Acorah Software Products - Accounts Production 19.2.350 false true 30 April 2025 1 May 2024 false 1 May 2025 20 August 2025 20 August 2025 04687034 Mr A Fraser Mr S Kershaw iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04687034 2025-04-30 04687034 2025-08-20 04687034 2025-05-01 2025-08-20 04687034 frs-core:Non-currentFinancialInstruments 2025-08-20 04687034 frs-core:BetweenOneFiveYears 2025-08-20 04687034 frs-core:FurnitureFittings 2025-05-01 2025-08-20 04687034 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-05-01 2025-08-20 04687034 frs-core:MoreThanFiveYears 2025-08-20 04687034 frs-core:MotorVehicles 2025-05-01 2025-08-20 04687034 frs-core:WithinOneYear 2025-08-20 04687034 frs-core:ShareCapital 2025-08-20 04687034 frs-core:RetainedEarningsAccumulatedLosses 2025-08-20 04687034 frs-bus:PrivateLimitedCompanyLtd 2025-05-01 2025-08-20 04687034 frs-bus:AbridgedAccounts 2025-05-01 2025-08-20 04687034 frs-bus:SmallEntities 2025-05-01 2025-08-20 04687034 frs-bus:AuditExempt-NoAccountantsReport 2025-05-01 2025-08-20 04687034 frs-bus:SmallCompaniesRegimeForAccounts 2025-05-01 2025-08-20 04687034 frs-bus:Director1 2025-05-01 2025-08-20 04687034 frs-bus:Director2 2025-05-01 2025-08-20 04687034 frs-countries:EnglandWales 2025-05-01 2025-08-20 04687034 2024-04-30 04687034 2025-04-30 04687034 2024-05-01 2025-04-30 04687034 frs-core:Non-currentFinancialInstruments 2025-04-30 04687034 frs-core:BetweenOneFiveYears 2025-04-30 04687034 frs-core:MoreThanFiveYears 2025-04-30 04687034 frs-core:WithinOneYear 2025-04-30 04687034 frs-core:ShareCapital 2025-04-30 04687034 frs-core:RetainedEarningsAccumulatedLosses 2025-04-30
Registered number: 04687034
Michael G Ryan Son & Daughters Limited
Unaudited ABRIDGED Financial Statements
For the Period 1 May 2025 to 20 August 2025
HSJ Accountants Ltd
Severn House
Hazell Drive
Newport
NP10 8FY
Michael G Ryan Son & Daughters Limited
Contents
Contents

| Page
--- | ---
Company Information | 1
Abridged Balance Sheet | 2—3
Notes to the Abridged Financial Statements | 4—6

Page 1
Michael G Ryan Son & Daughters Limited
Company Information
For the Period 1 May 2025 to 20 August 2025
Company Information

Directors | Mr A Fraser
| Mr S Kershaw
Company Number | 04687034
Registered Office | Cumberland Court ,80 Mount Street,
| Nottingham
| NG1 6HH
Accountants | HSJ Accountants Ltd
| Severn House
| Hazell Drive
| Newport
| NP10 8FY

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Michael G Ryan Son & Daughters Limited
Abridged Balance Sheet
As At 20 August 2025
Abridged Balance Sheet
Registered number: 04687034

| 20 August 2025 | 30 April 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 348,274 |  | 1,027,063
|  |  | 348,274 |  | 1,027,063
CURRENT ASSETS
Stocks |  | 7,637 |  | 17,446 |
Debtors |  | 715,435 |  | 80,067 |
Cash at bank and in hand |  | 63,412 |  | 71,703 |
|  | 786,484 |  | 169,216 |
Creditors: Amounts Falling Due Within One Year |  | (740,540 ) |  | (158,472 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 45,944 |  | 10,744
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 394,218 |  | 1,037,807
Creditors: Amounts Falling Due After More Than One Year |  |  | - |  | (454,621 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (46,021 ) |  | (79,064 )
NET ASSETS |  |  | 348,197 |  | 504,122
CAPITAL AND RESERVES
Called up share capital | 6 |  | 100 |  | 100
Profit and Loss Account |  |  | 348,097 |  | 504,022
SHAREHOLDERS' FUNDS |  |  | 348,197 |  | 504,122

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Michael G Ryan Son & Daughters Limited
Abridged Balance Sheet (continued)
As At 20 August 2025
For the period ending 20 August 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 Profit and Loss Account and an Abridged Balance Sheet for the year end 20 August 2025 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board

Mr A Fraser Director
15 May 2026

The notes on pages 4 to 6 form part of these financial statements.
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Michael G Ryan Son & Daughters Limited
Notes to the Abridged Financial Statements
For the Period 1 May 2025 to 20 August 2025
Notes to the Abridged Financial Statements
1. General Information
Michael G Ryan Son & Daughters Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04687034 . The registered office is Cumberland Court ,80 Mount Street,, Nottingham, NG1 6HH.
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:

Freehold | 2% Straight Line
Motor Vehicles | 25% Straight line
Fixtures & Fittings | 15% Straight line

2.4. 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 profit and loss account as incurred.
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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Michael G Ryan Son & Daughters Limited
Notes to the Abridged Financial Statements (continued)
For the Period 1 May 2025 to 20 August 2025
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: 13 (2025: 14)
13 14
4. Tangible Assets

| Total
--- | ---
| £
Cost
As at 1 May 2025 | 1,371,597
Disposals | (853,911 )
As at 20 August 2025 | 517,686
Depreciation
As at 1 May 2025 | 344,534
Provided during the period | 38,948
Disposals | (214,070 )
As at 20 August 2025 | 169,412
Net Book Value
As at 20 August 2025 | 348,274
As at 1 May 2025 | 1,027,063

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Michael G Ryan Son & Daughters Limited
Notes to the Abridged Financial Statements (continued)
For the Period 1 May 2025 to 20 August 2025
5. Obligations Under Finance Leases and Hire Purchase

| 20 August 2025 |  | 30 April 2025
--- | --- | --- | ---
| £ |  | £
The future minimum finance lease payments are as follows:
Not later than one year | 4,950 |  | 59,243
Later than one year and not later than five years | - |  | 193,415
Later than five years | - |  | 70,311
| 4,950 |  | 322,969
| 4,950 |  | 322,969

6. Share Capital

| 20 August 2025 |  | 30 April 2025
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

7. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:

| As at 1 May 2025 | Amounts advanced | Amounts repaid | Amounts written off | As at 20 August 2025
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mr Michael Ryan | 10,954 | 589,256 | (30,289) | - | 569,921

The above loan is unsecured, interest free and repayable on demand.
8. Post Balance Sheet Events
The business was subsequently sold on 20th August 2025
9. Related Party Transactions
During the period, the company made transactions with MG Ryan Properties Limited. At the balance sheet date the amount due to this company was £44,205
During the period, the freehold land and proprety were sold for £615,000.
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