Acorah Software Products - Accounts Production 19.1.200 false true 30 April 2024 1 May 2023 false 1 May 2024 30 April 2025 30 April 2025 06890099 Mr Michael Turnbull iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 06890099 2024-04-30 06890099 2025-04-30 06890099 2024-05-01 2025-04-30 06890099 frs-core:CurrentFinancialInstruments 2025-04-30 06890099 frs-core:Non-currentFinancialInstruments 2025-04-30 06890099 frs-core:ComputerEquipment 2025-04-30 06890099 frs-core:ComputerEquipment 2024-05-01 2025-04-30 06890099 frs-core:ComputerEquipment 2024-04-30 06890099 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-05-01 2025-04-30 06890099 frs-core:FurnitureFittings 2025-04-30 06890099 frs-core:FurnitureFittings 2024-05-01 2025-04-30 06890099 frs-core:FurnitureFittings 2024-04-30 06890099 frs-core:NetGoodwill 2025-04-30 06890099 frs-core:NetGoodwill 2024-05-01 2025-04-30 06890099 frs-core:NetGoodwill 2024-04-30 06890099 frs-core:OtherResidualIntangibleAssets 2025-04-30 06890099 frs-core:OtherResidualIntangibleAssets 2024-05-01 2025-04-30 06890099 frs-core:OtherResidualIntangibleAssets 2024-04-30 06890099 frs-core:ShareCapital 2025-04-30 06890099 frs-core:RetainedEarningsAccumulatedLosses 2025-04-30 06890099 frs-bus:PrivateLimitedCompanyLtd 2024-05-01 2025-04-30 06890099 frs-bus:FilletedAccounts 2024-05-01 2025-04-30 06890099 frs-bus:SmallEntities 2024-05-01 2025-04-30 06890099 frs-bus:AuditExempt-NoAccountantsReport 2024-05-01 2025-04-30 06890099 frs-bus:SmallCompaniesRegimeForAccounts 2024-05-01 2025-04-30 06890099 frs-bus:Director1 2024-05-01 2025-04-30 06890099 frs-core:Non-currentFinancialInstruments 1 2025-04-30 06890099 frs-core:CurrentFinancialInstruments 2 2025-04-30 06890099 frs-countries:EnglandWales 2024-05-01 2025-04-30 06890099 2023-04-30 06890099 2024-04-30 06890099 2023-05-01 2024-04-30 06890099 frs-core:CurrentFinancialInstruments 2024-04-30 06890099 frs-core:Non-currentFinancialInstruments 2024-04-30 06890099 frs-core:ShareCapital 2024-04-30 06890099 frs-core:RetainedEarningsAccumulatedLosses 2024-04-30 06890099 frs-core:Non-currentFinancialInstruments 1 2024-04-30 06890099 frs-core:CurrentFinancialInstruments 2 2024-04-30
Registered number: 06890099
MAT Accountancy Services Ltd
Unaudited Financial Statements
For The Year Ended 30 April 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 06890099
2025 2024
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 241,099 246,099
Tangible Assets 5 195,304 163,766
436,403 409,865
CURRENT ASSETS
Debtors 6 214,311 219,800
Cash at bank and in hand 75,100 45,200
289,411 265,000
Creditors: Amounts Falling Due Within One Year 7 (205,742 ) (216,823 )
NET CURRENT ASSETS (LIABILITIES) 83,669 48,177
TOTAL ASSETS LESS CURRENT LIABILITIES 520,072 458,042
Creditors: Amounts Falling Due After More Than One Year 8 (20,000 ) (40,000 )
NET ASSETS 500,072 418,042
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account 499,972 417,942
SHAREHOLDERS' FUNDS 500,072 418,042
Page 1
Page 2
For the year ending 30 April 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 his 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 Michael Turnbull
Director
27th April 2026
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
MAT Accountancy Services Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 06890099 . The registered office is TaxAssist House, 35 Mandale Road, Thornaby, Stockton on Tees, TS17 6AD.
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. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 10 years.
2.4. Intangible Fixed Assets and Amortisation - Other Intangible
2.5. 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% RB
Computer Equipment 10% RB
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.
...CONTINUED
Page 3
Page 4
2.6. Taxation - continued
Current and deferred tax are recognised in profit or loss for the year, 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was as follows:
2025 2024
Office and administration 15 15
15 15
4. Intangible Assets
Goodwill Other Total
£ £ £
Cost
As at 1 May 2024 496,844 68,425 565,269
As at 30 April 2025 496,844 68,425 565,269
Amortisation
As at 1 May 2024 319,170 - 319,170
Provided during the period 5,000 - 5,000
As at 30 April 2025 324,170 - 324,170
Net Book Value
As at 30 April 2025 172,674 68,425 241,099
As at 1 May 2024 177,674 68,425 246,099
5. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 May 2024 205,213 94,500 299,713
Additions - 58,183 58,183
As at 30 April 2025 205,213 152,683 357,896
Depreciation
As at 1 May 2024 91,446 44,501 135,947
Provided during the period 11,377 15,268 26,645
As at 30 April 2025 102,823 59,769 162,592
Net Book Value
As at 30 April 2025 102,390 92,914 195,304
As at 1 May 2024 113,767 49,999 163,766
Page 4
Page 5
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 106,818 84,300
MAT Property Loan 107,493 135,500
214,311 219,800
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 31,223 23,439
Bank loans and overdrafts 78,422 154,169
Corporation tax 29,843 (24,459 )
PAYE 14,289 7,792
VAT 36,473 37,891
C Card 518 1,898
Director's loan account 14,974 16,093
205,742 216,823
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
CBIL Loan 20,000 40,000
9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
Page 5