Acorah Software Products - Accounts Production 16.6.950 false true 31 October 2023 19 October 2022 false 1 November 2023 31 October 2024 31 October 2024 14428412 Mr Mark Leeming Mr Mark Leeming iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 14428412 2023-10-31 14428412 2024-10-31 14428412 2023-11-01 2024-10-31 14428412 frs-core:ComputerEquipment 2024-10-31 14428412 frs-core:ComputerEquipment 2023-11-01 2024-10-31 14428412 frs-core:ComputerEquipment 2023-10-31 14428412 frs-core:MotorVehicles 2024-10-31 14428412 frs-core:MotorVehicles 2023-11-01 2024-10-31 14428412 frs-core:MotorVehicles 2023-10-31 14428412 frs-core:ShareCapital 2024-10-31 14428412 frs-core:RetainedEarningsAccumulatedLosses 2024-10-31 14428412 frs-bus:PrivateLimitedCompanyLtd 2023-11-01 2024-10-31 14428412 frs-bus:FilletedAccounts 2023-11-01 2024-10-31 14428412 frs-bus:SmallEntities 2023-11-01 2024-10-31 14428412 frs-bus:AuditExempt-NoAccountantsReport 2023-11-01 2024-10-31 14428412 frs-bus:SmallCompaniesRegimeForAccounts 2023-11-01 2024-10-31 14428412 frs-core:CostValuation 2023-10-31 14428412 frs-core:AdditionsToInvestments 2024-10-31 14428412 frs-core:CostValuation 2024-10-31 14428412 frs-core:ProvisionsForImpairmentInvestments 2023-10-31 14428412 frs-core:ProvisionsForImpairmentInvestments 2024-10-31 14428412 frs-bus:Director1 2023-11-01 2024-10-31 14428412 frs-bus:CompanySecretary1 2023-11-01 2024-10-31 14428412 frs-countries:EnglandWales 2023-11-01 2024-10-31 14428412 2022-10-18 14428412 2023-10-31 14428412 2022-10-19 2023-10-31 14428412 frs-core:ShareCapital 2023-10-31 14428412 frs-core:RetainedEarningsAccumulatedLosses 2023-10-31
Registered number: 14428412
M & D L Investments Ltd
Unaudited Financial Statements
For The Year Ended 31 October 2024
Thomas & Co International Limited
M & D L Investments Ltd
Contents
Contents

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

Page 1
M & D L Investments Ltd
Balance Sheet
As At 31 October 2024
Balance Sheet
Registered number: 14428412

| 31 October 2024 | 31 October 2023
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 376,059 |  | -
Investments | 5 |  | 585,567 |  | 37,544
|  |  | 961,626 |  | 37,544
CURRENT ASSETS
Debtors | 6 | 362,341 |  | - |
Cash at bank and in hand |  | 2,368,908 |  | 186,642 |
|  | 2,731,249 |  | 186,642 |
Creditors: Amounts Falling Due Within One Year | 7 | (3,918,743 ) |  | (224,086 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (1,187,494 ) |  | (37,444 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (225,868 ) |  | 100
NET (LIABILITIES)/ASSETS |  |  | (225,868 ) |  | 100
CAPITAL AND RESERVES
Called up share capital | 9 |  | 100 |  | 100
Profit and Loss Account |  |  | (225,968 ) |  | -
SHAREHOLDERS' FUNDS |  |  | (225,868) |  | 100

Page 1
Page 2
M & D L Investments Ltd
Balance Sheet (continued)
As At 31 October 2024
For the year ending 31 October 2024 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 Mark Leeming Director
03/12/2025

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
M & D L Investments Ltd
Notes to the Financial Statements
For The Year Ended 31 October 2024
Notes to the Financial Statements
1. General Information
M & D L Investments Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 14428412 . The registered office is 1 Holly House, Uppermill, Oldham, OL3 6LZ.
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. 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:

Motor Vehicles | 12.5% Reducing Balance
Computer Equipment | 25% Straight Line

As the motor vehicles are held as investment assets and not used in the normal course of business, management has determined that a reduced depreciation rate—50% of the standard rate—is appropriate to reflect their longer expected useful lives.
2.3. 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.
2.4. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2023: 1)
1 1
Page 3
Page 4
M & D L Investments Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2024
4. Tangible Assets

| Motor Vehicles | Computer Equipment | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 November 2023 | - | - | -
Additions | 406,750 | 1,468 | 408,218
As at 31 October 2024 | 406,750 | 1,468 | 408,218
Depreciation
As at 1 November 2023 | - | - | -
Provided during the period | 31,823 | 336 | 32,159
As at 31 October 2024 | 31,823 | 336 | 32,159
Net Book Value
As at 31 October 2024 | 374,927 | 1,132 | 376,059
As at 1 November 2023 | - | - | -

5. Investments

| Other
--- | ---
| £
Cost or Valuation
As at 1 November 2023 | 37,544
Additions | 548,023
As at 31 October 2024 | 585,567
Provision
As at 1 November 2023 | -
As at 31 October 2024 | -
Net Book Value
As at 31 October 2024 | 585,567
As at 1 November 2023 | 37,544

6. Debtors

| 31 October 2024 |  | 31 October 2023
--- | --- | --- | ---
| £ |  | £
Due within one year
Amounts owed by group undertakings | 303,017 |  | -
Other debtors | 59,324 |  | -
| 362,341 |  | -

7. Creditors: Amounts Falling Due Within One Year

| 31 October 2024 |  | 31 October 2023
--- | --- | --- | ---
| £ |  | £
Other creditors | 3,918,743 |  | 224,086

Page 4
Page 5
M & D L Investments Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2024
8. Deferred Taxation
The deferred tax asset recognised relates to trading losses carried forward. These are expected to be utilised against future taxable profits within the foreseeable future.
Deferred tax has been calculated using the corporation tax rate substantively enacted at the balance sheet date, being 25%.
9. Share Capital

| 31 October 2024 |  | 31 October 2023
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

Page 5