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 SC472161 Mr John Matthew iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC472161 2024-03-31 SC472161 2025-03-31 SC472161 2024-04-01 2025-03-31 SC472161 frs-core:CurrentFinancialInstruments 2025-03-31 SC472161 frs-core:Non-currentFinancialInstruments 2025-03-31 SC472161 frs-core:BetweenOneFiveYears 2025-03-31 SC472161 frs-core:ComputerEquipment 2025-03-31 SC472161 frs-core:ComputerEquipment 2024-04-01 2025-03-31 SC472161 frs-core:ComputerEquipment 2024-03-31 SC472161 frs-core:FurnitureFittings 2025-03-31 SC472161 frs-core:FurnitureFittings 2024-04-01 2025-03-31 SC472161 frs-core:FurnitureFittings 2024-03-31 SC472161 frs-core:NetGoodwill 2025-03-31 SC472161 frs-core:NetGoodwill 2024-04-01 2025-03-31 SC472161 frs-core:NetGoodwill 2024-03-31 SC472161 frs-core:MotorVehicles 2025-03-31 SC472161 frs-core:MotorVehicles 2024-04-01 2025-03-31 SC472161 frs-core:MotorVehicles 2024-03-31 SC472161 frs-core:PlantMachinery 2025-03-31 SC472161 frs-core:PlantMachinery 2024-04-01 2025-03-31 SC472161 frs-core:PlantMachinery 2024-03-31 SC472161 frs-core:WithinOneYear 2025-03-31 SC472161 frs-core:SharePremium 2025-03-31 SC472161 frs-core:ShareCapital 2025-03-31 SC472161 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 SC472161 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 SC472161 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 SC472161 frs-bus:SmallEntities 2024-04-01 2025-03-31 SC472161 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 SC472161 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 SC472161 frs-core:AcceleratedTaxDepreciationDeferredTax 2025-03-31 SC472161 frs-bus:Director1 2024-04-01 2025-03-31 SC472161 frs-core:CurrentFinancialInstruments 1 2025-03-31 SC472161 frs-countries:Scotland 2024-04-01 2025-03-31 SC472161 2023-03-31 SC472161 2024-03-31 SC472161 2023-04-01 2024-03-31 SC472161 frs-core:CurrentFinancialInstruments 2024-03-31 SC472161 frs-core:Non-currentFinancialInstruments 2024-03-31 SC472161 frs-core:BetweenOneFiveYears 2024-03-31 SC472161 frs-core:MotorVehicles 2023-04-01 2024-03-31 SC472161 frs-core:WithinOneYear 2024-03-31 SC472161 frs-core:SharePremium 2024-03-31 SC472161 frs-core:ShareCapital 2024-03-31 SC472161 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31 SC472161 frs-core:AcceleratedTaxDepreciationDeferredTax 2024-03-31 SC472161 frs-core:CurrentFinancialInstruments 1 2024-03-31
Registered number: SC472161
MMS (Matthew Medical Services) Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2025
MMS (Matthew Medical Services) Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—6

Page 1
MMS (Matthew Medical Services) Ltd
Balance Sheet
As At 31 March 2025
Balance Sheet
Registered number: SC472161

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 8,583 |  | 29,183
Tangible Assets | 5 |  | 71,197 |  | 59,385
|  |  | 79,780 |  | 88,568
CURRENT ASSETS
Stocks | 6 | 2,275 |  | 2,275 |
Debtors | 7 | 238,078 |  | 294,719 |
Cash at bank and in hand |  | 257,048 |  | 238,613 |
|  | 497,401 |  | 535,607 |
Creditors: Amounts Falling Due Within One Year | 8 | (72,668 ) |  | (79,923 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 424,733 |  | 455,684
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 504,513 |  | 544,252
Creditors: Amounts Falling Due After More Than One Year | 9 |  | (1,157 ) |  | (14,833 )
PROVISIONS FOR LIABILITIES
Deferred Taxation | 11 |  | (17,799 ) |  | (1,791 )
NET ASSETS |  |  | 485,557 |  | 527,628
CAPITAL AND RESERVES
Called up share capital | 12 |  | 100 |  | 100
Share premium account |  |  | 318,924 |  | 318,924
Profit and Loss Account |  |  | 166,533 |  | 208,604
SHAREHOLDERS' FUNDS |  |  | 485,557 |  | 527,628

Page 1
Page 2
MMS (Matthew Medical Services) Ltd
Balance Sheet (continued)
As At 31 March 2025
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 his 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 John Matthew Director
31/10/2025

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
MMS (Matthew Medical Services) Ltd
Notes to the Financial Statements
For The Year Ended 31 March 2025
Notes to the Financial Statements
1. General Information
MMS (Matthew Medical Services) Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC472161 . The registered office is 2nd Floor. Belgrave Court, Rosehall Road, Bellshill, ML4 3NR.
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 represents net invoiced sales of services, excluding value added tax, where the right to receive consideration is passed to the company.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2015, is being amortised evenly over its estimated useful life of ten years.
2.4. Tangible Fixed Assets and Depreciation
Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.

