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 13572298 Mr Daniel Singleton Mrs Claire Singleton iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13572298 2024-03-31 13572298 2025-03-31 13572298 2024-04-01 2025-03-31 13572298 frs-core:CurrentFinancialInstruments 2025-03-31 13572298 frs-core:Non-currentFinancialInstruments 2025-03-31 13572298 frs-core:MotorVehicles 2025-03-31 13572298 frs-core:MotorVehicles 2024-04-01 2025-03-31 13572298 frs-core:MotorVehicles 2024-03-31 13572298 frs-core:PlantMachinery 2025-03-31 13572298 frs-core:PlantMachinery 2024-04-01 2025-03-31 13572298 frs-core:PlantMachinery 2024-03-31 13572298 frs-core:ShareCapital 2025-03-31 13572298 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 13572298 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 13572298 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 13572298 frs-bus:SmallEntities 2024-04-01 2025-03-31 13572298 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 13572298 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 13572298 frs-bus:Director1 2024-04-01 2025-03-31 13572298 frs-bus:Director2 2024-04-01 2025-03-31 13572298 frs-countries:EnglandWales 2024-04-01 2025-03-31 13572298 2023-03-31 13572298 2024-03-31 13572298 2023-04-01 2024-03-31 13572298 frs-core:CurrentFinancialInstruments 2024-03-31 13572298 frs-core:Non-currentFinancialInstruments 2024-03-31 13572298 frs-core:ShareCapital 2024-03-31 13572298 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: 13572298
Moorlea Construction Services Limited
Financial Statements
For The Year Ended 31 March 2025
Moorlea Construction Services Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—4

Page 1
Moorlea Construction Services Limited
Balance Sheet
As At 31 March 2025
Balance Sheet
Registered number: 13572298

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 18,426 |  | 1,391
|  |  | 18,426 |  | 1,391
CURRENT ASSETS
Debtors | 5 | 4,994 |  | - |
Cash at bank and in hand |  | 740 |  | 36,229 |
|  | 5,734 |  | 36,229 |
Creditors: Amounts Falling Due Within One Year | 6 | (10,931 ) |  | (10,422 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (5,197 ) |  | 25,807
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 13,229 |  | 27,198
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (12,804 ) |  | -
NET ASSETS |  |  | 425 |  | 27,198
CAPITAL AND RESERVES
Called up share capital | 8 |  | 100 |  | 100
Profit and Loss Account |  |  | 325 |  | 27,098
SHAREHOLDERS' FUNDS |  |  | 425 |  | 27,198

Page 1
Page 2
Moorlea Construction Services Limited
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 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 Daniel Singleton Director
11 November 2025

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Moorlea Construction Services Limited
Notes to the Financial Statements
For The Year Ended 31 March 2025
Notes to the Financial Statements
1. General Information
Moorlea Construction Services Limited is a private company, limited by shares, incorporated in England & Wales, registered number 13572298 . The registered office is 16 Queen Street, Ilkeston, Derbyshire, DE7 5GT.
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 rendering of services. Turnover is reduced for 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:

Plant & Machinery | 15% reducing balance
Motor Vehicles | 25% reducing balance

2.4. Leasing and Hire Purchase Contracts
Assets obtained under 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 the profit and loss account as incurred.
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. 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. The carrying amount of deferred tax assets is reviewed at the end of each reporting period.
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
Page 3
Page 4
Moorlea Construction Services Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
4. Tangible Assets

| Plant & Machinery | Motor Vehicles | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 April 2024 | 2,170 | - | 2,170
Additions | - | 18,394 | 18,394
As at 31 March 2025 | 2,170 | 18,394 | 20,564
Depreciation
As at 1 April 2024 | 779 | - | 779
Provided during the period | 209 | 1,150 | 1,359
As at 31 March 2025 | 988 | 1,150 | 2,138
Net Book Value
As at 31 March 2025 | 1,182 | 17,244 | 18,426
As at 1 April 2024 | 1,391 | - | 1,391

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 4,994 |  | -

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 3,415 |  | -
Trade creditors | 1 |  | -
Other creditors | 708 |  | 920
Taxation and social security | 6,807 |  | 9,502
| 10,931 |  | 10,422

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 12,804 |  | -

8. Share Capital

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

Page 4