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 07915812 Mr Joshua Hough Mr Hansaka Fernando Mr Maurice Andre Hernandez Mr John Crowell Brodies Secretarial Services Limited true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07915812 2025-01-31 07915812 2025-12-31 07915812 2025-02-01 2025-12-31 07915812 frs-core:CurrentFinancialInstruments 2025-12-31 07915812 frs-core:Non-currentFinancialInstruments 2025-12-31 07915812 frs-core:ComputerEquipment 2025-12-31 07915812 frs-core:ComputerEquipment 2025-02-01 2025-12-31 07915812 frs-core:ComputerEquipment 2025-01-31 07915812 frs-core:MotorVehicles 2025-12-31 07915812 frs-core:MotorVehicles 2025-02-01 2025-12-31 07915812 frs-core:MotorVehicles 2025-01-31 07915812 frs-core:PlantMachinery 2025-12-31 07915812 frs-core:PlantMachinery 2025-02-01 2025-12-31 07915812 frs-core:PlantMachinery 2025-01-31 07915812 frs-core:SharePremium 2025-12-31 07915812 frs-core:ShareCapital 2025-12-31 07915812 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 07915812 frs-bus:PrivateLimitedCompanyLtd 2025-02-01 2025-12-31 07915812 frs-bus:FilletedAccounts 2025-02-01 2025-12-31 07915812 frs-bus:SmallEntities 2025-02-01 2025-12-31 07915812 frs-bus:AuditExempt-NoAccountantsReport 2025-02-01 2025-12-31 07915812 frs-bus:SmallCompaniesRegimeForAccounts 2025-02-01 2025-12-31 07915812 1 2025-02-01 2025-12-31 07915812 frs-core:CostValuation 2025-01-31 07915812 frs-core:CostValuation 2025-12-31 07915812 frs-core:ProvisionsForImpairmentInvestments 2025-01-31 07915812 frs-core:ProvisionsForImpairmentInvestments 2025-12-31 07915812 frs-bus:Director1 2025-02-01 2025-12-31 07915812 frs-bus:Director2 2025-02-01 2025-12-31 07915812 frs-bus:Director3 2025-02-01 2025-12-31 07915812 frs-bus:Director4 2025-02-01 2025-12-31 07915812 frs-bus:CompanySecretary1 2025-02-01 2025-12-31 07915812 frs-countries:EnglandWales 2025-02-01 2025-12-31 07915812 2024-01-31 07915812 2025-01-31 07915812 2024-02-01 2025-01-31 07915812 frs-core:CurrentFinancialInstruments 2025-01-31 07915812 frs-core:Non-currentFinancialInstruments 2025-01-31 07915812 frs-core:SharePremium 2025-01-31 07915812 frs-core:ShareCapital 2025-01-31 07915812 frs-core:RetainedEarningsAccumulatedLosses 2025-01-31
Registered number: 07915812
MAS Networks Ltd
Unaudited Financial Statements
For the Period 1 February 2025 to 31 December 2025
Blackman Terry Accountants Limited
MAS Networks Ltd
Contents
Contents

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

Page 1
MAS Networks Ltd
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: 07915812

| 31 December 2025 | 31 January 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 105,117 |  | 99,307
Investments | 5 |  | 1,611,344 |  | 1,611,344
|  |  | 1,716,461 |  | 1,710,651
CURRENT ASSETS
Stocks | 6 | 12,588 |  | 11,264 |
Debtors | 7 | 4,025,719 |  | 2,763,661 |
Cash at bank and in hand |  | 180,359 |  | 223,873 |
|  | 4,218,666 |  | 2,998,798 |
Creditors: Amounts Falling Due Within One Year | 8 | (353,610 ) |  | (978,264 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 3,865,056 |  | 2,020,534
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 5,581,517 |  | 3,731,185
Creditors: Amounts Falling Due After More Than One Year | 9 |  | (21,076 ) |  | (25,184 )
NET ASSETS |  |  | 5,560,441 |  | 3,706,001
CAPITAL AND RESERVES
Called up share capital | 10 |  | 1,001 |  | 1,001
Share premium account |  |  | 129 |  | 129
Profit and Loss Account |  |  | 5,559,311 |  | 3,704,871
SHAREHOLDERS' FUNDS |  |  | 5,560,441 |  | 3,706,001

Page 1
Page 2
MAS Networks Ltd
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 Networks Ltd
Notes to the Financial Statements
For the Period 1 February 2025 to 31 December 2025
Notes to the Financial Statements
1. General Information
MAS Networks Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 07915812 . 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:

Plant & Machinery | 2 Year Staight Line
Motor Vehicles | 25% Reducing Balance
Computer Equipment | 25% Reducing Balance

2.4. 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.
2.5. 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.
2.6. 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.
3. Average Number of Employees
Average number of employees, including directors, during the period was: NIL (2025: NIL)
- -
Page 3
Page 4
MAS Networks Ltd
Notes to the Financial Statements (continued)
For the Period 1 February 2025 to 31 December 2025
4. Tangible Assets

| Plant & Machinery | Motor Vehicles | Computer Equipment | Total
--- | --- | --- | --- | ---
| £ | £ | £ | £
Cost
As at 1 February 2025 | 111,947 | 42,744 | 206,738 | 361,429
Additions | 20,283 | - | 26,447 | 46,730
As at 31 December 2025 | 132,230 | 42,744 | 233,185 | 408,159
Depreciation
As at 1 February 2025 | 107,868 | 21,758 | 132,496 | 262,122
Provided during the period | 13,035 | 4,810 | 23,075 | 40,920
As at 31 December 2025 | 120,903 | 26,568 | 155,571 | 303,042
Net Book Value
As at 31 December 2025 | 11,327 | 16,176 | 77,614 | 105,117
As at 1 February 2025 | 4,079 | 20,986 | 74,242 | 99,307

5. Investments

| Subsidiaries
--- | ---
| £
Cost or Valuation
As at 1 February 2025 | 1,611,344
As at 31 December 2025 | 1,611,344
Provision
As at 1 February 2025 | -
As at 31 December 2025 | -
Net Book Value
As at 31 December 2025 | 1,611,344
As at 1 February 2025 | 1,611,344

6. Stocks

| 31 December 2025 |  | 31 January 2025
--- | --- | --- | ---
| £ |  | £
Stock | 12,588 |  | 11,264

7. Debtors

| 31 December 2025 |  | 31 January 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 20,213 |  | 46,895
Amounts owed by group undertakings | 3,939,753 |  | 2,660,756
Other debtors | 65,753 |  | 56,010
| 4,025,719 |  | 2,763,661

Page 4
Page 5
MAS Networks Ltd
Notes to the Financial Statements (continued)
For the Period 1 February 2025 to 31 December 2025
8. Creditors: Amounts Falling Due Within One Year

| 31 December 2025 |  | 31 January 2025
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 4,481 |  | 4,481
Trade creditors | 25,324 |  | 18,882
Other loans | 115,713 |  | 633,966
Amounts owed to group undertakings | 10,633 |  | 40,537
Other creditors | 77,277 |  | 115,538
Taxation and social security | 120,182 |  | 164,860
| 353,610 |  | 978,264

9. Creditors: Amounts Falling Due After More Than One Year

| 31 December 2025 |  | 31 January 2025
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 21,076 |  | 25,184

10. Share Capital

| 31 December 2025 |  | 31 January 2025
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 1,001 |  | 1,001

11. Related Party Transactions
The company has utilised the related party disclosure exemption available for The MAS Group of companies under FRS102 (S33).
12. 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