Acorah Software Products - Accounts Production 16.7.461 false true 31 March 2024 1 April 2023 false 25 September 2025 1 April 2024 31 March 2025 31 March 2025 10129228 Mr Keshav Sharma Mr Parijat Agarwal Metacube Software Private Limited true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10129228 2024-03-31 10129228 2025-03-31 10129228 2024-04-01 2025-03-31 10129228 frs-core:CurrentFinancialInstruments 2025-03-31 10129228 frs-core:ComputerEquipment 2025-03-31 10129228 frs-core:ComputerEquipment 2024-04-01 2025-03-31 10129228 frs-core:ComputerEquipment 2024-03-31 10129228 frs-core:ShareCapital 2025-03-31 10129228 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 10129228 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 10129228 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 10129228 frs-bus:SmallEntities 2024-04-01 2025-03-31 10129228 frs-bus:Audited 2024-04-01 2025-03-31 10129228 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 10129228 1 2024-04-01 2025-03-31 10129228 frs-bus:Director1 2024-04-01 2025-03-31 10129228 frs-bus:Director2 2024-04-01 2025-03-31 10129228 frs-countries:EnglandWales 2024-04-01 2025-03-31 10129228 2023-03-31 10129228 2024-03-31 10129228 2023-04-01 2024-03-31 10129228 frs-core:CurrentFinancialInstruments 2024-03-31 10129228 frs-core:ShareCapital 2024-03-31 10129228 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: 10129228
Metacube Software Europe Limited
Financial Statements
For The Year Ended 31 March 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 10129228
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1,203 2,040
1,203 2,040
CURRENT ASSETS
Debtors 5 265,268 441,028
Cash at bank and in hand 567,647 522,619
832,915 963,647
Creditors: Amounts Falling Due Within One Year 6 (151,644 ) (262,967 )
NET CURRENT ASSETS (LIABILITIES) 681,271 700,680
TOTAL ASSETS LESS CURRENT LIABILITIES 682,474 702,720
NET ASSETS 682,474 702,720
CAPITAL AND RESERVES
Called up share capital 7 520,000 520,000
Profit and Loss Account 162,474 182,720
SHAREHOLDERS' FUNDS 682,474 702,720
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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 Parijat Agarwal
Director
25/09/2025
The notes on pages 3 to 6 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Metacube Software Europe Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10129228 . The registered office is Metroline House 4th Floor, 118-122 College Road, Harrow, HA1 1BQ.
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 if any.

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:
Computer Equipment straightline over three years
2.4. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
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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. 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: 1 (2024: 1)
1 1
4. Tangible Assets
Computer Equipment
£
Cost
As at 1 April 2024 9,736
Additions 944
As at 31 March 2025 10,680
Depreciation
As at 1 April 2024 7,696
On revaluations 1,781
As at 31 March 2025 9,477
...CONTINUED
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Net Book Value
As at 31 March 2025 1,203
As at 1 April 2024 2,040
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 253,169 432,074
Prepayments and accrued income 3,845 746
Other debtors 472 412
Corporation tax recoverable assets 6,535 -
VAT 1,247 7,796
265,268 441,028
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 146,118 213,880
Corporation tax - 39,420
Other creditors 1,583 6,167
Accruals and deferred income 3,943 3,500
151,644 262,967
7. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 520,000 520,000
8. FRC's Ethical Standard - Provision Available for Small Entities
In common with other businesses of our size and nature we use our auditors to prepare and submit returns to the tax authorities and assist with the preparation of the financial statements.
9. Ultimate Controlling Party
The company's ultimate controlling party is Metacube Software Private Limited by virtue of their ownership of 100% of the issued share capital in the company. Metacube Software Private was incorporated in India. Copies of the group accounts naybe obtained from secretary, SP-6 Phase IV,(software Technology Park), EPIP Sitapura, Jaipur-302 022, India
10. Going Concern
The shareholders have shown their willingness to continue to financially support the company
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11. Audit Information
The auditor's report on the accounts of Metacube Software Europe Limited for the year ended 31 March 2025 was unqualified.
The auditor's report was signed by Murtaza Gulamhusein (Senior Statutory Auditor) for and on behalf of Saymur Accountants , Statutory Auditor.
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