Acorah Software Products - Accounts Production 19.1.200 false true true 31 March 2025 1 April 2024 false 1 April 2025 31 March 2026 31 March 2026 14545880 Mrs Anna Buckley Mr Adrian Buckley iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 14545880 2025-03-31 14545880 2026-03-31 14545880 2025-04-01 2026-03-31 14545880 frs-core:CurrentFinancialInstruments 2026-03-31 14545880 frs-core:Non-currentFinancialInstruments 2026-03-31 14545880 frs-core:BetweenOneFiveYears 2026-03-31 14545880 frs-core:FurnitureFittings 2025-04-01 2026-03-31 14545880 frs-core:NetGoodwill 2026-03-31 14545880 frs-core:NetGoodwill 2025-04-01 2026-03-31 14545880 frs-core:NetGoodwill 2025-03-31 14545880 frs-core:MotorVehicles 2025-04-01 2026-03-31 14545880 frs-core:PlantMachinery 2026-03-31 14545880 frs-core:PlantMachinery 2025-04-01 2026-03-31 14545880 frs-core:PlantMachinery 2025-03-31 14545880 frs-core:WithinOneYear 2026-03-31 14545880 frs-core:ShareCapital 2026-03-31 14545880 frs-core:RetainedEarningsAccumulatedLosses 2026-03-31 14545880 frs-bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 14545880 frs-bus:FilletedAccounts 2025-04-01 2026-03-31 14545880 frs-bus:SmallEntities 2025-04-01 2026-03-31 14545880 frs-bus:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 14545880 frs-bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 14545880 frs-bus:Director1 2025-04-01 2026-03-31 14545880 frs-bus:Director2 2025-04-01 2026-03-31 14545880 frs-countries:Scotland 2025-04-01 2026-03-31 14545880 2024-03-31 14545880 2025-03-31 14545880 2024-04-01 2025-03-31 14545880 frs-core:CurrentFinancialInstruments 2025-03-31 14545880 frs-core:Non-currentFinancialInstruments 2025-03-31 14545880 frs-core:BetweenOneFiveYears 2025-03-31 14545880 frs-core:WithinOneYear 2025-03-31 14545880 frs-core:ShareCapital 2025-03-31 14545880 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31
Registered number: 14545880
Mindful Memorials Limited
Unaudited Financial Statements
For The Year Ended 31 March 2026
Fisher & Company Limited
Chartered Certified Accountants
65 Market Place
Market Weighton
East Riding of Yorkshire
YO43 3AN
Mindful Memorials Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—7

Page 1
Mindful Memorials Limited
Balance Sheet
As At 31 March 2026
Balance Sheet
Registered number: 14545880

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 5 |  | 5
Tangible Assets | 5 |  | 59,968 |  | 65,216
|  |  | 59,973 |  | 65,221
CURRENT ASSETS
Stocks | 6 | 167,484 |  | 116,705 |
Debtors | 7 | 122,438 |  | 126,113 |
Cash at bank and in hand |  | 21,430 |  | 27,663 |
|  | 311,352 |  | 270,481 |
Creditors: Amounts Falling Due Within One Year | 8 | (607,290 ) |  | (569,473 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (295,938 ) |  | (298,992 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (235,965 ) |  | (233,771 )
Creditors: Amounts Falling Due After More Than One Year | 9 |  | (2,529 ) |  | (15,052 )
NET LIABILITIES |  |  | (238,494 ) |  | (248,823 )
CAPITAL AND RESERVES
Called up share capital | 12 |  | 100 |  | 100
Profit and Loss Account |  |  | (238,594 ) |  | (248,923 )
SHAREHOLDERS' FUNDS |  |  | (238,494) |  | (248,823)

Page 1
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Mindful Memorials Limited
Balance Sheet (continued)
As At 31 March 2026
For the year ending 31 March 2026 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 Anna Buckley Director | Mr Adrian Buckley Director
14 May 2026

