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Registered number: 07603870
Moira Murray Consultancy Ltd
Financial Statements
For The Year Ended 30 April 2025
BBK Partnership
Chartered Accountants & Statutory Auditors
1 Beauchamp Court, 10 Victors Way
Barnet
Hertfordshire
EN5 5TZ
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 07603870
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1,234 1,505
1,234 1,505
CURRENT ASSETS
Debtors 5 88,760 65,754
Cash at bank and in hand 95 2,935
88,855 68,689
Creditors: Amounts Falling Due Within One Year 6 (88,787 ) (68,671 )
NET CURRENT ASSETS (LIABILITIES) 68 18
TOTAL ASSETS LESS CURRENT LIABILITIES 1,302 1,523
NET ASSETS 1,302 1,523
CAPITAL AND RESERVES
Called up share capital 8 1,000 1,000
Profit and Loss Account 302 523
SHAREHOLDERS' FUNDS 1,302 1,523
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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 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
Mrs M Murray
Director
Miss J Murray
Director
Ms S Murray
Director
28/04/2026
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Moira Murray Consultancy Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 07603870 . The registered office is 1 Beauchamp Court, 10 Victors Way, EN5 5TZ.
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. Going Concern Disclosure
The directors have identified material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern, however, the going concern basis remains appropriate.
2.3. Turnover
Revenue recognition
Revenue is measured at the fair value of the consideration received or receivable and represents the amount receivable for services supplied, net of returns, discounts and value added taxes.
Revenue is recognised based on the service delivery date of when services are delivered to the customer.
2.4. 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 18% on reducing balance
2.5. 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.
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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 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: 1 (2024: 1)
1 1
4. Tangible Assets
Plant & Machinery
£
Cost
As at 1 May 2024 8,942
As at 30 April 2025 8,942
Depreciation
As at 1 May 2024 7,437
Provided during the period 271
As at 30 April 2025 7,708
Net Book Value
As at 30 April 2025 1,234
As at 1 May 2024 1,505
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5. Debtors
2025 2024
£ £
Due within one year
Directors' loan accounts 71,041 49,352
Due after more than one year
Corporation tax recoverable assets 17,719 16,402
88,760 65,754
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Corporation tax 51,988 49,144
Other taxes and social security 993 469
VAT 31,080 17,333
Other creditors - 524
Accruals 4,726 1,201
88,787 68,671
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 1,000 1,000
9. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 May 2024 Amounts advanced Amounts repaid Amounts written off As at 30 April 2025
£ £ £ £ £
Mrs Moira Murray 49,352 77,689 56,000 - 71,041
Interest was charged on the loan at the official rate totalling £1,733 (2024:£ 1,935).
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