Acorah Software Products - Accounts Production 19.2.350 true true 31 August 2024 1 September 2023 false 1 September 2024 31 August 2025 31 August 2025 09182140 Mr Thomas Rogers iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09182140 2024-08-31 09182140 2025-08-31 09182140 2024-09-01 2025-08-31 09182140 frs-core:CurrentFinancialInstruments 2025-08-31 09182140 frs-core:Non-currentFinancialInstruments 2025-08-31 09182140 frs-core:PlantMachinery 2025-08-31 09182140 frs-core:PlantMachinery 2024-09-01 2025-08-31 09182140 frs-core:PlantMachinery 2024-08-31 09182140 frs-core:ShareCapital 2025-08-31 09182140 frs-core:RetainedEarningsAccumulatedLosses 2025-08-31 09182140 frs-bus:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 09182140 frs-bus:FilletedAccounts 2024-09-01 2025-08-31 09182140 frs-bus:SmallEntities 2024-09-01 2025-08-31 09182140 frs-bus:EntityNoLongerTradingButTradedInPast 2024-09-01 2025-08-31 09182140 frs-bus:AuditExempt-NoAccountantsReport 2024-09-01 2025-08-31 09182140 frs-bus:SmallCompaniesRegimeForAccounts 2024-09-01 2025-08-31 09182140 frs-bus:Director1 2024-09-01 2025-08-31 09182140 frs-countries:EnglandWales 2024-09-01 2025-08-31 09182140 2023-08-31 09182140 2024-08-31 09182140 2023-09-01 2024-08-31 09182140 frs-core:CurrentFinancialInstruments 2024-08-31 09182140 frs-core:Non-currentFinancialInstruments 2024-08-31 09182140 frs-core:ShareCapital 2024-08-31 09182140 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31
Registered number: 09182140
M.O.C Prestige Homes Ltd
Unaudited Financial Statements
For The Year Ended 31 August 2025
Trek Accountants Ltd
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 09182140
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1,885 2,299
1,885 2,299
CURRENT ASSETS
Debtors 5 18,342 18,342
Cash at bank and in hand 39,241 39,241
57,583 57,583
Creditors: Amounts Falling Due Within One Year 6 (84,124 ) (83,883 )
NET CURRENT ASSETS (LIABILITIES) (26,541 ) (26,300 )
TOTAL ASSETS LESS CURRENT LIABILITIES (24,656 ) (24,001 )
Creditors: Amounts Falling Due After More Than One Year 7 (42,782 ) (42,782 )
NET LIABILITIES (67,438 ) (66,783 )
CAPITAL AND RESERVES
Called up share capital 8 1 1
Profit and Loss Account (67,439 ) (66,784 )
SHAREHOLDERS' FUNDS (67,438) (66,783)
Page 1
Page 2
For the year ending 31 August 2025 the company was entitled to exemption from audit under section 480 of the Companies Act 2006 relating to dormant 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 Thomas Rogers
Director
14th May 2026
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
M.O.C Prestige Homes Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 09182140 . The registered office is 14 & 15 Southernhay West, Exeter, EX1 1PL.
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. 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% Reducing balance
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2024: 1)
- 1
4. Tangible Assets
Plant & Machinery
£
Cost
As at 1 September 2024 6,200
As at 31 August 2025 6,200
Depreciation
As at 1 September 2024 3,901
Provided during the period 414
As at 31 August 2025 4,315
Net Book Value
As at 31 August 2025 1,885
As at 1 September 2024 2,299
Page 3
Page 4
5. Debtors
2025 2024
£ £
Due within one year
Other debtors 18,342 18,342
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Other creditors 28,500 28,500
Accruals and deferred income 660 420
Director's loan account 54,964 54,963
84,124 83,883
7. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 42,782 42,782
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 1 1
Page 4