Acorah Software Products - Accounts Production 16.7.461 false true 28 February 2024 1 March 2023 false 29 February 2024 28 February 2025 28 February 2025 SC723212 Mr Simon Mullay Mrs Karen Mullay iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC723212 2024-02-28 SC723212 2025-02-28 SC723212 2024-02-29 2025-02-28 SC723212 frs-core:CurrentFinancialInstruments 2025-02-28 SC723212 frs-core:ComputerEquipment 2025-02-28 SC723212 frs-core:ComputerEquipment 2024-02-29 2025-02-28 SC723212 frs-core:ComputerEquipment 2024-02-28 SC723212 frs-core:ShareCapital 2025-02-28 SC723212 frs-core:RetainedEarningsAccumulatedLosses 2025-02-28 SC723212 frs-bus:PrivateLimitedCompanyLtd 2024-02-29 2025-02-28 SC723212 frs-bus:FilletedAccounts 2024-02-29 2025-02-28 SC723212 frs-bus:SmallEntities 2024-02-29 2025-02-28 SC723212 frs-bus:AuditExempt-NoAccountantsReport 2024-02-29 2025-02-28 SC723212 frs-bus:SmallCompaniesRegimeForAccounts 2024-02-29 2025-02-28 SC723212 frs-bus:Director1 2024-02-29 2025-02-28 SC723212 frs-bus:Director1 2024-02-28 SC723212 frs-bus:Director1 2025-02-28 SC723212 frs-bus:Director2 2024-02-29 2025-02-28 SC723212 frs-countries:Scotland 2024-02-29 2025-02-28 SC723212 2023-02-28 SC723212 2024-02-28 SC723212 2023-03-01 2024-02-28 SC723212 frs-core:CurrentFinancialInstruments 2024-02-28 SC723212 frs-core:ShareCapital 2024-02-28 SC723212 frs-core:RetainedEarningsAccumulatedLosses 2024-02-28
Registered number: SC723212
Mscm Services Ltd
Unaudited Financial Statements
For The Year Ended 28 February 2025
AMCounting Services Ltd
Unit 7 R F L House
Anderson Street
Dunblane
FK15 9AJ
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: SC723212
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 319 478
319 478
CURRENT ASSETS
Debtors 5 20,580 24,473
Cash at bank and in hand 125,895 98,827
146,475 123,300
Creditors: Amounts Falling Due Within One Year 6 (39,777 ) (79,850 )
NET CURRENT ASSETS (LIABILITIES) 106,698 43,450
TOTAL ASSETS LESS CURRENT LIABILITIES 107,017 43,928
NET ASSETS 107,017 43,928
CAPITAL AND RESERVES
Called up share capital 7 2 2
Profit and Loss Account 107,015 43,926
SHAREHOLDERS' FUNDS 107,017 43,928
For the year ending 28 February 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 Simon Mullay
Director
21 November 2025
The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Mscm Services Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC723212 . The registered office is Unit 7, RFL House, Anderson Street, Dunblane, FK15 9AJ.
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:
Computer Equipment 25% Reducing Balance
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: NIL)
1 -
4. Tangible Assets
Computer Equipment
£
Cost
As at 29 February 2024 849
As at 28 February 2025 849
Depreciation
As at 29 February 2024 371
Provided during the period 159
As at 28 February 2025 530
Net Book Value
As at 28 February 2025 319
As at 29 February 2024 478
Page 2
Page 3
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 20,580 24,473
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 2,847 651
Corporation tax 15,343 15,343
VAT 6,295 12,053
Directors' loan accounts 15,292 51,803
39,777 79,850
7. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 2 2
8. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 29 February 2024 Amounts advanced Amounts repaid Amounts written off As at 28 February 2025
£ £ £ £ £
Mr Simon Mullay 51,803 - 36,511 - 15,292
The above loan is unsecured, interest free and repayable on demand.
Dividends paid to directors
2025 2024
£ £
Mr Simon Mullay 40,000 -
Page 3