Acorah Software Products - Accounts Production 19.2.350 false true 31 May 2024 1 June 2023 false 1 June 2024 30 September 2025 30 September 2025 10776457 Mrs Katy Hill Mr Oliver Hill Mr Oliver Hill iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10776457 2024-05-31 10776457 2025-09-30 10776457 2024-06-01 2025-09-30 10776457 frs-core:Non-currentFinancialInstruments 2025-09-30 10776457 frs-core:BetweenOneFiveYears 2025-09-30 10776457 frs-core:ComputerEquipment 2024-06-01 2025-09-30 10776457 frs-core:FurnitureFittings 2024-06-01 2025-09-30 10776457 frs-core:NetGoodwill 2024-06-01 2025-09-30 10776457 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-06-01 2025-09-30 10776457 frs-core:MotorVehicles 2024-06-01 2025-09-30 10776457 frs-core:PlantMachinery 2024-06-01 2025-09-30 10776457 frs-core:WithinOneYear 2025-09-30 10776457 frs-core:ShareCapital 2025-09-30 10776457 frs-core:RetainedEarningsAccumulatedLosses 2025-09-30 10776457 frs-bus:PrivateLimitedCompanyLtd 2024-06-01 2025-09-30 10776457 frs-bus:AbridgedAccounts 2024-06-01 2025-09-30 10776457 frs-bus:SmallEntities 2024-06-01 2025-09-30 10776457 frs-bus:AuditExempt-NoAccountantsReport 2024-06-01 2025-09-30 10776457 frs-bus:SmallCompaniesRegimeForAccounts 2024-06-01 2025-09-30 10776457 frs-bus:Director1 2024-06-01 2025-09-30 10776457 frs-bus:Director2 2024-06-01 2025-09-30 10776457 frs-bus:CompanySecretary1 2024-06-01 2025-09-30 10776457 frs-countries:EnglandWales 2024-06-01 2025-09-30 10776457 2023-05-31 10776457 2024-05-31 10776457 2023-06-01 2024-05-31 10776457 frs-core:Non-currentFinancialInstruments 2024-05-31 10776457 frs-core:BetweenOneFiveYears 2024-05-31 10776457 frs-core:WithinOneYear 2024-05-31 10776457 frs-core:ShareCapital 2024-05-31 10776457 frs-core:RetainedEarningsAccumulatedLosses 2024-05-31
Registered number: 10776457
Mylor Mooring Services Limited
Unaudited ABRIDGED Financial Statements
For the Period 1 June 2024 to 30 September 2025
CAD Accountancy Ltd
Contents
Page
Abridged Balance Sheet 1—2
Notes to the Abridged Financial Statements 3—5
Page 1
Abridged Balance Sheet
Registered number: 10776457
30 September 2025 31 May 2024
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 34,667 62,400
Tangible Assets 5 273,860 274,379
308,527 336,779
CURRENT ASSETS
Stocks 6,000 10,000
Debtors 7,867 53,012
Cash at bank and in hand 82,939 95,310
96,806 158,322
Creditors: Amounts Falling Due Within One Year (228,176 ) (200,265 )
NET CURRENT ASSETS (LIABILITIES) (131,370 ) (41,943 )
TOTAL ASSETS LESS CURRENT LIABILITIES 177,157 294,836
Creditors: Amounts Falling Due After More Than One Year - (91,001 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (54,433 ) (51,728 )
NET ASSETS 122,724 152,107
CAPITAL AND RESERVES
Called up share capital 6 100 100
Profit and Loss Account 122,624 152,007
SHAREHOLDERS' FUNDS 122,724 152,107
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For the period ending 30 September 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.
All of the company's members have consented to the preparation of an Abridged Balance Sheet for the year end 30 September 2025 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
Mr Oliver Hill
Director
11th May 2026
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Abridged Financial Statements
1. General Information
Mylor Mooring Services Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10776457 . The registered office is The Warehouse, Anchor Quay, Penryn, Cornwall, TR10 8GZ.
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. 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:
Freehold None
Plant & Machinery 10% straight line
Motor Vehicles 10% straight line
Fixtures & Fittings 10% straight line
Computer Equipment 33% straight line
2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
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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 period, 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 period was: 7 (2024: 7)
7 7
4. Intangible Assets
Total
£
Cost
As at 1 June 2024 208,000
As at 30 September 2025 208,000
Amortisation
As at 1 June 2024 145,600
Provided during the period 27,733
As at 30 September 2025 173,333
Net Book Value
As at 30 September 2025 34,667
As at 1 June 2024 62,400
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5. Tangible Assets
Total
£
Cost
As at 1 June 2024 475,979
Additions 78,504
Disposals (35,382 )
As at 30 September 2025 519,101
Depreciation
As at 1 June 2024 201,600
Provided during the period 67,442
Disposals (23,801 )
As at 30 September 2025 245,241
Net Book Value
As at 30 September 2025 273,860
As at 1 June 2024 274,379
6. Share Capital
30 September 2025 31 May 2024
£ £
Allotted, Called up and fully paid 100 100
7. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:
30 September 2025 31 May 2024
£ £
Not later than one year 6,440 -
Later than one year and not later than five years 16,100 -
22,540 -
8. Related Party Transactions
At the balance sheet date, the company owed Mr O Hill and Mrs K Hill £175,711 by way of a directors loan. This loan has interest charged at 9% per annum and is repayable on demand.
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