Acorah Software Products - Accounts Production 19.2.450 false true 30 April 2024 1 May 2023 false 1 May 2024 31 August 2025 31 August 2025 02809370 Mr Jordan Butcher Mr David Thompson iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 02809370 2024-04-30 02809370 2025-08-31 02809370 2024-05-01 2025-08-31 02809370 frs-core:CurrentFinancialInstruments 2025-08-31 02809370 frs-core:ComputerEquipment 2025-08-31 02809370 frs-core:ComputerEquipment 2024-05-01 2025-08-31 02809370 frs-core:ComputerEquipment 2024-04-30 02809370 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2025-08-31 02809370 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-05-01 2025-08-31 02809370 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-04-30 02809370 frs-core:FurnitureFittings 2025-08-31 02809370 frs-core:FurnitureFittings 2024-05-01 2025-08-31 02809370 frs-core:FurnitureFittings 2024-04-30 02809370 frs-core:NetGoodwill 2025-08-31 02809370 frs-core:NetGoodwill 2024-05-01 2025-08-31 02809370 frs-core:NetGoodwill 2024-04-30 02809370 frs-core:OtherResidualIntangibleAssets 2025-08-31 02809370 frs-core:OtherResidualIntangibleAssets 2024-05-01 2025-08-31 02809370 frs-core:OtherResidualIntangibleAssets 2024-04-30 02809370 frs-core:CapitalRedemptionReserve 2024-04-30 02809370 frs-core:CapitalRedemptionReserve 2025-08-31 02809370 frs-core:RevaluationReserve 2024-04-30 02809370 frs-core:RevaluationReserve 2025-08-31 02809370 frs-core:ShareCapital 2025-08-31 02809370 frs-core:RetainedEarningsAccumulatedLosses 2024-05-01 2025-08-31 02809370 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2024-04-30 02809370 frs-core:RetainedEarningsAccumulatedLosses 2025-08-31 02809370 frs-core:RetainedEarningsAccumulatedLosses 2024-04-30 02809370 frs-core:RetainedEarningsAccumulatedLosses 2025-08-31 02809370 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2024-04-30 02809370 frs-bus:PrivateLimitedCompanyLtd 2024-05-01 2025-08-31 02809370 frs-bus:FilletedAccounts 2024-05-01 2025-08-31 02809370 frs-bus:SmallEntities 2024-05-01 2025-08-31 02809370 frs-bus:AuditExempt-NoAccountantsReport 2024-05-01 2025-08-31 02809370 frs-bus:SmallCompaniesRegimeForAccounts 2024-05-01 2025-08-31 02809370 frs-bus:Director1 2024-05-01 2025-08-31 02809370 frs-bus:Director2 2024-05-01 2025-08-31 02809370 frs-countries:EnglandWales 2024-05-01 2025-08-31 02809370 2023-04-30 02809370 2024-04-30 02809370 2023-05-01 2024-04-30 02809370 frs-core:CurrentFinancialInstruments 2024-04-30 02809370 frs-core:CapitalRedemptionReserve 2024-04-30 02809370 frs-core:RevaluationReserve 2024-04-30 02809370 frs-core:ShareCapital 2024-04-30 02809370 frs-core:RetainedEarningsAccumulatedLosses 2024-04-30
Registered number: 02809370
Mayne Computer Technology Limited
Unaudited Financial Statements
For the Period 1 May 2024 to 31 August 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 02809370
31 August 2025 30 April 2024
as restated
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 58,996 10,000
Tangible Assets 5 2,565 3,017
61,561 13,017
CURRENT ASSETS
Debtors 6 14,976 464,924
Cash at bank and in hand 8,037 26,494
23,013 491,418
Creditors: Amounts Falling Due Within One Year 7 (113,208 ) (191,262 )
NET CURRENT ASSETS (LIABILITIES) (90,195 ) 300,156
TOTAL ASSETS LESS CURRENT LIABILITIES (28,634 ) 313,173
PROVISIONS FOR LIABILITIES
Deferred Taxation (641 ) (1,743 )
NET (LIABILITIES)/ASSETS (29,275 ) 311,430
CAPITAL AND RESERVES
Called up share capital 8 375 375
Revaluation reserve 9 7,168 7,168
Capital redemption reserve 25 25
Profit and Loss Account (36,843 ) 303,862
SHAREHOLDERS' FUNDS (29,275) 311,430
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For the period 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 Jordan Butcher
Director
17 February 2026
The notes on pages 3 to 6 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Mayne Computer Technology Limited is a private company, limited by shares, incorporated in England & Wales, registered number 02809370 . The registered office is One The Square, Temple Quay, Bristol, BS1 6DG.