The notes on pages 3 to 7 form part of these financial statements.
Page 2
Page 3
Mindful Memorials Limited
Notes to the Financial Statements
For The Year Ended 31 March 2026
Notes to the Financial Statements
1. General Information
Mindful Memorials Limited is a private company, limited by shares, incorporated in Scotland, registered number 14545880 . The registered office is The Mason's Yard Ash Lane, Melbourne, York, YO42 4SW.
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 presentation currency of the financial statements is the Pound Sterling (£).
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.
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.
2.4. 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 the profit and loss account over its estimated economic life of five years.
For the purposes of impairment testing, goodwill is allocated to the cash-generating units expected to benefit from the acquisition. Cash generating units to which goodwill has been allocated are tested for impairment at least annually, or more frequently when the is an indication that the unit may be impaired. If the recoverable amount of the cash-generating unit is less than the carrying amount of the unit, the impairment loss is allocated first to reduce the carrying amount of any goodwill allocated to the unit and then to the other assets of the unit pro-rata on the basis of the carrying amount of each asset in the unit.
2.5. 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 | 10% - 20% Reducing balance
Motor Vehicles | 15% - 25% Reducing balance
Fixtures & Fittings | 10% - 20% Reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset and is credited or charged to the profit or loss.
Impairment of fixed assets
At each reporting period end date, the company reviews the carrying amounts of its tangible and intangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).
...CONTINUED
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Mindful Memorials Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
2.5. Tangible Fixed Assets and Depreciation - continued
Where it is not possible to estimate the recoverable amount on an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.
Recoverable amount is the higher of fair value less costs to sell and value in use.
If the recoverable amount of an assets is estimated to be less than the carrying amount, the carrying amount of the asset is reduced to its recoverable amount. An impairment loss is recognised immediately in profit or loss.
2.6. 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.
2.7. 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.
2.8. 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.
2.9. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 24 (2025: 26)
24 26
Page 4
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Mindful Memorials Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 1 April 2025 | 5
As at 31 March 2026 | 5
Net Book Value
As at 31 March 2026 | 5
As at 1 April 2025 | 5

5. Tangible Assets

| Plant & Machinery etc.
--- | ---
| £
Cost
As at 1 April 2025 | 93,158
Additions | 8,824
As at 31 March 2026 | 101,982
Depreciation
As at 1 April 2025 | 27,942
Provided during the period | 14,072
As at 31 March 2026 | 42,014
Net Book Value
As at 31 March 2026 | 59,968
As at 1 April 2025 | 65,216

The net carrying amount of assets held under finance leases included in plant and machinery above is £26,338 (2025:£32,922).
6. Stocks

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Stock and Work in Progress | 167,484 |  | 116,705

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Mindful Memorials Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
7. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 6,994 |  | 8,340
Other debtors | 39,694 |  | 38,092
| 46,688 |  | 46,432
Due after more than one year
Other debtors | 75,750 |  | 79,681
| 122,438 |  | 126,113

8. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 12,523 |  | 11,355
Trade creditors | 96,640 |  | 86,465
Other creditors | 409,378 |  | 368,141
Taxation and social security | 88,749 |  | 103,512
| 607,290 |  | 569,473

9. Creditors: Amounts Falling Due After More Than One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 2,529 |  | 15,052

10. Secured Creditors
Of the creditors the following amounts are secured.

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 15,052 |  | 26,407

11. Obligations Under Finance Leases and Hire Purchase

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
The future minimum finance lease payments are as follows:
Not later than one year | 12,523 |  | 11,355
Later than one year and not later than five years | 2,529 |  | 15,052
| 15,052 |  | 26,407
| 15,052 |  | 26,407

12. Share Capital

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

Page 6
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Mindful Memorials Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
13. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Not later than one year | 58,400 |  | 59,110
Later than one year and not later than five years | 52,996 |  | 111,396
| 111,396 |  | 170,506

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