Acorah Software Products - Accounts Production 16.8.200 false true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 03274267 Mr Anthony Ryb Mr David Ryb Mr Anthony Ryb Yar Yar Limited c/o First Floor Office, Sentinel House, Sentinel Square, Brent Street, London NW4 2EP true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 03274267 2024-03-31 03274267 2025-03-31 03274267 2024-04-01 2025-03-31 03274267 frs-core:CurrentFinancialInstruments 2025-03-31 03274267 frs-core:ShareCapital 2025-03-31 03274267 frs-core:RetainedEarningsAccumulatedLosses 2024-04-01 2025-03-31 03274267 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 03274267 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 03274267 frs-bus:AbridgedAccounts 2024-04-01 2025-03-31 03274267 frs-bus:SmallEntities 2024-04-01 2025-03-31 03274267 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 03274267 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 03274267 1 2024-04-01 2025-03-31 03274267 frs-bus:Director1 2024-04-01 2025-03-31 03274267 frs-bus:Director2 2024-04-01 2025-03-31 03274267 frs-bus:CompanySecretary1 2024-04-01 2025-03-31 03274267 frs-countries:EnglandWales 2024-04-01 2025-03-31 03274267 2023-03-31 03274267 2024-03-31 03274267 2023-04-01 2024-03-31 03274267 frs-core:CurrentFinancialInstruments 2024-03-31 03274267 frs-core:ShareCapital 2023-03-31 03274267 frs-core:ShareCapital 2024-03-31 03274267 frs-core:RetainedEarningsAccumulatedLosses 2023-04-01 2024-03-31 03274267 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2023-03-31 03274267 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: 03274267
Mercutio Consultants Limited
Unaudited ABRIDGED Financial Statements
For The Year Ended 31 March 2025
Jacob Charles & Co.
Contents
Page
Balance Sheet 1
Statement of Changes in Equity 2
Notes to the Abridged Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 03274267
2025 2024
Notes £ £ £ £
CURRENT ASSETS
Debtors 4 - 1,668
Cash at bank and in hand 6,521 11,447
6,521 13,115
Creditors: Amounts Falling Due Within One Year 5 (29,779 ) (28,689 )
NET CURRENT ASSETS (LIABILITIES) (23,258 ) (15,574 )
TOTAL ASSETS LESS CURRENT LIABILITIES (23,258 ) (15,574 )
NET LIABILITIES (23,258 ) (15,574 )
CAPITAL AND RESERVES
Called up share capital 6 100 100
Profit and Loss Account (23,358 ) (15,674 )
SHAREHOLDERS' FUNDS (23,258) (15,574)
For the year ending 31 March 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.
All of the company's members have consented to the preparation of an Abridged Profit and Loss Account for the year end 31 March 2025 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
Mr Anthony Ryb
Director
Mr David Ryb
Director
28/12/2025
The notes on pages 3 to 4 form part of these financial statements.
Page 1
Page 2
Statement of Changes in Equity
Share Capital Profit and Loss Account Total
£ £ £
As at 1 April 2023 100 (5,237 ) (5,137)
Loss for the year and total comprehensive income - (10,437 ) (10,437)
As at 31 March 2024 and 1 April 2024 100 (15,674 ) (15,574)
Loss for the year and total comprehensive income - (7,684 ) (7,684)
As at 31 March 2025 100 (23,358 ) (23,258)
Page 2
Page 3
Notes to the Abridged Financial Statements
1. General Information
Mercutio Consultants Limited Registered number 03274267 is a limited by shares company incorporated in England & Wales. The Registered Office is First Floor Office, Sentinel House, Sentinel Square, Brent Street, London, NW4 2EP.
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 comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
2.3. 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 average exchange rate for the year. Exchange differences are taken into account in arriving at the operating profit.
2.4. Taxation
The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in periods in which the timing differences reverse, based on tax rates and the law enacted or substantively enacted at the balance sheet date.
2.5. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the year was:  2 (2024: 2)
2 2
4. Debtors
2025 2024
£ £
Due within one year
Trade debtors - 1,020
Corporation tax recoverable assets - 648
- 1,668
5. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Bank loans and overdrafts 11,431 13,478
Other taxes and social security 2,183 850
Accruals and deferred income 2,250 2,200
Directors' loan accounts 13,915 12,161
29,779 28,689
Page 3
Page 4
6. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
7. Ultimate Parent Undertaking and Controlling Party
The company's immediate and ultimate parent undertaking is Yar Yar Limited .
Yar Yar Limited is incorporated in England.
Yar Yar Limited controls 100% of the shares of Mercutio Consultants Limited.
Page 4