Acorah Software Products - Accounts Production 19.2.450 false true 31 August 2024 1 September 2023 false 1 September 2024 31 August 2025 31 August 2025 07746709 Mr Matthew Roberts Mrs Rita Roberts iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07746709 2024-08-31 07746709 2025-08-31 07746709 2024-09-01 2025-08-31 07746709 frs-core:CurrentFinancialInstruments 2025-08-31 07746709 frs-core:Non-currentFinancialInstruments 2025-08-31 07746709 frs-core:BetweenOneFiveYears 2025-08-31 07746709 frs-core:ComputerEquipment 2025-08-31 07746709 frs-core:ComputerEquipment 2024-09-01 2025-08-31 07746709 frs-core:ComputerEquipment 2024-08-31 07746709 frs-core:FurnitureFittings 2025-08-31 07746709 frs-core:FurnitureFittings 2024-09-01 2025-08-31 07746709 frs-core:FurnitureFittings 2024-08-31 07746709 frs-core:MotorVehicles 2025-08-31 07746709 frs-core:MotorVehicles 2024-09-01 2025-08-31 07746709 frs-core:MotorVehicles 2024-08-31 07746709 frs-core:PlantMachinery 2025-08-31 07746709 frs-core:PlantMachinery 2024-09-01 2025-08-31 07746709 frs-core:PlantMachinery 2024-08-31 07746709 frs-core:CapitalRedemptionReserve 2025-08-31 07746709 frs-core:ShareCapital 2025-08-31 07746709 frs-core:RetainedEarningsAccumulatedLosses 2025-08-31 07746709 frs-bus:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 07746709 frs-bus:FilletedAccounts 2024-09-01 2025-08-31 07746709 frs-bus:SmallEntities 2024-09-01 2025-08-31 07746709 frs-bus:AuditExempt-NoAccountantsReport 2024-09-01 2025-08-31 07746709 frs-bus:SmallCompaniesRegimeForAccounts 2024-09-01 2025-08-31 07746709 frs-bus:Director1 2024-09-01 2025-08-31 07746709 frs-bus:CompanySecretary1 2024-09-01 2025-08-31 07746709 frs-countries:EnglandWales 2024-09-01 2025-08-31 07746709 2023-08-31 07746709 2024-08-31 07746709 2023-09-01 2024-08-31 07746709 frs-core:CurrentFinancialInstruments 2024-08-31 07746709 frs-core:Non-currentFinancialInstruments 2024-08-31 07746709 frs-core:BetweenOneFiveYears 2024-08-31 07746709 frs-core:CapitalRedemptionReserve 2024-08-31 07746709 frs-core:ShareCapital 2024-08-31 07746709 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31
Registered number: 07746709
M.R. DRAINS LTD
Unaudited Financial Statements
For The Year Ended 31 August 2025
Naldrett Accountants
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 07746709
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 139,890 120,971
139,890 120,971
CURRENT ASSETS
Debtors 5 568,609 268,977
Cash at bank and in hand 84,984 228,156
653,593 497,133
Creditors: Amounts Falling Due Within One Year 6 (118,319 ) (91,155 )
NET CURRENT ASSETS (LIABILITIES) 535,274 405,978
TOTAL ASSETS LESS CURRENT LIABILITIES 675,164 526,949
Creditors: Amounts Falling Due After More Than One Year 7 (51,076 ) (30,380 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (34,972 ) (30,242 )
NET ASSETS 589,116 466,327
CAPITAL AND RESERVES
Called up share capital 9 15 15
Capital redemption reserve 25,935 25,935
Profit and Loss Account 563,166 440,377
SHAREHOLDERS' FUNDS 589,116 466,327
Page 1
Page 2
For the year ending 31 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.
On behalf of the board
Mr Matthew Roberts
Director
12/05/2026
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
M.R. DRAINS LTD is a private company, limited by shares, incorporated in England & Wales, registered number 07746709 . The registered office is Highclere House, Church Road, Windlesham, Surrey, GU20 6BS.
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 20% Reducing Balance Method
Motor Vehicles 20% Reducing Balance Method
Fixtures & Fittings 20% Reducing Balance Method
Computer Equipment 20% Reducing Balance Method
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 the profit and loss account as incurred.
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2.5. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 September 2024 61,538 162,784 19,452 2,800 246,574
Additions 325 34,392 - 152 34,869
As at 31 August 2025 61,863 197,176 19,452 2,952 281,443
Depreciation
As at 1 September 2024 46,192 70,678 6,869 1,864 125,603
Provided during the period 4,387 10,980 284 299 15,950
As at 31 August 2025 50,579 81,658 7,153 2,163 141,553
Net Book Value
As at 31 August 2025 11,284 115,518 12,299 789 139,890
As at 1 September 2024 15,346 92,106 12,583 936 120,971
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5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 33,308 34,554
Other debtors 300,732 -
334,040 34,554
Due after more than one year
Other debtors 234,569 234,423
568,609 268,977
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 34,386 23,760
Bank loans and overdrafts - 3,517
Bounce Back loan 4,000 10,117
Other creditors 2,748 3,113
Taxation and social security 77,185 50,648
118,319 91,155
7. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 51,076 30,380
8. Obligations Under Finance Leases and Hire Purchase
2025 2024
£ £
The future minimum finance lease payments are as follows:
Later than one year and not later than five years 51,076 30,380
9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 15 15
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