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 13032426 Mr Christopher O'Brien Mr Gary Sharp iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13032426 2024-03-31 13032426 2025-03-31 13032426 2024-04-01 2025-03-31 13032426 frs-core:CurrentFinancialInstruments 2025-03-31 13032426 frs-core:FurnitureFittings 2025-03-31 13032426 frs-core:FurnitureFittings 2024-04-01 2025-03-31 13032426 frs-core:FurnitureFittings 2024-03-31 13032426 frs-core:ShareCapital 2025-03-31 13032426 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 13032426 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 13032426 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 13032426 frs-bus:SmallEntities 2024-04-01 2025-03-31 13032426 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 13032426 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 13032426 frs-bus:Director1 2024-04-01 2025-03-31 13032426 frs-bus:Director2 2024-04-01 2025-03-31 13032426 frs-core:CurrentFinancialInstruments 1 2025-03-31 13032426 frs-core:CurrentFinancialInstruments 2 2025-03-31 13032426 frs-countries:EnglandWales 2024-04-01 2025-03-31 13032426 2023-03-31 13032426 2024-03-31 13032426 2023-04-01 2024-03-31 13032426 frs-core:CurrentFinancialInstruments 2024-03-31 13032426 frs-core:ShareCapital 2024-03-31 13032426 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31 13032426 frs-core:CurrentFinancialInstruments 1 2024-03-31 13032426 frs-core:CurrentFinancialInstruments 2 2024-03-31
Registered number: 13032426
Morar Preston Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2025
Morar Preston Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—4

Page 1
Morar Preston Ltd
Balance Sheet
As At 31 March 2025
Balance Sheet
Registered number: 13032426

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 400,000 |  | 450,000
|  |  | 400,000 |  | 450,000
CURRENT ASSETS
Debtors | 5 | 467,819 |  | 196,539 |
Cash at bank and in hand |  | 14,349 |  | 21,603 |
|  | 482,168 |  | 218,142 |
Creditors: Amounts Falling Due Within One Year | 6 | (2,343,298 ) |  | (1,106,478 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (1,861,130 ) |  | (888,336 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (1,461,130 ) |  | (438,336 )
NET LIABILITIES |  |  | (1,461,130 ) |  | (438,336 )
CAPITAL AND RESERVES
Called up share capital | 7 |  | 100 |  | 100
Profit and Loss Account |  |  | (1,461,230 ) |  | (438,436 )
SHAREHOLDERS' FUNDS |  |  | (1,461,130) |  | (438,336)

Page 1
Page 2
Morar Preston Ltd
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 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 Sharp Director
24 March 2026

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Morar Preston Ltd
Notes to the Financial Statements
For The Year Ended 31 March 2025
Notes to the Financial Statements
1. General Information
Morar Preston Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13032426 . The registered office is 71-75 Shelton Street, Covent Garden, London, WC2H 9JQ.
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:

Fixtures & Fittings | 10% Straight Line

3. Average Number of Employees
Average number of employees, including directors, during the year was: 79 (2024: 32)
79 32
4. Tangible Assets

| Fixtures & Fittings
--- | ---
| £
Cost
As at 1 April 2024 | 500,000
As at 31 March 2025 | 500,000

...CONTINUED
Page 3
Page 4
Morar Preston Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025

Depreciation
As at 1 April 2024 | 50,000
Provided during the period | 50,000
As at 31 March 2025 | 100,000
Net Book Value
As at 31 March 2025 | 400,000
As at 1 April 2024 | 450,000

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 465,462 |  | 196,539
Prepayments and accrued income | 2,357 |  | -
| 467,819 |  | 196,539

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 433,047 |  | 176,953
Corporation tax | - |  | 11,857
Other taxes and social security | 119,453 |  | 44,323
Other creditor | 218,468 |  | 217,629
Pension creditor | 6,034 |  | 3,393
Attachments creditor | 616 |  | -
Accruals and deferred income | 200,687 |  | 17,790
Amounts owed to related parties | 1,364,993 |  | 634,533
| 2,343,298 |  | 1,106,478

7. Share Capital

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

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