited iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC334869 2023-12-31 SC334869 2024-12-31 SC334869 2024-01-01 2024-12-31 SC334869 frs-core:CurrentFinancialInstruments 2024-12-31 SC334869 frs-core:ComputerEquipment 2024-01-01 2024-12-31 SC334869 frs-core:FurnitureFittings 2024-01-01 2024-12-31 SC334869 frs-core:LandBuildings 2024-12-31 SC334869 frs-core:LandBuildings 2024-01-01 2024-12-31 SC334869 frs-core:LandBuildings 2023-12-31 SC334869 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-01-01 2024-12-31 SC334869 frs-core:PlantMachinery 2024-12-31 SC334869 frs-core:PlantMachinery 2024-01-01 2024-12-31 SC334869 frs-core:PlantMachinery 2023-12-31 SC334869 frs-core:ShareCapital 2024-12-31 SC334869 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 SC334869 frs-bus:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 SC334869 frs-bus:FilletedAccounts 2024-01-01 2024-12-31 SC334869 frs-bus:SmallEntities 2024-01-01 2024-12-31 SC334869 frs-bus:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 SC334869 frs-bus:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 SC334869 frs-bus:Director1 2024-01-01 2024-12-31 SC334869 frs-bus:Director2 2024-01-01 2024-12-31 SC334869 frs-bus:CompanySecretary1 2024-01-01 2024-12-31 SC334869 frs-countries:Scotland 2024-01-01 2024-12-31 SC334869 2022-12-31 SC334869 2023-12-31 SC334869 2023-01-01 2023-12-31 SC334869 frs-core:CurrentFinancialInstruments 2023-12-31 SC334869 frs-core:ShareCapital 2023-12-31 SC334869 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31
Registered number: SC334869
Mather Consulting Limited
Unaudited ABRIDGED Financial Statements
For The Year Ended 31 December 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: SC334869
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 - 112
- 112
CURRENT ASSETS
Debtors 5 20,896 34,026
Cash at bank and in hand 286,196 246,701
307,092 280,727
Creditors: Amounts Falling Due Within One Year 6 (115,339 ) (105,144 )
NET CURRENT ASSETS (LIABILITIES) 191,753 175,583
TOTAL ASSETS LESS CURRENT LIABILITIES 191,753 175,695
PROVISIONS FOR LIABILITIES
Deferred Taxation - (42 )
NET ASSETS 191,753 175,653
CAPITAL AND RESERVES
Called up share capital 7 100 100
Profit and Loss Account 191,653 175,553
SHAREHOLDERS' FUNDS 191,753 175,653
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For the year ending 31 December 2024 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 G Mather
Director
Ms A Mather
Director
30 October 2025
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Mather Consulting Limited is a private company, limited by shares, incorporated in Scotland, registered number SC334869 . The registered office is 3 Beaufort Road, Edinburgh, EH9 1AG.
The presentation currency of the financial statements is the Pound Sterling (£).
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. 
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:
Leasehold 25% on cost
Plant & Machinery 25% on cost
Fixtures & Fittings 25% on cost
Computer Equipment 25% on cost
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 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 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.
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2.5. Amounts recoverable on contracts
Long term contract balances are valued at cost plus attributable overhead plus attributable profit less provisions for foreseeale losses and less payments on account received and receivable.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2023: 2)
2 2
4. Tangible Assets
Land & Buildings Plant & Machinery etc. Total
£ £ £
Cost
As at 1 January 2024 1,487 9,210 10,697
As at 31 December 2024 1,487 9,210 10,697
Depreciation
As at 1 January 2024 1,487 9,098 10,585
Provided during the period - 112 112
As at 31 December 2024 1,487 9,210 10,697
Net Book Value
As at 31 December 2024 - - -
As at 1 January 2024 - 112 112
5. Debtors
2024 2023
£ £
Due within one year
Amounts recoverable on contracts 20,000 33,053
Prepayments and accrued income 828 578
VAT 68 395
20,896 34,026
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 695 727
Other creditors 106,028 99,759
Taxation and social security 8,616 4,658
115,339 105,144
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7. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
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