Acorah Software Products - Accounts Production 18.1.200 false true true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 05384523 Mr Matthew Penry Davey Mr M Penry-Davey true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 05384523 2024-12-31 05384523 2025-12-31 05384523 2025-01-01 2025-12-31 05384523 frs-core:CurrentFinancialInstruments 2025-12-31 05384523 frs-core:Non-currentFinancialInstruments 2025-12-31 05384523 frs-core:BetweenOneFiveYears 2025-12-31 05384523 frs-core:ComputerEquipment 2025-12-31 05384523 frs-core:ComputerEquipment 2025-01-01 2025-12-31 05384523 frs-core:ComputerEquipment 2024-12-31 05384523 frs-core:MotorVehicles 2025-12-31 05384523 frs-core:MotorVehicles 2025-01-01 2025-12-31 05384523 frs-core:MotorVehicles 2024-12-31 05384523 frs-core:PlantMachinery 2025-12-31 05384523 frs-core:PlantMachinery 2025-01-01 2025-12-31 05384523 frs-core:PlantMachinery 2024-12-31 05384523 frs-core:WithinOneYear 2025-12-31 05384523 frs-core:ShareCapital 2025-12-31 05384523 frs-core:RetainedEarningsAccumulatedLosses 2025-01-01 2025-12-31 05384523 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 05384523 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 05384523 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 05384523 frs-bus:SmallEntities 2025-01-01 2025-12-31 05384523 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 05384523 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 05384523 1 2025-01-01 2025-12-31 05384523 frs-bus:Director1 2025-01-01 2025-12-31 05384523 frs-bus:Director1 2024-12-31 05384523 frs-bus:Director1 2025-12-31 05384523 frs-countries:EnglandWales 2025-01-01 2025-12-31 05384523 2023-12-31 05384523 2024-12-31 05384523 2024-01-01 2024-12-31 05384523 frs-core:CurrentFinancialInstruments 2024-12-31 05384523 frs-core:Non-currentFinancialInstruments 2024-12-31 05384523 frs-core:BetweenOneFiveYears 2024-12-31 05384523 frs-core:MotorVehicles 2024-01-01 2024-12-31 05384523 frs-core:WithinOneYear 2024-12-31 05384523 frs-core:ShareCapital 2023-12-31 05384523 frs-core:ShareCapital 2024-12-31 05384523 frs-core:RetainedEarningsAccumulatedLosses 2024-01-01 2024-12-31 05384523 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2023-12-31 05384523 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: 05384523
MPD Director Limited
Unaudited Financial Statements
For The Year Ended 31 December 2025
Brisan Accountancy Ltd
Canada House, First Floor, 20/20 Business Park
Maidstone
Kent
ME16 0LS
Contents
Page
Balance Sheet 1—2
Statement of Changes in Equity 3
Notes to the Financial Statements 4—7
Page 1
Balance Sheet
Registered number: 05384523
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 62,154 1,798
62,154 1,798
CURRENT ASSETS
Debtors 5 1,365 -
Cash at bank and in hand 171,119 72,165
172,484 72,165
Creditors: Amounts Falling Due Within One Year 6 (145,944 ) (55,961 )
NET CURRENT ASSETS (LIABILITIES) 26,540 16,204
TOTAL ASSETS LESS CURRENT LIABILITIES 88,694 18,002
Creditors: Amounts Falling Due After More Than One Year 7 (52,438 ) -
PROVISIONS FOR LIABILITIES
Deferred Taxation 10 (15,536 ) (444 )
NET ASSETS 20,720 17,558
CAPITAL AND RESERVES
Called up share capital 11 5 5
Profit and Loss Account 20,715 17,553
SHAREHOLDERS' FUNDS 20,720 17,558
Page 1
Page 2
For the year 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 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 Matthew Penry Davey
Director
7 April 2026
The notes on pages 4 to 7 form part of these financial statements.
Page 2
Page 3
Statement of Changes in Equity
Share Capital Profit and Loss Account Total
£ £ £
As at 1 January 2024 5 1,044 1,049
Profit for the year and total comprehensive income - 120,149 120,149
Dividends paid - (103,640) (103,640)
As at 31 December 2024 and 1 January 2025 5 17,553 17,558
Profit for the year and total comprehensive income - 345,362 345,362
Dividends paid - (342,200) (342,200)
As at 31 December 2025 5 20,715 20,720
Page 3
Page 4
Notes to the Financial Statements
1. General Information
MPD Director Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05384523 . The registered office is Canada House, First Floor, 20/20 Business Park, Maidstone, Kent, ME16 0LS.
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 not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
2.3. 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.
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.
2.4. 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 25% reducing balance
Motor Vehicles 25% on cost
Computer Equipment 25% on cost
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.
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 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.
...CONTINUED
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2.6. Taxation - continued
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: 1 (2024: 1)
1 1
4. Tangible Assets
Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £
Cost
As at 1 January 2025 7,650 810 14,729 23,189
Additions - 73,140 3,855 76,995
As at 31 December 2025 7,650 73,950 18,584 100,184
Depreciation
As at 1 January 2025 7,530 810 13,051 21,391
Provided during the period 30 15,238 1,371 16,639
As at 31 December 2025 7,560 16,048 14,422 38,030
Net Book Value
As at 31 December 2025 90 57,902 4,162 62,154
As at 1 January 2025 120 - 1,678 1,798
Included above are assets held under finance leases or hire purchase contracts with a net book value as follows:
2025 2024
£ £
Motor Vehicles 57,902 -
5. Debtors
2025 2024
£ £
Due within one year
Prepayments and accrued income 1,365 -
Page 5
Page 6
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 5,973 -
Trade creditors 229 1,061
Corporation tax 100,080 39,546
Other taxes and social security 167 215
VAT 39,470 15,112
Accruals and deferred income - 2
Director's loan account 25 25
145,944 55,961
7. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 52,438 -
8. Secured Creditors
Of the creditors the following amounts are secured.
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 57,902 -
9. Obligations Under Finance Leases and Hire Purchase
2025 2024
£ £
The future minimum finance lease payments are as follows:
Not later than one year 9,169 -
Later than one year and not later than five years 55,453 -
64,622 -
Less: Finance charges allocated to future periods 6,211 -
58,411 -
10. Deferred Taxation
The provision for deferred tax is made up as follows:
2025 2024
£ £
Other timing differences 15,536 444
11. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 5 5
Page 6
Page 7
12. Directors Advances, Credits and Guarantees
Included within Creditors are the following loans due from directors:
As at 1 January 2025 Amounts advanced Amounts repaid Amounts written off As at 31 December 2025
£ £ £ £ £
Mr Matthew Penry Davey 25 19,258 19,258 - 25
The above loan is unsecured, repayable on demand and ranks equally with other unsecured creditors of the company.
13. Ultimate Controlling Party
The company's ultimate controlling party is Mr M Penry-Davey by virtue of his ownership of 100% of the issued voting share capital in the company.
Page 7