Acorah Software Products - Accounts Production 16.6.920 false true 31 July 2024 1 August 2023 false 1 August 2024 31 July 2025 31 July 2025 12120599 Mr Matthew Brown iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12120599 2024-07-31 12120599 2025-07-31 12120599 2024-08-01 2025-07-31 12120599 frs-core:ComputerEquipment 2025-07-31 12120599 frs-core:ComputerEquipment 2024-08-01 2025-07-31 12120599 frs-core:ComputerEquipment 2024-07-31 12120599 frs-core:PlantMachinery 2025-07-31 12120599 frs-core:PlantMachinery 2024-08-01 2025-07-31 12120599 frs-core:PlantMachinery 2024-07-31 12120599 frs-core:ShareCapital 2025-07-31 12120599 frs-core:RetainedEarningsAccumulatedLosses 2025-07-31 12120599 frs-bus:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31 12120599 frs-bus:FilletedAccounts 2024-08-01 2025-07-31 12120599 frs-bus:SmallEntities 2024-08-01 2025-07-31 12120599 frs-bus:AuditExempt-NoAccountantsReport 2024-08-01 2025-07-31 12120599 frs-bus:SmallCompaniesRegimeForAccounts 2024-08-01 2025-07-31 12120599 frs-bus:Director1 2024-08-01 2025-07-31 12120599 frs-countries:EnglandWales 2024-08-01 2025-07-31 12120599 2023-07-31 12120599 2024-07-31 12120599 2023-08-01 2024-07-31 12120599 frs-core:ShareCapital 2024-07-31 12120599 frs-core:RetainedEarningsAccumulatedLosses 2024-07-31
Registered number: 12120599
M&T Electrical Services Ltd
Unaudited Financial Statements
For The Year Ended 31 July 2025
M&T Electrical Services Ltd
Contents
Contents

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

Page 1
M&T Electrical Services Ltd
Balance Sheet
As At 31 July 2025
Balance Sheet
Registered number: 12120599

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 4,633 |  | 4,762
|  |  | 4,633 |  | 4,762
CURRENT ASSETS
Cash at bank and in hand |  | 52,892 |  | 50,444 |
|  | 52,892 |  | 50,444 |
Creditors: Amounts Falling Due Within One Year |  | (28,045 ) |  | (27,181 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 24,847 |  | 23,263
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 29,480 |  | 28,025
NET ASSETS |  |  | 29,480 |  | 28,025
CAPITAL AND RESERVES
Called up share capital | 5 |  | 105 |  | 101
Profit and Loss Account |  |  | 29,375 |  | 27,924
SHAREHOLDERS' FUNDS |  |  | 29,480 |  | 28,025

For the year ending 31 July 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 Matthew Brown Director
31/10/2025

The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
M&T Electrical Services Ltd
Notes to the Financial Statements
For The Year Ended 31 July 2025
Notes to the Financial Statements
1. General Information
M&T Electrical Services Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12120599 . The registered office is 243 Gladstone Road , Barry, CF62 8NE.
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.
Sale of goods
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.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
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:

Plant & Machinery | 25% Reducing Balance
Computer Equipment | 25% Reducing Balance

2.4. Taxation
Income tax expense represents the sum of the tax currently payable.
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.
Current 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 tax is also 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: 1 (2024: 1)
1 1
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Page 3
M&T Electrical Services Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 July 2025
4. Tangible Assets

| Plant & Machinery | Computer Equipment | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 August 2024 | 5,500 | 1,133 | 6,633
Additions | - | 1,415 | 1,415
As at 31 July 2025 | 5,500 | 2,548 | 8,048
Depreciation
As at 1 August 2024 | 1,375 | 496 | 1,871
Provided during the period | 1,031 | 513 | 1,544
As at 31 July 2025 | 2,406 | 1,009 | 3,415
Net Book Value
As at 31 July 2025 | 3,094 | 1,539 | 4,633
As at 1 August 2024 | 4,125 | 637 | 4,762

5. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 105 |  | 101

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