Acorah Software Products - Accounts Production 19.2.350 false true 31 October 2024 1 November 2023 false 1 November 2024 31 October 2025 31 October 2025 09804139 M A Shaw iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09804139 2024-10-31 09804139 2025-10-31 09804139 2024-11-01 2025-10-31 09804139 frs-core:CurrentFinancialInstruments 2025-10-31 09804139 frs-core:ShareCapital 2025-10-31 09804139 frs-core:RetainedEarningsAccumulatedLosses 2025-10-31 09804139 frs-bus:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 09804139 frs-bus:FilletedAccounts 2024-11-01 2025-10-31 09804139 frs-bus:SmallEntities 2024-11-01 2025-10-31 09804139 frs-bus:AuditExempt-NoAccountantsReport 2024-11-01 2025-10-31 09804139 frs-bus:SmallCompaniesRegimeForAccounts 2024-11-01 2025-10-31 09804139 frs-core:CostValuation 2024-10-31 09804139 frs-core:CostValuation 2025-10-31 09804139 frs-core:ProvisionsForImpairmentInvestments 2024-10-31 09804139 frs-core:ProvisionsForImpairmentInvestments 2025-10-31 09804139 frs-bus:Director1 2024-11-01 2025-10-31 09804139 frs-countries:EnglandWales 2024-11-01 2025-10-31 09804139 2023-10-31 09804139 2024-10-31 09804139 2023-11-01 2024-10-31 09804139 frs-core:CurrentFinancialInstruments 2024-10-31 09804139 frs-core:ShareCapital 2024-10-31 09804139 frs-core:RetainedEarningsAccumulatedLosses 2024-10-31
Registered number: 09804139
MSC Aviation Limited
Unaudited Financial Statements
For The Year Ended 31 October 2025
Sawford Bullard
Blisworth Hill Farm
Stoke Road
Blisworth
Northamptonshire
NN7 3DB
MSC Aviation Limited
Contents
Contents

| Page
--- | ---
Statement of Financial Position | 1
Notes to the Financial Statements | 2—3

Page 1
MSC Aviation Limited
Statement of Financial Position
As At 31 October 2025
Statement of Financial Position
Registered number: 09804139

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Investments | 4 |  | 1,310 |  | 1,310
|  |  | 1,310 |  | 1,310
CURRENT ASSETS
Debtors | 5 | 484,600 |  | 483,957 |
Cash at bank and in hand |  | 810,284 |  | 572,873 |
|  | 1,294,884 |  | 1,056,830 |
Creditors: Amounts Falling Due Within One Year | 6 | (101,799 ) |  | (99,371 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 1,193,085 |  | 957,459
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 1,194,395 |  | 958,769
NET ASSETS |  |  | 1,194,395 |  | 958,769
CAPITAL AND RESERVES
Called up share capital | 7 |  | 100 |  | 100
Income Statement |  |  | 1,194,295 |  | 958,669
SHAREHOLDERS' FUNDS |  |  | 1,194,395 |  | 958,769

For the year ending 31 October 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 Income Statement.
On behalf of the board

M A Shaw Director
13 May 2026

The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
MSC Aviation Limited
Notes to the Financial Statements
For The Year Ended 31 October 2025
Notes to the Financial Statements
1. General Information
MSC Aviation Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09804139 . The registered office is The Old Mill Blisworth Hill Farm, Stoke Road, Blisworth, Northampton, NN7 3DB.
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.
The financial statements are prepared in sterling, which is the functional currency of the entity.
2.2. Turnover
Turnover is measured at the fair value of the consideration received for services rendered, stated net of discounts.
2.3. Financial Instruments
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities.
Where the contractual obligations of financial instruments (including share capital) are equivalent to a similar debt instrument, those financial instruments are classed as financial liabilities. Financial liabilities are presented as such in the balance sheet. Finance costs and gains or losses relating to financial liabilities are included in the profit and loss account. Finance costs are calculated so as to produce a constant rate of return on the outstanding liability.
Where the contractual terms of share capital do not have any terms meeting the definition of a financial liability then this is classed as an equity instrument. Dividends and distributions relating to equity instruments are debited direct to equity.
2.4. 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.
2.5. Consolidation
The company has taken advantage of the option not to prepare consolidated financial statements contained in Section 398 of the Companies Act 2006 on the basis that the company and its subsidiary undertakings comprise a small group.
2.6. Investments
Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses.
Listed investments are measured at fair value with changes in fair value being recognised in profit or loss.
Page 2
Page 3
MSC Aviation Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2024: NIL)
- -
4. Investments

| Subsidiaries
--- | ---
| £
Cost or Valuation
As at 1 November 2024 | 1,310
As at 31 October 2025 | 1,310
Provision
As at 1 November 2024 | -
As at 31 October 2025 | -
Net Book Value
As at 31 October 2025 | 1,310
As at 1 November 2024 | 1,310

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 122,222 |  | 124,335
Amounts owed by group undertakings | 361,180 |  | 358,428
Other debtors | 1,198 |  | 1,194
| 484,600 |  | 483,957

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Other creditors | 6,590 |  | 1,133
Taxation and social security | 95,209 |  | 98,238
| 101,799 |  | 99,371

7. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

Page 3