Company registration number 13452610 (England and Wales)
MCH SOFTWARE SOLUTIONS LTD
(FORMERLY KNOWN AS ALLOC8TOR LIMITED)
UNAUDITED FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 APRIL 2025
PAGES FOR FILING WITH REGISTRAR
MCH SOFTWARE SOLUTIONS LTD
(FORMERLY KNOWN AS ALLOC8TOR LIMITED)
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 5
MCH SOFTWARE SOLUTIONS LTD
(FORMERLY KNOWN AS ALLOC8TOR LIMITED)
BALANCE SHEET
AS AT
30 APRIL 2025
30 April 2025
- 1 -
30 April 2025
30 June 2024
Notes
£
£
£
£
Fixed assets
Intangible assets
3
295,961
193,939
Current assets
Debtors
4
2,320
86,928
Cash at bank and in hand
87,326
25,314
89,646
112,242
Creditors: amounts falling due within one year
5
(204,856)
(156,490)
Net current liabilities
(115,210)
(44,248)
Total assets less current liabilities
180,751
149,691
Provisions for liabilities
(73,990)
(48,485)
Net assets
106,761
101,206
Capital and reserves
Called up share capital
300
300
Profit and loss reserves
106,461
100,906
Total equity
106,761
101,206

For the financial Period ended 30 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the Period in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 23 January 2026 and are signed on its behalf by:
Mr M Crompton
Director
Company registration number 13452610 (England and Wales)
MCH SOFTWARE SOLUTIONS LTD
(FORMERLY KNOWN AS ALLOC8TOR LIMITED)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 APRIL 2025
- 2 -
1
Accounting policies
Company information

MCH Software Solutions Ltd is a private company limited by shares incorporated in England and Wales. The registered office is 24 City Business Centre, Hyde Street, Winchester, Hampshire, SO23 7TA.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

During the year the company changed it's name from Alloc8tor Limited to MCH Software Solutions Ltd.

1.2
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

When cash inflows are deferred and represent a financing arrangement, the fair value of the consideration is the present value of the future receipts. The difference between the fair value of the consideration and the nominal amount received is recognised as interest income.

The company recognises revenue when:

The amount of revenue can be reliably measured;

it is probable that future economic benefits will flow to the entity;

and specific criteria have been met for each of the company's activities.

1.3
Intangible fixed assets other than goodwill

Costs associated with maintaining computer software are recognised as an expense as incurred. Development costs that are directly attributable to the design and testing of identifiable and unique software products controlled by the company are recognised as intangible assets when the following criteria are met: it is technically feasible to complete the software so that it will be available for use; management intends to complete the software and use or sell it; there is an ability to use or sell the software; it can be demonstrated how the software will generate probable future economic benefits; adequate technical and other resources to complete the development and to use or sell the software are available; and the expenditure attributable to the software during its development can be reliably measured.

Other development expenditures that do not meet these criteria are recognised as an expense as incurred. Development costs previously recognised as an expense are not recognised as an asset in a subsequent period.

Amortisation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Development costs
20% Staight line
MCH SOFTWARE SOLUTIONS LTD
(FORMERLY KNOWN AS ALLOC8TOR LIMITED)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 30 APRIL 2025
1
Accounting policies
(Continued)
- 3 -
1.4
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.5
Financial instruments
Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

1.6
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes 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 reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date 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 is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

MCH SOFTWARE SOLUTIONS LTD
(FORMERLY KNOWN AS ALLOC8TOR LIMITED)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 30 APRIL 2025
- 4 -
2
Employees

The average monthly number of persons (including directors) employed by the company during the Period was:

2025
2024
Number
Number
Total
0
0
3
Intangible fixed assets
Other
£
Cost
At 1 July 2024
220,776
Additions
138,818
At 30 April 2025
359,594
Amortisation and impairment
At 1 July 2024
26,837
Amortisation charged for the Period
36,796
At 30 April 2025
63,633
Carrying amount
At 30 April 2025
295,961
At 30 June 2024
193,939
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
191
85,508
Prepayments and accrued income
2,129
1,420
2,320
86,928
5
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
10,276
22,132
Taxation and social security
99,271
63,302
Other creditors
95,309
71,056
204,856
156,490
MCH SOFTWARE SOLUTIONS LTD
(FORMERLY KNOWN AS ALLOC8TOR LIMITED)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 30 APRIL 2025
- 5 -
6
Subsequent Events

After the period end, an ongoing contract was not renewed. As a consequence of this, a discount given was reversed and a termination payment became due. The net value of the termination payment is £406,194. This is considered to be a non-adjusting event.

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