Acorah Software Products - Accounts Production 16.5.460 false true 31 May 2024 19 February 2023 false 1 June 2024 31 May 2025 31 May 2025 14674902 Mr Oliver Franks Miss Rebecca Jones iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 14674902 2024-05-31 14674902 2025-05-31 14674902 2024-06-01 2025-05-31 14674902 frs-core:CurrentFinancialInstruments 2025-05-31 14674902 frs-core:ComputerEquipment 2025-05-31 14674902 frs-core:ComputerEquipment 2024-06-01 2025-05-31 14674902 frs-core:ComputerEquipment 2024-05-31 14674902 frs-core:FurnitureFittings 2025-05-31 14674902 frs-core:FurnitureFittings 2024-06-01 2025-05-31 14674902 frs-core:FurnitureFittings 2024-05-31 14674902 frs-core:PlantMachinery 2025-05-31 14674902 frs-core:PlantMachinery 2024-06-01 2025-05-31 14674902 frs-core:PlantMachinery 2024-05-31 14674902 frs-core:ShareCapital 2025-05-31 14674902 frs-core:RetainedEarningsAccumulatedLosses 2025-05-31 14674902 frs-bus:PrivateLimitedCompanyLtd 2024-06-01 2025-05-31 14674902 frs-bus:FilletedAccounts 2024-06-01 2025-05-31 14674902 frs-bus:SmallEntities 2024-06-01 2025-05-31 14674902 frs-bus:AuditExemptWithAccountantsReport 2024-06-01 2025-05-31 14674902 frs-bus:SmallCompaniesRegimeForAccounts 2024-06-01 2025-05-31 14674902 frs-bus:Director1 2024-06-01 2025-05-31 14674902 frs-bus:Director2 2024-06-01 2025-05-31 14674902 frs-countries:EnglandWales 2024-06-01 2025-05-31 14674902 2023-02-18 14674902 2024-05-31 14674902 2023-02-19 2024-05-31 14674902 frs-core:CurrentFinancialInstruments 2024-05-31 14674902 frs-core:ShareCapital 2024-05-31 14674902 frs-core:RetainedEarningsAccumulatedLosses 2024-05-31
Registered number: 14674902
Mettle & Wishbone Ltd
Unaudited Financial Statements
For The Year Ended 31 May 2025
M Cubed Limited
Mettle & Wishbone Ltd
Contents
Contents

| Page
--- | ---
Accountant's Report | 1
Balance Sheet | 2—3
Notes to the Financial Statements | 4—5

Page 1
Mettle & Wishbone Ltd
Accountant's Report
For The Year Ended 31 May 2025
Accountant's Report
Chartered Accountant's report to the directors on the preparation of the unaudited statutory accounts of Mettle & Wishbone Ltd for the year ended 31 May 2025
In order to assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of Mettle & Wishbone Ltd for the year ended 31 May 2025 which comprise the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given to us.
As a practising member of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com/en/membership/regulations-standards-and-guidance.
This report is made solely to the directors of Mettle & Wishbone Ltd , as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Mettle & Wishbone Ltd and state those matters that we have agreed to state to the directors of Mettle & Wishbone Ltd , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Mettle & Wishbone Ltd and its directors, as a body, for our work or for this report.
It is your duty to ensure that Mettle & Wishbone Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Mettle & Wishbone Ltd . You consider that Mettle & Wishbone Ltd is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit of the accounts of Mettle & Wishbone Ltd . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

14/11/2025

M Cubed Limited
Unit 8 The Courtyard
Gaulby Lane
Stoughton
LE2 2FL
Page 1
Page 2
Mettle & Wishbone Ltd
Balance Sheet
As At 31 May 2025
Balance Sheet
Registered number: 14674902

| 31 May 2025 | 31 May 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 6,530 |  | 8,399
|  |  | 6,530 |  | 8,399
CURRENT ASSETS
Stocks | 5 | 2,500 |  | 2,500 |
Debtors | 6 | 833 |  | 833 |
Cash at bank and in hand |  | 12,942 |  | 11,690 |
|  | 16,275 |  | 15,023 |
Creditors: Amounts Falling Due Within One Year | 7 | (22,356 ) |  | (26,417 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (6,081 ) |  | (11,394 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 449 |  | (2,995 )
NET ASSETS/(LIABILITIES) |  |  | 449 |  | (2,995 )
CAPITAL AND RESERVES
Called up share capital | 8 |  | 2 |  | 2
Profit and Loss Account |  |  | 447 |  | (2,997 )
SHAREHOLDERS' FUNDS |  |  | 449 |  | (2,995)

Page 2
Page 3
Mettle & Wishbone Ltd
Balance Sheet (continued)
As At 31 May 2025
For the year ending 31 May 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 Oliver Franks Director
13/11/2025

The notes on pages 4 to 5 form part of these financial statements.
Page 3
Page 4
Mettle & Wishbone Ltd
Notes to the Financial Statements
For The Year Ended 31 May 2025
Notes to the Financial Statements
1. General Information
Mettle & Wishbone Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 14674902 . The registered office is 19 Templer Way, Rothley, Leicester, England, LE7 7RB.
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% RBM
Fixtures & Fittings | 25% SLM
Computer Equipment | 33.33% SLM

2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2024: 3)
3 3
4. Tangible Assets

| Plant & Machinery | Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | --- | ---
| £ | £ | £ | £
Cost
As at 1 June 2024 | 5,904 | 4,682 | 690 | 11,276
Additions | - | 732 | - | 732
As at 31 May 2025 | 5,904 | 5,414 | 690 | 12,008
Depreciation
As at 1 June 2024 | 1,476 | 1,171 | 230 | 2,877
Provided during the period | 1,107 | 1,264 | 230 | 2,601
As at 31 May 2025 | 2,583 | 2,435 | 460 | 5,478

...CONTINUED
Page 4
Page 5
Mettle & Wishbone Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 May 2025

Net Book Value
As at 31 May 2025 | 3,321 | 2,979 | 230 | 6,530
As at 1 June 2024 | 4,428 | 3,511 | 460 | 8,399

5. Stocks

| 31 May 2025 |  | 31 May 2024
--- | --- | --- | ---
| £ |  | £
Finished goods | 2,500 |  | 2,500

6. Debtors

| 31 May 2025 |  | 31 May 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 833 |  | 833

7. Creditors: Amounts Falling Due Within One Year

| 31 May 2025 |  | 31 May 2024
--- | --- | --- | ---
| £ |  | £
Other creditors | 22,085 |  | 26,417
Taxation and social security | 271 |  | -
| 22,356 |  | 26,417

8. Share Capital

| 31 May 2025 |  | 31 May 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 2 |  | 2

Page 5