Acorah Software Products - Accounts Production 16.7.461 false true 30 June 2024 1 July 2023 false 1 July 2024 30 June 2025 30 June 2025 07384711 Mr Anthony York Mrs Rebecca York Mr Anthony York iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07384711 2024-06-30 07384711 2025-06-30 07384711 2024-07-01 2025-06-30 07384711 frs-core:CurrentFinancialInstruments 2025-06-30 07384711 frs-core:Non-currentFinancialInstruments 2025-06-30 07384711 frs-core:MotorVehicles 2025-06-30 07384711 frs-core:MotorVehicles 2024-07-01 2025-06-30 07384711 frs-core:MotorVehicles 2024-06-30 07384711 frs-core:PlantMachinery 2025-06-30 07384711 frs-core:PlantMachinery 2024-07-01 2025-06-30 07384711 frs-core:PlantMachinery 2024-06-30 07384711 frs-core:OtherReservesSubtotal 2025-06-30 07384711 frs-core:ShareCapital 2025-06-30 07384711 frs-core:RetainedEarningsAccumulatedLosses 2025-06-30 07384711 frs-bus:PrivateLimitedCompanyLtd 2024-07-01 2025-06-30 07384711 frs-bus:FilletedAccounts 2024-07-01 2025-06-30 07384711 frs-bus:SmallEntities 2024-07-01 2025-06-30 07384711 frs-bus:AuditExempt-NoAccountantsReport 2024-07-01 2025-06-30 07384711 frs-bus:SmallCompaniesRegimeForAccounts 2024-07-01 2025-06-30 07384711 frs-bus:Director1 2024-07-01 2025-06-30 07384711 frs-bus:Director2 2024-07-01 2025-06-30 07384711 frs-bus:Director2 2024-06-30 07384711 frs-bus:Director2 2025-06-30 07384711 frs-bus:CompanySecretary1 2024-07-01 2025-06-30 07384711 1 2024-07-01 2025-06-30 07384711 frs-countries:EnglandWales 2024-07-01 2025-06-30 07384711 2023-06-30 07384711 2024-06-30 07384711 2023-07-01 2024-06-30 07384711 frs-core:CurrentFinancialInstruments 2024-06-30 07384711 frs-core:Non-currentFinancialInstruments 2024-06-30 07384711 frs-core:OtherReservesSubtotal 2024-06-30 07384711 frs-core:ShareCapital 2024-06-30 07384711 frs-core:RetainedEarningsAccumulatedLosses 2024-06-30 07384711 1 2023-07-01 2024-06-30
Registered number: 07384711
Molart Limited
Unaudited Financial Statements
For The Year Ended 30 June 2025
Kenyon & Co
Molart Limited
Contents
Contents

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

Page 1
Molart Limited
Balance Sheet
As At 30 June 2025
Balance Sheet
Registered number: 07384711

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 10,914 |  | 12,106
Investment Properties | 5 |  | 2,451,588 |  | 2,451,588
|  |  | 2,462,502 |  | 2,463,694
CURRENT ASSETS
Debtors | 6 | 19,841 |  | 38,248 |
Cash at bank and in hand |  | 7,112 |  | 6,020 |
|  | 26,953 |  | 44,268 |
Creditors: Amounts Falling Due Within One Year | 7 | (52,893 ) |  | (41,663 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (25,940 ) |  | 2,605
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 2,436,562 |  | 2,466,299
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (500,000 ) |  | (508,030 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (163,539 ) |  | (163,765 )
NET ASSETS |  |  | 1,773,023 |  | 1,794,504
CAPITAL AND RESERVES
Called up share capital |  |  | 1,525 |  | 1,525
Other reserves |  |  | 1,191,057 |  | 1,191,057
Profit and Loss Account |  |  | 580,441 |  | 601,922
SHAREHOLDERS' FUNDS |  |  | 1,773,023 |  | 1,794,504

Page 1
Page 2
Molart Limited
Balance Sheet (continued)
As At 30 June 2025
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

Mr Anthony York Director | Mrs Rebecca York Director
7 January 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Molart Limited
Notes to the Financial Statements
For The Year Ended 30 June 2025
Notes to the Financial Statements
1. General Information
Molart Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07384711 . The registered office is 1 Aldens Business Court 7a Chudleigh Road, Alphington, Exeter, Devon, EX2 8TS.
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 recognised at the fair value of the consideration received or receivable for rents and services provided in the normal course of business, and is shown net of VAT and other sales related taxes
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:

Plant & Machinery | 15% reducing balance
Motor Vehicles | 20% reducing balance

2.4. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
2.5. 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.
2.6. 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.
Page 3
Page 4
Molart Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 June 2025
3. Average Number of Employees
Average number of employees, including directors, during the year was:

| 2025 |  | 2024
--- | --- | --- | ---
Average number of employees including directors | 2 |  | 2
| 2 |  | 2

4. Tangible Assets

| Plant & Machinery | Motor Vehicles | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 July 2024 | 29,064 | 14,903 | 43,967
Additions | 832 | - | 832
As at 30 June 2025 | 29,896 | 14,903 | 44,799
Depreciation
As at 1 July 2024 | 18,622 | 13,239 | 31,861
Provided during the period | 1,691 | 333 | 2,024
As at 30 June 2025 | 20,313 | 13,572 | 33,885
Net Book Value
As at 30 June 2025 | 9,583 | 1,331 | 10,914
As at 1 July 2024 | 10,442 | 1,664 | 12,106

5. Investment Property

| 2025
--- | ---
| £
Fair Value
As at 1 July 2024 and 30 June 2025 | 2,451,588

If investment property had been accounted for under historical cost accounting rules, the amounts would be:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Cost | 1,321,757 |  | 2,451,588

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 18,854 |  | 26,338
Corporation tax recoverable assets | 987 |  | 987
Directors' loan accounts | - |  | 10,923
| 19,841 |  | 38,248

Page 4
Page 5
Molart Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 June 2025
7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 3,346 |  | 5,698
Bank loans and overdrafts | 8,030 |  | 8,760
Corporation tax | 7,771 |  | 5,414
VAT | 5,791 |  | 6,426
Accruals and deferred income | 14,835 |  | 15,365
Amounts owed to associates | 13,120 |  | -
| 52,893 |  | 41,663

8. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 500,000 |  | 508,030

9. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:

| As at 1 July 2024 | Amounts advanced | Amounts repaid | Amounts written off | As at 30 June 2025
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mrs Rebecca York | 10,923 | - | (10,923 ) | - | -

The above loan is unsecured and repayable on demand.
Page 5