Acorah Software Products - Accounts Production 19.1.200 false true 31 August 2024 1 September 2023 false 1 September 2024 31 August 2025 31 August 2025 04845518 M Earls true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04845518 2024-08-31 04845518 2025-08-31 04845518 2024-09-01 2025-08-31 04845518 frs-core:CurrentFinancialInstruments 2025-08-31 04845518 frs-core:Non-currentFinancialInstruments 2025-08-31 04845518 frs-core:ComputerEquipment 2024-09-01 2025-08-31 04845518 frs-core:FurnitureFittings 2024-09-01 2025-08-31 04845518 frs-core:ShareCapital 2025-08-31 04845518 frs-core:RetainedEarningsAccumulatedLosses 2024-09-01 2025-08-31 04845518 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2024-08-31 04845518 frs-core:RetainedEarningsAccumulatedLosses 2025-08-31 04845518 frs-bus:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 04845518 frs-bus:AbridgedAccounts 2024-09-01 2025-08-31 04845518 frs-bus:SmallEntities 2024-09-01 2025-08-31 04845518 frs-bus:AuditExempt-NoAccountantsReport 2024-09-01 2025-08-31 04845518 frs-bus:SmallCompaniesRegimeForAccounts 2024-09-01 2025-08-31 04845518 1 2024-09-01 2025-08-31 04845518 frs-core:DeferredTaxation 2024-09-01 2025-08-31 04845518 frs-core:DeferredTaxation 2024-08-31 04845518 frs-core:DeferredTaxation 2025-08-31 04845518 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2024-08-31 04845518 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2025-08-31 04845518 frs-bus:Director1 2024-09-01 2025-08-31 04845518 frs-countries:EnglandWales 2024-09-01 2025-08-31 04845518 2023-08-31 04845518 2024-08-31 04845518 2023-09-01 2024-08-31 04845518 frs-core:CurrentFinancialInstruments 2024-08-31 04845518 frs-core:Non-currentFinancialInstruments 2024-08-31 04845518 frs-core:ShareCapital 2024-08-31 04845518 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31 04845518 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2024-08-31
Registered number: 04845518
Mastered Consultants Limited
Unaudited ABRIDGED Financial Statements
For The Year Ended 31 August 2025
Contents
Page
Abridged Balance Sheet 1—2
Notes to the Abridged Financial Statements 3—5
Page 1
Abridged Balance Sheet
Registered number: 04845518
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 4,712 5,889
Investment Properties 5 1,555,000 1,555,000
1,559,712 1,560,889
CURRENT ASSETS
Debtors 3,354 1,502
Cash at bank and in hand 7,568 10,304
10,922 11,806
Creditors: Amounts Falling Due Within One Year 6 (15,675 ) (19,448 )
NET CURRENT ASSETS (LIABILITIES) (4,753 ) (7,642 )
TOTAL ASSETS LESS CURRENT LIABILITIES 1,554,959 1,553,247
Creditors: Amounts Falling Due After More Than One Year (516,000 ) (525,550 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (147,558 ) (147,782 )
NET ASSETS 891,401 879,915
CAPITAL AND RESERVES
Called up share capital 1 1
Fair value reserve 8 625,247 625,247
Profit and Loss Account 266,153 254,667
SHAREHOLDERS' FUNDS 891,401 879,915
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 member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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 31 August 2025 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
M Earls
Director
20th May 2026
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Abridged Financial Statements
1. General Information
Mastered Consultants Limited is a private company, limited by shares, registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
2.3. Tangible Fixed Assets and Depreciation
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures & Fittings 20% reducing balance
Computer Equipment 20% reducing balance
2.4. Investment Properties
Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss
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
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
1 1
4. Tangible Assets
Total
£
Cost
As at 1 September 2024 47,833
As at 31 August 2025 47,833
...CONTINUED
Page 3
Page 4
Depreciation
As at 1 September 2024 41,944
Provided during the period 1,177
As at 31 August 2025 43,121
Net Book Value
As at 31 August 2025 4,712
As at 1 September 2024 5,889
5. Investment Property
2025
£
Fair Value
As at 1 September 2024 and 31 August 2025 1,555,000
If investment property had been accounted for under historical cost accounting rules, the amounts would be:
2025 2024
£ £
Cost 783,099 783,099
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 357 -
Other creditors 15,318 19,448
15,675 19,448
7. Provisions for Liabilities
Deferred Tax Total
£ £
As at 1 September 2024 147,782 147,782
Deferred taxation (224 ) (224 )
Balance at 31 August 2025 147,558 147,558
8. Reserves
Fair value reserve Profit and Loss Account
£ £
As at 1 September 2024 625,247 254,667
Profit for the year and total comprehensive income - 11,486
As at 31 August 2025 625,247 266,153
Page 4
Page 5
9. Related Party Transactions
During the year, total dividends of £Nil (2024 - £1,500) were paid to the director.
10. Ultimate Controlling Party
The controlling party is M A Earls.
Page 5