Acorah Software Products - Accounts Production 16.8.310 false true 31 January 2025 1 February 2024 false 1 February 2025 31 December 2025 31 December 2025 07409548 Mr Joshua Hough Mr John Crowell Mr Hansaka Fernando Mr Maurice Andre Hernandez Brodies Secretarial Services Limited true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07409548 2025-01-31 07409548 2025-12-31 07409548 2025-02-01 2025-12-31 07409548 frs-core:CurrentFinancialInstruments 2025-12-31 07409548 frs-core:FurnitureFittings 2025-12-31 07409548 frs-core:FurnitureFittings 2025-02-01 2025-12-31 07409548 frs-core:FurnitureFittings 2025-01-31 07409548 frs-core:ShareCapital 2025-12-31 07409548 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 07409548 frs-bus:PrivateLimitedCompanyLtd 2025-02-01 2025-12-31 07409548 frs-bus:FilletedAccounts 2025-02-01 2025-12-31 07409548 frs-bus:SmallEntities 2025-02-01 2025-12-31 07409548 frs-bus:AuditExempt-NoAccountantsReport 2025-02-01 2025-12-31 07409548 frs-bus:SmallCompaniesRegimeForAccounts 2025-02-01 2025-12-31 07409548 1 2025-02-01 2025-12-31 07409548 frs-bus:Director1 2025-02-01 2025-12-31 07409548 frs-bus:Director2 2025-02-01 2025-12-31 07409548 frs-bus:Director3 2025-02-01 2025-12-31 07409548 frs-bus:Director4 2025-02-01 2025-12-31 07409548 frs-bus:CompanySecretary1 2025-02-01 2025-12-31 07409548 frs-countries:EnglandWales 2025-02-01 2025-12-31 07409548 2024-01-31 07409548 2025-01-31 07409548 2024-02-01 2025-01-31 07409548 frs-core:CurrentFinancialInstruments 2025-01-31 07409548 frs-core:ShareCapital 2025-01-31 07409548 frs-core:RetainedEarningsAccumulatedLosses 2025-01-31
Registered number: 07409548
MAS Design Limited
Unaudited Financial Statements
For the Period 1 February 2025 to 31 December 2025
Blackman Terry Accountants Limited
MAS Design Limited
Contents
Contents

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

Page 1
MAS Design Limited
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: 07409548

| 31 December 2025 | 31 January 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 5,161 |  | 6,695
|  |  | 5,161 |  | 6,695
CURRENT ASSETS
Stocks | 5 | 4,750 |  | 5,200 |
Debtors | 6 | 14,202 |  | 13,864 |
Cash at bank and in hand |  | 4,979 |  | 2,454 |
|  | 23,931 |  | 21,518 |
Creditors: Amounts Falling Due Within One Year | 7 | (53,948 ) |  | (22,990 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (30,017 ) |  | (1,472 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (24,856 ) |  | 5,223
NET (LIABILITIES)/ASSETS |  |  | (24,856 ) |  | 5,223
CAPITAL AND RESERVES
Called up share capital | 8 |  | 1 |  | 1
Profit and Loss Account |  |  | (24,857 ) |  | 5,222
SHAREHOLDERS' FUNDS |  |  | (24,856) |  | 5,223

Page 1
Page 2
MAS Design Limited
Balance Sheet (continued)
As At 31 December 2025
For the period ending 31 December 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 Joshua Hough Director
07/04/2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
MAS Design Limited
Notes to the Financial Statements
For the Period 1 February 2025 to 31 December 2025
Notes to the Financial Statements
1. General Information
MAS Design Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07409548 . The registered office is Bolney Place Cowfold Road, Bolney, Haywards Heath, West Sussex, RH17 5QT .
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 comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns,rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.
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:

Office Equipment | 25% reducing balance

2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.5. Foreign Currencies
Transactions in foreign currencies are initially recorded at the functional currency rate prevailing at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are retranslated into the respective functional currency of the entity at the rates prevailing on the reporting period date. Non-monetary items carried at fair value that are denominated in foreign currencies are retranslated at the rate on the date when the fair value is
re-measured.
Non-monetary items measured in terms of historical cost in a foreign currency are not retranslated.
2.6. Taxation
Income tax expense represents the sum of the tax currently payable and 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.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the period, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
Page 3
Page 4
MAS Design Limited
Notes to the Financial Statements (continued)
For the Period 1 February 2025 to 31 December 2025
3. Average Number of Employees
Average number of employees, including directors, during the period was: NIL (2025: NIL)
- -
4. Tangible Assets

| Office Equipment
--- | ---
| £
Cost
As at 1 February 2025 | 13,702
As at 31 December 2025 | 13,702
Depreciation
As at 1 February 2025 | 7,007
Provided during the period | 1,534
As at 31 December 2025 | 8,541
Net Book Value
As at 31 December 2025 | 5,161
As at 1 February 2025 | 6,695

5. Stocks

| 31 December 2025 |  | 31 January 2025
--- | --- | --- | ---
| £ |  | £
Work in progress | 4,750 |  | 5,200

6. Debtors

| 31 December 2025 |  | 31 January 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 2,714 |  | 1,522
Amounts owed by group undertakings | 10,633 |  | 10,633
Other debtors | 855 |  | 1,709
| 14,202 |  | 13,864

7. Creditors: Amounts Falling Due Within One Year

| 31 December 2025 |  | 31 January 2025
--- | --- | --- | ---
| £ |  | £
Trade creditors | 1,067 |  | -
Amounts owed to group undertakings | 52,131 |  | 22,195
Other creditors | 750 |  | 795
| 53,948 |  | 22,990

Page 4
Page 5
MAS Design Limited
Notes to the Financial Statements (continued)
For the Period 1 February 2025 to 31 December 2025
8. Share Capital

| 31 December 2025 |  | 31 January 2025
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 1 |  | 1

9. Related Party Transactions
The company has utilised the related party disclosure exemption available for The MAS Group of companies under FRS102 (S33).
10. Ultimate Parent Undertaking and Controlling Party
The company's immediate parent is MAS TECHNICAE GROUP (INTERNATIONAL) LTD, incorporated in England and Wales.
The ultimate parent is AK CLL TOPCO LIMITED, incorporated in England and Wales.
Page 5