Acorah Software Products - Accounts Production 18.1.170 false true 31 July 2024 1 August 2023 true No description of principal activity 1 August 2024 31 July 2025 31 July 2025 02371169 Mr Nigel Hawes Mrs Pamela Fox Mr Riaan Shields Mr Toby Stevenson Mrs Pamela Fox iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 02371169 2024-07-31 02371169 2025-07-31 02371169 2024-08-01 2025-07-31 02371169 frs-core:CurrentFinancialInstruments 2025-07-31 02371169 frs-core:Non-currentFinancialInstruments 2025-07-31 02371169 frs-core:BetweenOneFiveYears 2025-07-31 02371169 frs-core:ComputerEquipment 2025-07-31 02371169 frs-core:ComputerEquipment 2024-08-01 2025-07-31 02371169 frs-core:ComputerEquipment 2024-07-31 02371169 frs-core:FurnitureFittings 2025-07-31 02371169 frs-core:FurnitureFittings 2024-08-01 2025-07-31 02371169 frs-core:FurnitureFittings 2024-07-31 02371169 frs-core:MotorVehicles 2025-07-31 02371169 frs-core:MotorVehicles 2024-08-01 2025-07-31 02371169 frs-core:MotorVehicles 2024-07-31 02371169 frs-core:PlantMachinery 2025-07-31 02371169 frs-core:PlantMachinery 2024-08-01 2025-07-31 02371169 frs-core:PlantMachinery 2024-07-31 02371169 frs-core:ShareCapital 2025-07-31 02371169 frs-core:RetainedEarningsAccumulatedLosses 2025-07-31 02371169 frs-bus:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31 02371169 frs-bus:FullAccounts 2024-08-01 2025-07-31 02371169 frs-bus:SmallEntities 2024-08-01 2025-07-31 02371169 frs-bus:AuditExempt-NoAccountantsReport 2024-08-01 2025-07-31 02371169 frs-bus:SmallCompaniesRegimeForAccounts 2024-08-01 2025-07-31 02371169 frs-bus:SmallCompaniesRegimeForDirectorsReport 2024-08-01 2025-07-31 02371169 frs-bus:Director1 2024-08-01 2025-07-31 02371169 frs-bus:Director2 2024-08-01 2025-07-31 02371169 frs-bus:Director3 2024-08-01 2025-07-31 02371169 frs-bus:Director4 2024-08-01 2025-07-31 02371169 frs-bus:Director4 2025-07-31 02371169 frs-bus:CompanySecretary1 2024-08-01 2025-07-31 02371169 frs-core:CurrentFinancialInstruments 1 2025-07-31 02371169 frs-countries:EnglandWales 2024-08-01 2025-07-31 02371169 2023-07-31 02371169 2024-07-31 02371169 2023-08-01 2024-07-31 02371169 frs-core:CurrentFinancialInstruments 2024-07-31 02371169 frs-core:Non-currentFinancialInstruments 2024-07-31 02371169 frs-core:BetweenOneFiveYears 2024-07-31 02371169 frs-core:ShareCapital 2024-07-31 02371169 frs-core:RetainedEarningsAccumulatedLosses 2024-07-31 02371169 frs-core:CurrentFinancialInstruments 1 2024-07-31
Registered number: 02371169
Macai - Limited
Directors' Report and
Unaudited Financial Statements
For The Year Ended 31 July 2025
Pam Fox Accountancy Limited
Macai - Limited
Contents
Contents

| Page
--- | ---
Company Information | 1
Directors' Report | 2
Profit and Loss Account | 3
Balance Sheet | 4—5
Notes to the Financial Statements | 6—8

Page 1
Macai - Limited
Company Information
For The Year Ended 31 July 2025
Company Information

Directors | Mr Nigel Hawes
| Mrs Pamela Fox
| Mr Riaan Shields
| Mr Toby Stevenson
Secretary | Mrs Pamela Fox
Company Number | 02371169
Registered Office | 106 Down Street
| West Molesey
| Surrey
| KT8 2TU
Accountants | Pam Fox Accountancy Limited
| 9 Orchard Drive
| Tywning
| Gloucestershire
| GL20 6DZ

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Macai - Limited
Company No. 02371169
Directors' Report For The Year Ended 31 July 2025
Directors' Report
The directors present their report and the financial statements for the year ended 31 July 2025.
Review of the Business
The directors would note that the insolvencies that took place in 2024 calendar year have now been fully accounted for in the 24/25 results. The reported profit for the 24/25 financial year is pleasing in the light of these challenges and reflect a return to an expected level of profitability for the business.
Directors
The directors who held office during the year were as follows:

Mr Nigel Hawes
Mrs Pamela Fox
Mr Riaan Shields
Mr Toby Stevenson | Appointed | 01/08/2024

Statement of Directors' Responsibilities
The directors are responsible for preparing the Directors' Report and the financial statements in accordance with applicable law and regulations.
Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing the financial statements the directors are required to:

- select suitable accounting policies and then apply them consistently;
- make judgments and accounting estimates that are reasonable and prudent;
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The directors are responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.
Small Company Rules
This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.
On behalf of the board

