Acorah Software Products - Accounts Production 16.8.310 false true 30 June 2024 1 July 2023 false 1 July 2024 30 June 2025 30 June 2025 03809985 Mr N J De Lacy Evans Mr N J De Lacy Evans iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 03809985 2024-06-30 03809985 2025-06-30 03809985 2024-07-01 2025-06-30 03809985 frs-core:CurrentFinancialInstruments 2025-06-30 03809985 frs-core:ComputerEquipment 2025-06-30 03809985 frs-core:ComputerEquipment 2024-07-01 2025-06-30 03809985 frs-core:ComputerEquipment 2024-06-30 03809985 frs-core:MotorVehicles 2025-06-30 03809985 frs-core:MotorVehicles 2024-07-01 2025-06-30 03809985 frs-core:MotorVehicles 2024-06-30 03809985 frs-core:PlantMachinery 2025-06-30 03809985 frs-core:PlantMachinery 2024-07-01 2025-06-30 03809985 frs-core:PlantMachinery 2024-06-30 03809985 frs-core:ShareCapital 2025-06-30 03809985 frs-core:RetainedEarningsAccumulatedLosses 2025-06-30 03809985 frs-bus:PrivateLimitedCompanyLtd 2024-07-01 2025-06-30 03809985 frs-bus:FilletedAccounts 2024-07-01 2025-06-30 03809985 frs-bus:SmallEntities 2024-07-01 2025-06-30 03809985 frs-bus:AuditExempt-NoAccountantsReport 2024-07-01 2025-06-30 03809985 frs-bus:SmallCompaniesRegimeForAccounts 2024-07-01 2025-06-30 03809985 frs-bus:Director1 2024-07-01 2025-06-30 03809985 frs-bus:Director1 2024-06-30 03809985 frs-bus:Director1 2025-06-30 03809985 frs-bus:CompanySecretary1 2024-07-01 2025-06-30 03809985 frs-countries:EnglandWales 2024-07-01 2025-06-30 03809985 2023-06-30 03809985 2024-06-30 03809985 2023-07-01 2024-06-30 03809985 frs-core:CurrentFinancialInstruments 2024-06-30 03809985 frs-core:ShareCapital 2024-06-30 03809985 frs-core:RetainedEarningsAccumulatedLosses 2024-06-30
Registered number: 03809985
The Moving Picture Archive Limited
Financial Statements
For The Year Ended 30 June 2025
The Moving Picture Archive Limited
Contents
Contents

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

Page 1
The Moving Picture Archive Limited
Balance Sheet
As At 30 June 2025
Balance Sheet
Registered number: 03809985

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 2,537 |  | 3,384
|  |  | 2,537 |  | 3,384
CURRENT ASSETS
Debtors | 5 | 10,251 |  | - |
Cash at bank and in hand |  | 13,576 |  | 23,561 |
|  | 23,827 |  | 23,561 |
Creditors: Amounts Falling Due Within One Year | 6 | (5,714 ) |  | (4,986 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 18,113 |  | 18,575
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 20,650 |  | 21,959
NET ASSETS |  |  | 20,650 |  | 21,959
CAPITAL AND RESERVES
Called up share capital | 7 |  | 8 |  | 8
Profit and Loss Account |  |  | 20,642 |  | 21,951
SHAREHOLDERS' FUNDS |  |  | 20,650 |  | 21,959

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The Moving Picture Archive 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 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 N J De Lacy Evans Director
05/03/2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
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The Moving Picture Archive Limited
Notes to the Financial Statements
For The Year Ended 30 June 2025
Notes to the Financial Statements
1. General Information
The Moving Picture Archive Limited is a private company, limited by shares, incorporated in England & Wales, registered number 03809985 . The registered office is 4 Grand Cinema Buildings Poole Road, Westbourne, Bournemouth, Dorset, BH4 9DW.
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% reducing balance
Motor Vehicles | 25% reducing balance
Computer Equipment | 25% reducing balance

2.4. Taxation
Income tax expense represents the sum of the tax currently without calculation of 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
1 1
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The Moving Picture Archive Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 June 2025
4. Tangible Assets

| Plant & Machinery | Motor Vehicles | Computer Equipment | Total
--- | --- | --- | --- | ---
| £ | £ | £ | £
Cost
As at 1 July 2024 | 6,143 | 15,331 | 17,162 | 38,636
As at 30 June 2025 | 6,143 | 15,331 | 17,162 | 38,636
Depreciation
As at 1 July 2024 | 5,173 | 13,284 | 16,795 | 35,252
Provided during the period | 243 | 512 | 92 | 847
As at 30 June 2025 | 5,416 | 13,796 | 16,887 | 36,099
Net Book Value
As at 30 June 2025 | 727 | 1,535 | 275 | 2,537
As at 1 July 2024 | 970 | 2,047 | 367 | 3,384

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 240 |  | -
Other debtors | 10,011 |  | -
| 10,251 |  | -

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 740 |  | 1,341
Corporation tax | 3,879 |  | 2,431
Other creditors | 123 |  | -
Accruals and deferred income | 972 |  | 846
Director's loan account | - |  | 368
| 5,714 |  | 4,986

7. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 8 |  | 8

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The Moving Picture Archive Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 June 2025
8. 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
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mr Norman De Lacy Evans | (368 ) | 29,900 | (20,640 ) | - | 9,392

The above loan is unsecured, interest free and repayable on demand.
The loan was repaid by the director in March 2026.
9. Dividends

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
On equity shares:
Final dividend paid | 17,000 |  | 21,500

10. Related Party Transactions
During the year, the company made sales to Digicom Ltd, a company under the control of the director, Mr N J De Lacy Evans, amounting to £32,250 (2024 £19,750).
In addition, the company reimbursed Mr N J De Lacy Evans £700 (2024 £700) to cover the incremental costs incurred as a result of using his own home from which to conduct the business activities of the company.
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