Acorah Software Products - Accounts Production 16.5.460 false true 31 August 2024 1 September 2023 false 1 September 2024 31 August 2025 31 August 2025 12166691 T D McEwan iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12166691 2024-08-31 12166691 2025-08-31 12166691 2024-09-01 2025-08-31 12166691 frs-core:CurrentFinancialInstruments 2025-08-31 12166691 frs-core:Non-currentFinancialInstruments 2025-08-31 12166691 frs-core:ComputerEquipment 2025-08-31 12166691 frs-core:ComputerEquipment 2024-09-01 2025-08-31 12166691 frs-core:ComputerEquipment 2024-08-31 12166691 frs-core:ShareCapital 2025-08-31 12166691 frs-core:RetainedEarningsAccumulatedLosses 2025-08-31 12166691 frs-bus:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 12166691 frs-bus:FilletedAccounts 2024-09-01 2025-08-31 12166691 frs-bus:SmallEntities 2024-09-01 2025-08-31 12166691 frs-bus:AuditExempt-NoAccountantsReport 2024-09-01 2025-08-31 12166691 frs-bus:SmallCompaniesRegimeForAccounts 2024-09-01 2025-08-31 12166691 frs-bus:Director1 2024-09-01 2025-08-31 12166691 frs-bus:Director1 2024-08-31 12166691 frs-bus:Director1 2025-08-31 12166691 frs-core:Non-currentFinancialInstruments 2 2025-08-31 12166691 frs-countries:EnglandWales 2024-09-01 2025-08-31 12166691 2023-08-31 12166691 2024-08-31 12166691 2023-09-01 2024-08-31 12166691 frs-core:CurrentFinancialInstruments 2024-08-31 12166691 frs-core:Non-currentFinancialInstruments 2024-08-31 12166691 frs-core:ShareCapital 2024-08-31 12166691 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31 12166691 frs-core:Non-currentFinancialInstruments 2 2024-08-31
Registered number: 12166691
McEwan Manufacturing and Technical Solutions Ltd
Unaudited Financial Statements
For The Year Ended 31 August 2025
McEwan Manufacturing and Technical Solutions Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
McEwan Manufacturing and Technical Solutions Ltd
Balance Sheet
As At 31 August 2025
Balance Sheet
Registered number: 12166691

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 628 |  | 1,146
|  |  | 628 |  | 1,146
CURRENT ASSETS
Debtors | 5 | 31,958 |  | 40,632 |
Cash at bank and in hand |  | 4,725 |  | 3,533 |
|  | 36,683 |  | 44,165 |
Creditors: Amounts Falling Due Within One Year | 6 | (22,125 ) |  | (27,431 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 14,558 |  | 16,734
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 15,186 |  | 17,880
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (12,334 ) |  | (15,294 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (119 ) |  | (217 )
NET ASSETS |  |  | 2,733 |  | 2,369
CAPITAL AND RESERVES
Called up share capital | 8 |  | 100 |  | 100
Profit and Loss Account |  |  | 2,633 |  | 2,269
SHAREHOLDERS' FUNDS |  |  | 2,733 |  | 2,369

Page 1
Page 2
McEwan Manufacturing and Technical Solutions Ltd
Balance Sheet (continued)
As At 31 August 2025
For the year ending 31 August 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

T D McEwan Director
28 October 2025

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
McEwan Manufacturing and Technical Solutions Ltd
Notes to the Financial Statements
For The Year Ended 31 August 2025
Notes to the Financial Statements
1. General Information
McEwan Manufacturing and Technical Solutions Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12166691 . The registered office is Avaland House, 110 London Road, Apsley, Hemel Hempstead, Hertfordshire, HP3 9SD.
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, excluding discounts, rebates, value added tax and other sales taxes.
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:

Computer Equipment | 25% on cost

2.4. 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.
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.
Page 3
Page 4
McEwan Manufacturing and Technical Solutions Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2025
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2024: 3)
- 3
4. Tangible Assets

| Computer Equipment
--- | ---
| £
Cost
As at 1 September 2024 | 1,848
Disposals | (666 )
As at 31 August 2025 | 1,182
Depreciation
As at 1 September 2024 | 702
Provided during the period | 296
Disposals | (444 )
As at 31 August 2025 | 554
Net Book Value
As at 31 August 2025 | 628
As at 1 September 2024 | 1,146

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 8,077 |  | 16,437
Other debtors | - |  | 170
Corporation tax recoverable assets | 5,039 |  | -
Director's loan account | 18,842 |  | 24,025
| 31,958 |  | 40,632

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 945 |  | 945
Bank loans and overdrafts | 2,960 |  | 2,887
Corporation tax | 17,295 |  | 20,264
VAT | 925 |  | 3,335
| 22,125 |  | 27,431

Page 4
Page 5
McEwan Manufacturing and Technical Solutions Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2025
7. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans - 1-5 years | 12,334 |  | 15,294

8. Share Capital

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

9. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:

| As at 1 September 2024 | Amounts advanced | Amounts repaid | Amounts written off | As at 31 August 2025
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mr Timothy McEwan | 24,025 | - | (5,183 ) | - | 18,842

The director's loan is subject to interest calculated at the official rate published by HM Revenue & Customs. During the year ended 31 August 2025 interest of £514 (FY2024 £193) was charged to the director's loan account and included in the profit and loss account as Interest Receivable.
Page 5