Mr Nigel Hawes Director
25/03/2026

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Macai - Limited
Profit and Loss Account
For The Year Ended 31 July 2025
Profit and Loss Account

| 2025 |  | 2024
--- | --- | --- | ---
| Notes | £ |  | £
TURNOVER |  | 12,511,619 |  | 20,969,368
Cost of sales |  | (11,064,039 ) |  | (19,065,428 )
GROSS PROFIT |  | 1,447,580 |  | 1,903,940
Administrative expenses |  | (1,998,143 ) |  | (1,898,668 )
Other operating income |  | 1,080,016 |  | 388,468
OPERATING PROFIT |  | 529,453 |  | 393,740
Other interest receivable and similar income |  | 1,069 |  | -
Interest payable and similar charges |  | (9,719 ) |  | (4,266 )
PROFIT BEFORE TAXATION |  | 520,803 |  | 389,474
Tax on Profit |  | (150,998 ) |  | (99,663 )
PROFIT AFTER TAXATION BEING PROFIT FOR THE FINANCIAL YEAR |  | 369,805 |  | 289,811

The notes on pages 6 to 8 form part of these financial statements.
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Macai - Limited
Balance Sheet
As At 31 July 2025
Balance Sheet

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 38,298 |  | 51,405
|  |  | 38,298 |  | 51,405
CURRENT ASSETS
Debtors | 5 | 3,713,261 |  | 4,045,757 |
Cash at bank and in hand |  | 203,321 |  | 95,325 |
|  | 3,916,582 |  | 4,141,082 |
Creditors: Amounts Falling Due Within One Year | 6 | (2,523,180 ) |  | (2,876,601 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 1,393,402 |  | 1,264,481
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 1,431,700 |  | 1,315,886
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (17,316 ) |  | (80,701 )
NET ASSETS |  |  | 1,414,384 |  | 1,235,185
CAPITAL AND RESERVES
Called up share capital | 9 |  | 1,000 |  | 1,000
Profit and Loss Account |  |  | 1,413,384 |  | 1,234,185
SHAREHOLDERS' FUNDS |  |  | 1,414,384 |  | 1,235,185

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Macai - Limited
Balance Sheet (continued)
As At 31 July 2025
For the year ending 31 July 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 in accordance with the provisions applicable to companies subject to the small companies regime.
On behalf of the board

Mr Nigel Hawes Director
25/03/2026

The notes on pages 6 to 8 form part of these financial statements.
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Macai - Limited
Notes to the Financial Statements
For The Year Ended 31 July 2025
Notes to the Financial Statements
1. General Information
Macai - Limited is a private company, limited by shares, incorporated in England & Wales, registered number 02371169 . The registered office is 106 Down Street, West Molesey, Surrey, KT8 2TU.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 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:

Plant & Machinery | 25%
Motor Vehicles | 25%
Fixtures & Fittings | 25%
Computer Equipment | 25%

2.4. Leasing and Hire Purchase Contracts
Assets obtained under hire purchase contracts and 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 profit and loss account as incurred.
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Macai - Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 July 2025
2.5. 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 year 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 asset reflects 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 or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was:

| 2025 |  | 2024
--- | --- | --- | ---
Office and administration | 33 |  | 33
| 33 |  | 33

4. Tangible Assets

| Plant & Machinery | Motor Vehicles | Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Cost
As at 1 August 2024 | 166,086 | 18,500 | 36,378 | 98,250 | 319,214
Additions | - | - | - | 9,243 | 9,243
As at 31 July 2025 | 166,086 | 18,500 | 36,378 | 107,493 | 328,457
Depreciation
As at 1 August 2024 | 153,541 | 4,625 | 36,378 | 73,265 | 267,809
Provided during the period | 5,116 | 4,625 | - | 12,609 | 22,350
As at 31 July 2025 | 158,657 | 9,250 | 36,378 | 85,874 | 290,159
Net Book Value
As at 31 July 2025 | 7,429 | 9,250 | - | 21,619 | 38,298
As at 1 August 2024 | 12,545 | 13,875 | - | 24,985 | 51,405

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Macai - Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 July 2025
5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 636,323 |  | 552,858
Amounts recoverable on contracts | 2,646,525 |  | 3,423,310
Prepayments and accrued income | 33,556 |  | 11,573
Other debtors | 12,500 |  | 12,500
VAT | 69,678 |  | 45,516
Amounts owed by group undertakings | 314,679 |  | -
| 3,713,261 |  | 4,045,757

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 980,181 |  | 1,621,182
Corporation tax | 204,215 |  | 99,663
Other taxes and social security | 203,792 |  | 227,296
Net wages | 854 |  | -
Other creditors | 6,972 |  | -
Other creditors (1) | 649,540 |  | 461,851
Accruals and deferred income | 277,015 |  | 157,582
Directors' loan accounts | 200,611 |  | 209,027
Amounts owed to group undertakings | - |  | 100,000
| 2,523,180 |  | 2,876,601

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 17,316 |  | 20,498
Corporation tax | - |  | 60,189
Accruals and deferred income | - |  | 14
| 17,316 |  | 80,701

8. Obligations Under Finance Leases and Hire Purchase

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
The future minimum finance lease payments are as follows:
Later than one year and not later than five years | 17,316 |  | 20,498

9. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 1,000 |  | 1,000

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