Acorah Software Products - Accounts Production 16.7.461 false true 30 November 2024 1 December 2023 false 1 December 2024 30 November 2025 30 November 2025 09325276 Mr Gary Baxter Mr Thomas Baxter iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09325276 2024-11-30 09325276 2025-11-30 09325276 2024-12-01 2025-11-30 09325276 frs-core:CurrentFinancialInstruments 2025-11-30 09325276 frs-core:Non-currentFinancialInstruments 2025-11-30 09325276 frs-core:BetweenOneFiveYears 2025-11-30 09325276 frs-core:ComputerEquipment 2025-11-30 09325276 frs-core:ComputerEquipment 2024-12-01 2025-11-30 09325276 frs-core:ComputerEquipment 2024-11-30 09325276 frs-core:FurnitureFittings 2025-11-30 09325276 frs-core:FurnitureFittings 2024-12-01 2025-11-30 09325276 frs-core:FurnitureFittings 2024-11-30 09325276 frs-core:MotorVehicles 2025-11-30 09325276 frs-core:MotorVehicles 2024-12-01 2025-11-30 09325276 frs-core:MotorVehicles 2024-11-30 09325276 frs-core:PlantMachinery 2025-11-30 09325276 frs-core:PlantMachinery 2024-12-01 2025-11-30 09325276 frs-core:PlantMachinery 2024-11-30 09325276 frs-core:WithinOneYear 2025-11-30 09325276 frs-core:ShareCapital 2025-11-30 09325276 frs-core:RetainedEarningsAccumulatedLosses 2025-11-30 09325276 frs-bus:PrivateLimitedCompanyLtd 2024-12-01 2025-11-30 09325276 frs-bus:FilletedAccounts 2024-12-01 2025-11-30 09325276 frs-bus:SmallEntities 2024-12-01 2025-11-30 09325276 frs-bus:AuditExempt-NoAccountantsReport 2024-12-01 2025-11-30 09325276 frs-bus:SmallCompaniesRegimeForAccounts 2024-12-01 2025-11-30 09325276 frs-bus:Director1 2024-12-01 2025-11-30 09325276 frs-bus:Director2 2024-12-01 2025-11-30 09325276 frs-countries:EnglandWales 2024-12-01 2025-11-30 09325276 2023-11-30 09325276 2024-11-30 09325276 2023-12-01 2024-11-30 09325276 frs-core:CurrentFinancialInstruments 2024-11-30 09325276 frs-core:Non-currentFinancialInstruments 2024-11-30 09325276 frs-core:BetweenOneFiveYears 2024-11-30 09325276 frs-core:WithinOneYear 2024-11-30 09325276 frs-core:ShareCapital 2024-11-30 09325276 frs-core:RetainedEarningsAccumulatedLosses 2024-11-30
Registered number: 09325276
Muneris Product By Design Ltd
Unaudited Financial Statements
For The Year Ended 30 November 2025
Muneris Product By Design Ltd
Contents
Contents

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

Page 1
Muneris Product By Design Ltd
Balance Sheet
As At 30 November 2025
Balance Sheet
Registered number: 09325276

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 168,139 |  | 324,962
Investment Properties | 5 |  | 711,493 |  | 711,493
|  |  | 879,632 |  | 1,036,455
CURRENT ASSETS
Debtors | 6 | 28,194 |  | 18,845 |
Cash at bank and in hand |  | 282,568 |  | 193,556 |
|  | 310,762 |  | 212,401 |
Creditors: Amounts Falling Due Within One Year | 7 | (56,073 ) |  | (56,414 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 254,689 |  | 155,987
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 1,134,321 |  | 1,192,442
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (120,547 ) |  | (156,861 )
NET ASSETS |  |  | 1,013,774 |  | 1,035,581
CAPITAL AND RESERVES
Called up share capital | 11 |  | 100 |  | 100
Profit and Loss Account |  |  | 1,013,674 |  | 1,035,481
SHAREHOLDERS' FUNDS |  |  | 1,013,774 |  | 1,035,581

Page 1
Page 2
Muneris Product By Design Ltd
Balance Sheet (continued)
As At 30 November 2025
For the year ending 30 November 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 Gary Baxter Director
16/03/2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Muneris Product By Design Ltd
Notes to the Financial Statements
For The Year Ended 30 November 2025
Notes to the Financial Statements
1. General Information
Muneris Product By Design Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 09325276 . The registered office is King Street Works, Oxford Road, Bradford, BD11 1EJ.
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.
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 | 25% Reducing balance
Fixtures & Fittings | 25% Reducing balance
Computer Equipment | 25% Reducing balance

2.4. Investment Properties
Investment property is shown at the most recent valuation. Any aggregare surplus or deficit arising from changes in fair value is recognised in the profit and loss account.
2.5. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
2.6. 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.
2.7. Pensions
The company operates a defined contribution pension scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 5 (2024: 5)
5 5
Page 3
Page 4
Muneris Product By Design Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 November 2025
4. Tangible Assets

| Plant & Machinery | Motor Vehicles | Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Cost
As at 1 December 2024 | 37,169 | 415,335 | 20,021 | 20,192 | 492,717
Additions | - | - | 100 | 2,132 | 2,232
Disposals | (2,262 ) | (153,692 ) | - | - | (155,954 )
As at 30 November 2025 | 34,907 | 261,643 | 20,121 | 22,324 | 338,995
Depreciation
As at 1 December 2024 | 22,090 | 119,231 | 14,797 | 11,637 | 167,755
Provided during the period | - | 58,371 | 1,317 | 2,369 | 62,057
Disposals | - | (58,956 ) | - | - | (58,956 )
As at 30 November 2025 | 22,090 | 118,646 | 16,114 | 14,006 | 170,856
Net Book Value
As at 30 November 2025 | 12,817 | 142,997 | 4,007 | 8,318 | 168,139
As at 1 December 2024 | 15,079 | 296,104 | 5,224 | 8,555 | 324,962

5. Investment Property

| 2025
--- | ---
| £
Fair Value
As at 1 December 2024 and 30 November 2025 | 711,493

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 24,043 |  | 15,175
Prepayments and accrued income | 2,851 |  | 3,670
Other debtors | 1,300 |  | -
| 28,194 |  | 18,845

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 26,530 |  | 41,301
Trade creditors | 666 |  | 219
Other taxes and social security | 11,547 |  | -
VAT | 8,705 |  | 5,867
Other creditors | 668 |  | 618
Accruals and deferred income | 4,754 |  | 5,524
Directors' loan accounts | 3,203 |  | 2,885
| 56,073 |  | 56,414

Page 4
Page 5
Muneris Product By Design Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 November 2025
8. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 120,547 |  | 156,861

9. Secured Creditors
Of the creditors the following amounts are secured.

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 147,077 |  | 198,162

10. Obligations Under Finance Leases and Hire Purchase

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
The future minimum finance lease payments are as follows:
Not later than one year | 26,530 |  | 41,301
Later than one year and not later than five years | 120,547 |  | 156,861
| 147,077 |  | 198,162
| 147,077 |  | 198,162

11. Share Capital

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

12. Dividends

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
On equity shares:
Interim dividend paid | 74,000 |  | 14,400

13. Related Party Transactions
SPL Components Ltd
A company controlled by Mr. G.P. Baxter

| 2025 |  | 2024
| £ |  | £
Included in Sales | 271,339 |  | 169,426
Included in Trade Debtors | 19,168 |  | 8,050

Page 5