Acorah Software Products - Accounts Production 16.8.310 false true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 13245688 Mr Hugo Flanagan iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13245688 2024-03-31 13245688 2025-03-31 13245688 2024-04-01 2025-03-31 13245688 frs-core:CurrentFinancialInstruments 2025-03-31 13245688 frs-core:Non-currentFinancialInstruments 2025-03-31 13245688 frs-core:ComputerEquipment 2024-04-01 2025-03-31 13245688 frs-core:FurnitureFittings 2024-04-01 2025-03-31 13245688 frs-core:MotorVehicles 2024-04-01 2025-03-31 13245688 frs-core:PlantMachinery 2025-03-31 13245688 frs-core:PlantMachinery 2024-04-01 2025-03-31 13245688 frs-core:PlantMachinery 2024-03-31 13245688 frs-core:ShareCapital 2025-03-31 13245688 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 13245688 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 13245688 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 13245688 frs-bus:SmallEntities 2024-04-01 2025-03-31 13245688 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 13245688 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 13245688 frs-bus:Director1 2024-04-01 2025-03-31 13245688 frs-countries:EnglandWales 2024-04-01 2025-03-31 13245688 2023-03-31 13245688 2024-03-31 13245688 2023-04-01 2024-03-31 13245688 frs-core:CurrentFinancialInstruments 2024-03-31 13245688 frs-core:Non-currentFinancialInstruments 2024-03-31 13245688 frs-core:ShareCapital 2024-03-31 13245688 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: 13245688
Mro Cubed Limited
Unaudited Financial Statements
For The Year Ended 31 March 2025
ISA Consortium Ltd
Mro Cubed Limited
Contents
Contents

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

Page 1
Mro Cubed Limited
Balance Sheet
As At 31 March 2025
Balance Sheet
Registered number: 13245688

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 1,048 |  | -
|  |  | 1,048 |  | -
CURRENT ASSETS
Debtors | 5 | 349,722 |  | 385,284 |
Cash at bank and in hand |  | 39,858 |  | 8,364 |
|  | 389,580 |  | 393,648 |
Creditors: Amounts Falling Due Within One Year | 6 | (348,667 ) |  | (385,431 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 40,913 |  | 8,217
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 41,961 |  | 8,217
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (32,613 ) |  | -
NET ASSETS |  |  | 9,348 |  | 8,217
CAPITAL AND RESERVES
Called up share capital | 8 |  | 100 |  | 100
Profit and Loss Account |  |  | 9,248 |  | 8,117
SHAREHOLDERS' FUNDS |  |  | 9,348 |  | 8,217

Page 1
Page 2
Mro Cubed Limited
Balance Sheet (continued)
As At 31 March 2025
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 member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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 Hugo Flanagan Director
28/01/2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Mro Cubed Limited
Notes to the Financial Statements
For The Year Ended 31 March 2025
Notes to the Financial Statements
1. General Information
Mro Cubed Limited is a private company, limited by shares, incorporated in England & Wales, registered number 13245688 . The registered office is 2d Diss Street, London, E2 7QX.
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:

Plant & Machinery | 25%
Motor Vehicles | 25%
Fixtures & Fittings | 25%
Computer Equipment | 25%

2.4. Taxation
Income tax expense represents the sum of the tax currently payable 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.
Page 3
Page 4
Mro Cubed Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
1 1
4. Tangible Assets

| Plant & Machinery etc.
--- | ---
| £
Cost
As at 1 April 2024 | -
Additions | 1,397
As at 31 March 2025 | 1,397
Depreciation
As at 1 April 2024 | -
Provided during the period | 349
As at 31 March 2025 | 349
Net Book Value
As at 31 March 2025 | 1,048
As at 1 April 2024 | -

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 38,296 |  | 30,513
Amounts owed by participating interests | 11,245 |  | 66,074
Other debtors | 300,181 |  | 288,697
| 349,722 |  | 385,284

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 132,238 |  | 69,278
Bank loans and overdrafts | 54,588 |  | 51,525
Other creditors | 1,794 |  | 70,421
Taxation and social security | 160,047 |  | 194,207
| 348,667 |  | 385,431

Page 4
Page 5
Mro Cubed Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
7. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 32,613 |  | -

8. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

Page 5