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 04952840 Miss N Marcus iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04952840 2024-06-30 04952840 2025-06-30 04952840 2024-07-01 2025-06-30 04952840 frs-core:CurrentFinancialInstruments 2025-06-30 04952840 frs-core:Non-currentFinancialInstruments 2025-06-30 04952840 frs-core:FurnitureFittings 2025-06-30 04952840 frs-core:FurnitureFittings 2024-07-01 2025-06-30 04952840 frs-core:FurnitureFittings 2024-06-30 04952840 frs-core:ShareCapital 2025-06-30 04952840 frs-core:RetainedEarningsAccumulatedLosses 2025-06-30 04952840 frs-bus:PrivateLimitedCompanyLtd 2024-07-01 2025-06-30 04952840 frs-bus:FilletedAccounts 2024-07-01 2025-06-30 04952840 frs-bus:SmallEntities 2024-07-01 2025-06-30 04952840 frs-bus:AuditExempt-NoAccountantsReport 2024-07-01 2025-06-30 04952840 frs-bus:SmallCompaniesRegimeForAccounts 2024-07-01 2025-06-30 04952840 frs-bus:OrdinaryShareClass1 2024-07-01 2025-06-30 04952840 frs-bus:OrdinaryShareClass1 2025-06-30 04952840 frs-bus:Director1 2024-07-01 2025-06-30 04952840 frs-countries:EnglandWales 2024-07-01 2025-06-30 04952840 2023-06-30 04952840 2024-06-30 04952840 2023-07-01 2024-06-30 04952840 frs-core:CurrentFinancialInstruments 2024-06-30 04952840 frs-core:Non-currentFinancialInstruments 2024-06-30 04952840 frs-core:ShareCapital 2024-06-30 04952840 frs-core:RetainedEarningsAccumulatedLosses 2024-06-30 04952840 frs-bus:OrdinaryShareClass1 2023-07-01 2024-06-30
Registered number: 04952840
Nicola Marcus Limited
Unaudited Financial Statements
For The Year Ended 30 June 2025
Nicola Marcus Limited
Contents
Contents

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

Page 1
Nicola Marcus Limited
Balance Sheet
As At 30 June 2025
Balance Sheet
Registered number: 04952840

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 569 |  | 759
|  |  | 569 |  | 759
CURRENT ASSETS
Stocks |  | 1,800 |  | 1,500 |
Debtors | 5 | 760 |  | 718 |
Cash at bank and in hand |  | 3,332 |  | 265 |
|  | 5,892 |  | 2,483 |
Creditors: Amounts Falling Due Within One Year | 6 | (16,074 ) |  | (15,358 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (10,182 ) |  | (12,875 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (9,613 ) |  | (12,116 )
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (1,421 ) |  | (5,608 )
NET LIABILITIES |  |  | (11,034 ) |  | (17,724 )
CAPITAL AND RESERVES
Called up share capital | 8 |  | 1 |  | 1
Profit and Loss Account |  |  | (11,035 ) |  | (17,725 )
SHAREHOLDERS' FUNDS |  |  | (11,034) |  | (17,724)

Page 1
Page 2
Nicola Marcus 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 her 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

Miss N Marcus Director
16 March 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Nicola Marcus Limited
Notes to the Financial Statements
For The Year Ended 30 June 2025
Notes to the Financial Statements
1. General Information
Nicola Marcus Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04952840 . The registered office is 40 Mill Street, Stafford, Staffordshire, ST16 2AJ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of section 1a "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.
The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest £.
The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of VAT and trade discounts. The policies adopted for the recognition of turnover are as follows:
Hairdressing
Turnover from hairdressing is recognised when significant risks and rewards of ownership have transferred to the buyer, the amount of turnover can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transaction can be measured reliably. This is usually on completion of the service to a satisfactory standard.
Interest receivable
Interest income is recognised using the effective interest method.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less accumulated depreciation. Cost includes costs directly attributable to making the asset capable of operating as intended. Depreciation is provided at the following rates in order to write off each asset over its estimated useful life.

Fixtures & Fittings | - 25% reducing balance

2.4. Leasing and Hire Purchase Contracts
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.
2.5. Stocks and Work in Progress
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
2.6. Taxation
Current tax represents the amount of tax payable or receivable in respect of the taxable profit (or loss) for the current or past reporting periods. It is measured at the amount expected to be paid or recovered using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
2.7. Pensions
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.
2.8. Debtors and creditors receivable / payable within one year
Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2024: 3)
3 3
Page 3
Page 4
Nicola Marcus Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 June 2025
4. Tangible Assets

| Fixtures & Fittings
--- | ---
| £
Cost
As at 1 July 2024 | 7,370
As at 30 June 2025 | 7,370
Depreciation
As at 1 July 2024 | 6,611
Provided during the period | 190
As at 30 June 2025 | 6,801
Net Book Value
As at 30 June 2025 | 569
As at 1 July 2024 | 759

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Prepayments and accrued income | 760 |  | 718

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans and overdrafts | 8,053 |  | 7,474
Corporation tax | 5,101 |  | 3,871
Other taxes and social security | 112 |  | 58
Other creditors | 366 |  | 710
Accruals and deferred income | 1,698 |  | 2,167
Director's loan account | 744 |  | 1,078
| 16,074 |  | 15,358

Bank overdrafts totalling £3,866 (2024 - £3,390) are secured by way of director's gurantee.
7. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 1,421 |  | 5,608

8. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
Allotted, called up and fully paid | £ |  | £
1 Ordinary Shares of £ 1 each | 1 |  | 1

9. Other Commitments
Total financial commitments, guarantees and contingencies which are not included in the balance sheet amount to £11,500 (2024 £11,500).
Page 4
Page 5
Nicola Marcus Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 June 2025
10. Going Concern
As at 30 June 2025 the company's balance sheet was overdrawn by £11,034 (2024 - £17,724). The director will support the company to ensure it meets its liabilities as they fall due.
Page 5