Plant & Machinery | 25% on reducing balance
Motor Vehicles | 25% on reducing balance
Fixtures & Fittings | 25% on reducing balance
Computer Equipment | 33% on cost

Tangible assets are initially recognised at cost which is the purchase price plus any directly attributable costs.
Subsequently tangible assets are measured at cost less accumulated depreciation and impairment losses.
2.5. Leasing and Hire Purchase Contracts
Assets obtained under hire purchase contracts and 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 profit and loss account as incurred.
2.6. Stocks and Work in Progress
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
2.7. Financial Instruments
The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other accounts receivable and payable, loans from banks, other third parties and loans to related parties.
Debt instruments that are payable or receivable within one year shall be measured at the undiscounted amount of the cash or other consideration expected to be paid or received.
Debt instruments that are payable or receivable more than more year shall be measured at amortised cost using the effective interest method.
Page 3
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MMS (Matthew Medical Services) Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
2.8. Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.
Current or deferred taxation assets and liabilities are not discounted.
Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.
Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.
Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
2.9. Pensions
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 1 April 2024 | 206,000
As at 31 March 2025 | 206,000
Amortisation
As at 1 April 2024 | 176,817
Provided during the period | 20,600
As at 31 March 2025 | 197,417
Net Book Value
As at 31 March 2025 | 8,583
As at 1 April 2024 | 29,183

5. Tangible Assets

| Plant & Machinery | Motor Vehicles | Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Cost
As at 1 April 2024 | 9,880 | 138,912 | 3,326 | 11,711 | 163,829
Additions | 499 | 38,293 | - | 732 | 39,524
Disposals | - | (24,559 ) | - | - | (24,559 )
As at 31 March 2025 | 10,379 | 152,646 | 3,326 | 12,443 | 178,794

...CONTINUED
Page 4
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MMS (Matthew Medical Services) Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025

Depreciation
As at 1 April 2024 | 6,958 | 84,868 | 2,429 | 10,189 | 104,444
Provided during the period | 835 | 15,708 | 225 | 584 | 17,352
Disposals | - | (14,199 ) | - | - | (14,199 )
As at 31 March 2025 | 7,793 | 86,377 | 2,654 | 10,773 | 107,597
Net Book Value
As at 31 March 2025 | 2,586 | 66,269 | 672 | 1,670 | 71,197
As at 1 April 2024 | 2,922 | 54,044 | 897 | 1,522 | 59,385

Included above are assets held under finance leases or hire purchase contracts with a net book value as follows:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Motor Vehicles | 32,763 |  | 43,684

6. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stocks | 2,275 |  | 2,275

7. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 58,367 |  | 84,322
Prepayments and accrued income | 1,427 |  | 2,161
Other debtors | 12,000 |  | 12,000
Intercompany debtors | 166,284 |  | 196,236
| 238,078 |  | 294,719

8. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 13,676 |  | 13,294
Trade creditors | 828 |  | 2,338
Corporation tax | 25,819 |  | 35,490
VAT | 28,892 |  | 25,280
Other creditors | 48 |  | 48
Pension | - |  | 214
Accruals and deferred income | 3,259 |  | 3,135
Director's loan account | 146 |  | 124
| 72,668 |  | 79,923

9. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 1,157 |  | 14,833

Page 5
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MMS (Matthew Medical Services) Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
10. Obligations Under Finance Leases and Hire Purchase

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
The future minimum finance lease payments are as follows:
Not later than one year | 13,676 |  | 13,294
Later than one year and not later than five years | 1,157 |  | 14,833
| 14,833 |  | 28,127
| 14,833 |  | 28,127

11. Deferred Taxation
Deferred tax is recognised on the temporary tax differences arising due to capital allowances claimed in excess
of depreciation.

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Accelerated capital allowances | 17,799 |  | 1,791

12. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

13. Related Party Transactions
At the year-end MMS Properties (Scotland) Ltd, a company under common control, owed the company £166,284 (2024: £196,236). This loan is non-interest bearing and is repayable on demand.
Page 6