Acorah Software Products - Accounts Production 19.2.450 false true 31 March 2025 1 April 2024 false 1 April 2025 31 March 2026 31 March 2026 05909740 Mr Paul Marks Mr Michael O'Brien iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 05909740 2025-03-31 05909740 2026-03-31 05909740 2025-04-01 2026-03-31 05909740 frs-core:CurrentFinancialInstruments 2026-03-31 05909740 frs-core:ComputerEquipment 2026-03-31 05909740 frs-core:ComputerEquipment 2025-04-01 2026-03-31 05909740 frs-core:ComputerEquipment 2025-03-31 05909740 frs-core:FurnitureFittings 2026-03-31 05909740 frs-core:FurnitureFittings 2025-04-01 2026-03-31 05909740 frs-core:FurnitureFittings 2025-03-31 05909740 frs-core:ShareCapital 2026-03-31 05909740 frs-core:RetainedEarningsAccumulatedLosses 2026-03-31 05909740 frs-bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 05909740 frs-bus:FilletedAccounts 2025-04-01 2026-03-31 05909740 frs-bus:SmallEntities 2025-04-01 2026-03-31 05909740 frs-bus:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 05909740 frs-bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 05909740 frs-bus:Director1 2025-04-01 2026-03-31 05909740 frs-bus:Director2 2025-04-01 2026-03-31 05909740 frs-countries:EnglandWales 2025-04-01 2026-03-31 05909740 2024-03-31 05909740 2025-03-31 05909740 2024-04-01 2025-03-31 05909740 frs-core:CurrentFinancialInstruments 2025-03-31 05909740 frs-core:ShareCapital 2025-03-31 05909740 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31
Registered number: 05909740
Michael Paul Accountants Limited
Unaudited Financial Statements
For The Year Ended 31 March 2026
Michael Paul Accountants Limited
Michael Paul Accountants Limited
Contents
Contents

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

Page 1
Michael Paul Accountants Limited
Company Information
For The Year Ended 31 March 2026
Company Information

Directors | Mr Paul Marks
| Mr Michael O'Brien
Company Number | 05909740
Registered Office | Studio 2, Lamport Manor
| Old Road
| Lamport
| Northamptonshire
| NN6 9HF
Accountants | Michael Paul Accountants Limited
| A member of the Association of Chartered Certified Accountants
| Studio 2, Lamport Manor
| Old Road, Lamport
| Northampton
| Northamptonshire
| NN6 9HF

Page 1
Page 2
Michael Paul Accountants Limited
Balance Sheet
As At 31 March 2026
Balance Sheet
Registered number: 05909740

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 1,939 |  | 2,037
|  |  | 1,939 |  | 2,037
CURRENT ASSETS
Stocks |  | 4,181 |  | 3,950 |
Debtors | 5 | 10,477 |  | 15,405 |
Cash at bank and in hand |  | 40,114 |  | 33,597 |
|  | 54,772 |  | 52,952 |
Creditors: Amounts Falling Due Within One Year | 6 | (25,892 ) |  | (23,377 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 28,880 |  | 29,575
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 30,819 |  | 31,612
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (368 ) |  | (387 )
NET ASSETS |  |  | 30,451 |  | 31,225
CAPITAL AND RESERVES
Called up share capital | 7 |  | 100 |  | 100
Profit and Loss Account |  |  | 30,351 |  | 31,125
SHAREHOLDERS' FUNDS |  |  | 30,451 |  | 31,225

Page 2
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Michael Paul Accountants 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

Mr Paul Marks Director | Mr Michael O'Brien Director
22/05/2026

The notes on pages 4 to 6 form part of these financial statements.
Page 3
Page 4
Michael Paul Accountants Limited
Notes to the Financial Statements
For The Year Ended 31 March 2026
Notes to the Financial Statements
1. General Information
Michael Paul Accountants Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05909740 . The registered office is Studio 2, Lamport Manor, Old Road, Lamport, Northamptonshire, NN6 9HF.
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.
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:

Fixtures & Fittings | 15% on reducing balance
Computer Equipment | 33% on cost

2.4. 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.
2.5. Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to
the extent that it relates to items recognised in other comprehensive income or directly in equity.
Current or deferred taxation assets and liabilities are not discounted.
Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or
substantively enacted by the balance sheet date.
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.
Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from
those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.
Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they
will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Page 4
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Michael Paul Accountants Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2025: 2)
2 2
4. Tangible Assets

| Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 April 2025 | 3,151 | 6,565 | 9,716
Additions | - | 517 | 517
As at 31 March 2026 | 3,151 | 7,082 | 10,233
Depreciation
As at 1 April 2025 | 1,878 | 5,801 | 7,679
Provided during the period | 191 | 424 | 615
As at 31 March 2026 | 2,069 | 6,225 | 8,294
Net Book Value
As at 31 March 2026 | 1,082 | 857 | 1,939
As at 1 April 2025 | 1,273 | 764 | 2,037

5. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 5,859 |  | 11,415
Other debtors | 4,618 |  | 3,990
| 10,477 |  | 15,405

6. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Trade creditors | 2,653 |  | 2,883
Other creditors | 7,760 |  | 5,279
Taxation and social security | 15,479 |  | 15,215
| 25,892 |  | 23,377

Page 5
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Michael Paul Accountants Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
7. Share Capital

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

Page 6