Acorah Software Products - Accounts Production 16.6.950 false true 30 June 2024 1 July 2023 false 1 July 2024 30 June 2025 30 June 2025 04215911 Benjamin Cox William Holding Benjamin Cox iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04215911 2024-06-30 04215911 2025-06-30 04215911 2024-07-01 2025-06-30 04215911 frs-core:CurrentFinancialInstruments 2025-06-30 04215911 frs-core:ComputerEquipment 2025-06-30 04215911 frs-core:ComputerEquipment 2024-07-01 2025-06-30 04215911 frs-core:ComputerEquipment 2024-06-30 04215911 frs-core:FurnitureFittings 2025-06-30 04215911 frs-core:FurnitureFittings 2024-07-01 2025-06-30 04215911 frs-core:FurnitureFittings 2024-06-30 04215911 frs-core:MotorVehicles 2025-06-30 04215911 frs-core:MotorVehicles 2024-07-01 2025-06-30 04215911 frs-core:MotorVehicles 2024-06-30 04215911 frs-core:ShareCapital 2025-06-30 04215911 frs-core:RetainedEarningsAccumulatedLosses 2025-06-30 04215911 frs-bus:PrivateLimitedCompanyLtd 2024-07-01 2025-06-30 04215911 frs-bus:FilletedAccounts 2024-07-01 2025-06-30 04215911 frs-bus:SmallEntities 2024-07-01 2025-06-30 04215911 frs-bus:AuditExempt-NoAccountantsReport 2024-07-01 2025-06-30 04215911 frs-bus:SmallCompaniesRegimeForAccounts 2024-07-01 2025-06-30 04215911 frs-bus:Director1 2024-07-01 2025-06-30 04215911 frs-bus:Director2 2024-07-01 2025-06-30 04215911 frs-bus:CompanySecretary1 2024-07-01 2025-06-30 04215911 frs-countries:EnglandWales 2024-07-01 2025-06-30 04215911 2023-06-30 04215911 2024-06-30 04215911 2023-07-01 2024-06-30 04215911 frs-core:CurrentFinancialInstruments 2024-06-30 04215911 frs-core:ShareCapital 2024-06-30 04215911 frs-core:RetainedEarningsAccumulatedLosses 2024-06-30
Registered number: 04215911
Morph UK Limited
Unaudited ABRIDGED Financial Statements
For The Year Ended 30 June 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 04215911
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 9,681 6,162
9,681 6,162
CURRENT ASSETS
Debtors 5 52,180 59,844
Cash at bank and in hand 70,309 106,533
122,489 166,377
Creditors: Amounts Falling Due Within One Year 6 (90,798 ) (147,113 )
NET CURRENT ASSETS (LIABILITIES) 31,691 19,264
TOTAL ASSETS LESS CURRENT LIABILITIES 41,372 25,426
PROVISIONS FOR LIABILITIES
Deferred Taxation (1,839 ) (1,349 )
NET ASSETS 39,533 24,077
CAPITAL AND RESERVES
Called up share capital 7 750 750
Profit and Loss Account 38,783 23,327
SHAREHOLDERS' FUNDS 39,533 24,077
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Page 2
For the year ending 30 June 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
Benjamin Cox
Director
27 November 2025
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Morph UK Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04215911 . The registered office is Masonic Building, 9 Mill Street, Sutton Coldfield, West Midlands, B72 1TJ.
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 and the receipt of royalties. Turnover is reduced for estimated returns, 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:
Motor Vehicles 25% Reducing Balance
Fixtures & Fittings 25% Reducing Balance
Computer Equipment 25% Reducing Balance
2.4. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2024: 3)
3 3
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4. Tangible Assets
Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 July 2024 1,350 4,917 13,401 19,668
Additions - - 5,945 5,945
As at 30 June 2025 1,350 4,917 19,346 25,613
Depreciation
As at 1 July 2024 1,171 4,448 7,887 13,506
Provided during the period 45 118 2,263 2,426
As at 30 June 2025 1,216 4,566 10,150 15,932
Net Book Value
As at 30 June 2025 134 351 9,196 9,681
As at 1 July 2024 179 469 5,514 6,162
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 3,600 -
Prepayments and accrued income 48,580 59,844
52,180 59,844
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 202 242
Corporation tax 10,241 17,796
VAT 6,732 7,623
Accruals and deferred income 1,100 1,050
Directors' loan accounts 72,523 120,402
90,798 147,113
7. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 750 750
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