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. 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.
2.4. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are software development which is amortised to the profit and loss account over its estimated economic life.
2.5. Research and Development
In the research phase of an internal project it is not possible to demonstrate that the project will generate future economic benefits and hence all expenditure on research is recognised as an expense when it is incurred. Intangible assets are recognised from the development phase of a project if and only if certain specific criteria are met in order to demonstrate the asset will generate probable future economic benefits and that its cost can be reliably measured. 
If it is not possible to distinguish between the research phase and the development phase of an internal project the expenditure is treated as if it were all incurred in the research phase only.
2.6. 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% Reducing Balance
Computer Equipment 25% Reducing Balance
2.7. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
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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 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 4 (2024: 7)
4 7
4. Intangible Assets
Goodwill Other Development Costs Total
£ £ £ £
Cost
As at 1 May 2024 13,000 20,000 36,219 69,219
Additions - - 48,996 48,996
As at 31 August 2025 13,000 20,000 85,215 118,215
Amortisation
As at 1 May 2024 13,000 10,000 36,219 59,219
As at 31 August 2025 13,000 10,000 36,219 59,219
Net Book Value
As at 31 August 2025 - 10,000 48,996 58,996
As at 1 May 2024 - 10,000 - 10,000
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5. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 May 2024 23,475 13,746 37,221
Additions - 316 316
As at 31 August 2025 23,475 14,062 37,537
Depreciation
As at 1 May 2024 21,366 12,838 34,204
Provided during the period 407 361 768
As at 31 August 2025 21,773 13,199 34,972
Net Book Value
As at 31 August 2025 1,702 863 2,565
As at 1 May 2024 2,109 908 3,017
6. Debtors
31 August 2025 30 April 2024
as restated
£ £
Due within one year
Trade debtors 24,170 13,933
Amounts owed by group undertakings (22,630) 450,991
Other debtors 13,436 -
14,976 464,924
7. Creditors: Amounts Falling Due Within One Year
31 August 2025 30 April 2024
as restated
£ £
Trade creditors 24,253 6,852
Bank loans and overdrafts 16,790 50,000
Other creditors 5,959 77,446
Taxation and social security 66,206 56,964
113,208 191,262
8. Share Capital
31 August 2025 30 April 2024
as restated
£ £
Allotted, Called up and fully paid 375 375
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9. Reserves
Revaluation reserve Capital Redemption Profit and Loss Account
£ £ £
As at 1 May 2024 7,168 25 466,494
As at 1 May 2024 as previously stated 7,168 25 466,494
Prior year adjustment - - (162,632 )
As at 1 May 2024 as restated 7,168 25 303,862
303,862
Profit for the period and total comprehensive income - - 250,823
Dividends paid - - (591,528)
As at 31 August 2025 7,168 25 (36,843 )
10. Related Party Transactions
Sketch Creative Limited is the parent undertaking of Mayne Computer Services Limited and owns 100% of the Company’s issued share capital.
During the year ended 31st August 2025 the following related party transactions and balances arose between Mayne Computer Services Limited and Sketch Creative Limited:
At the year end, Mayne Computer Services Limited owed Sketch Creative Limited £22,630 (prior year: Sketch Creative Limited owed Mayne Computer Services Limited £300,000).
During the period, Mayne Computer Services Limited declared dividends of £250,000 to its parent undertaking, Sketch Creative Limited.
During the year, transactions took place between Mayne Computer Services Limited and Sketch Creative Limited in respect of the provision of goods and services. These transactions were conducted on normal commercial terms.
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