Acorah Software Products - Accounts Production 19.2.450 false true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 10519278 Mr Sywin Mooc iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10519278 2024-12-31 10519278 2025-12-31 10519278 2025-01-01 2025-12-31 10519278 frs-core:CurrentFinancialInstruments 2025-12-31 10519278 frs-core:ComputerEquipment 2025-12-31 10519278 frs-core:ComputerEquipment 2025-01-01 2025-12-31 10519278 frs-core:ComputerEquipment 2024-12-31 10519278 frs-core:FurnitureFittings 2025-12-31 10519278 frs-core:FurnitureFittings 2025-01-01 2025-12-31 10519278 frs-core:FurnitureFittings 2024-12-31 10519278 frs-core:MotorVehicles 2025-12-31 10519278 frs-core:MotorVehicles 2025-01-01 2025-12-31 10519278 frs-core:MotorVehicles 2024-12-31 10519278 frs-core:PlantMachinery 2025-12-31 10519278 frs-core:PlantMachinery 2025-01-01 2025-12-31 10519278 frs-core:PlantMachinery 2024-12-31 10519278 frs-core:ShareCapital 2025-12-31 10519278 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 10519278 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 10519278 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 10519278 frs-bus:SmallEntities 2025-01-01 2025-12-31 10519278 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 10519278 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 10519278 frs-bus:Director1 2025-01-01 2025-12-31 10519278 frs-countries:EnglandWales 2025-01-01 2025-12-31 10519278 2023-12-31 10519278 2024-12-31 10519278 2024-01-01 2024-12-31 10519278 frs-core:CurrentFinancialInstruments 2024-12-31 10519278 frs-core:ShareCapital 2024-12-31 10519278 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: 10519278
Mooc Limited
Financial Statements
For The Year Ended 31 December 2025
TNTax
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 10519278
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 27,412 35,465
27,412 35,465
CURRENT ASSETS
Cash at bank and in hand - 1
- 1
Creditors: Amounts Falling Due Within One Year 5 (13,085 ) (73,221 )
NET CURRENT ASSETS (LIABILITIES) (13,085 ) (73,220 )
TOTAL ASSETS LESS CURRENT LIABILITIES 14,327 (37,755 )
NET ASSETS/(LIABILITIES) 14,327 (37,755 )
CAPITAL AND RESERVES
Called up share capital 6 2 2
Profit and Loss Account 14,325 (37,757 )
SHAREHOLDERS' FUNDS 14,327 (37,755)
Page 1
Page 2
For the year ending 31 December 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.
On behalf of the board
Mr Sywin Mooc
Director
1 June 2026
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Mooc Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10519278 . The registered office is 36-38 Cornhill, London, EC3V 3NG.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 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 4 years straight line
Motor Vehicles 8 years straight line
Fixtures & Fittings 4 years straight line
Computer Equipment 4 years straight line
3. Average Number of Employees
Average number of employees, including directors, during the year was: 4 (2024: 4)
4 4
4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 January 2025 1,200 41,290 134 19,904 62,528
Additions 2,142 - - - 2,142
As at 31 December 2025 3,342 41,290 134 19,904 64,670
Depreciation
As at 1 January 2025 1,200 10,323 134 15,406 27,063
Provided during the period 536 5,161 - 4,498 10,195
As at 31 December 2025 1,736 15,484 134 19,904 37,258
...CONTINUED
Page 3
Page 4
Net Book Value
As at 31 December 2025 1,606 25,806 - - 27,412
As at 1 January 2025 - 30,967 - 4,498 35,465
5. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors (2 ) (1 )
Director's loan account 13,087 73,222
13,085 73,221
6. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 2 2
Page 4