Acorah Software Products - Accounts Production 19.2.450 false true true 28 February 2025 1 March 2024 false 1 March 2025 28 February 2026 28 February 2026 09463110 Peter James iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09463110 2025-02-28 09463110 2026-02-28 09463110 2025-03-01 2026-02-28 09463110 frs-core:CurrentFinancialInstruments 2026-02-28 09463110 frs-core:FurnitureFittings 2026-02-28 09463110 frs-core:FurnitureFittings 2025-03-01 2026-02-28 09463110 frs-core:FurnitureFittings 2025-02-28 09463110 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2026-02-28 09463110 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-03-01 2026-02-28 09463110 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-02-28 09463110 frs-core:SharePremium 2026-02-28 09463110 frs-core:ShareCapital 2026-02-28 09463110 frs-core:RetainedEarningsAccumulatedLosses 2026-02-28 09463110 frs-bus:PrivateLimitedCompanyLtd 2025-03-01 2026-02-28 09463110 frs-bus:FilletedAccounts 2025-03-01 2026-02-28 09463110 frs-bus:SmallEntities 2025-03-01 2026-02-28 09463110 frs-bus:AuditExempt-NoAccountantsReport 2025-03-01 2026-02-28 09463110 frs-bus:SmallCompaniesRegimeForAccounts 2025-03-01 2026-02-28 09463110 frs-bus:Director1 2025-03-01 2026-02-28 09463110 frs-countries:EnglandWales 2025-03-01 2026-02-28 09463110 2024-02-29 09463110 2025-02-28 09463110 2024-03-01 2025-02-28 09463110 frs-core:CurrentFinancialInstruments 2025-02-28 09463110 frs-core:SharePremium 2025-02-28 09463110 frs-core:ShareCapital 2025-02-28 09463110 frs-core:RetainedEarningsAccumulatedLosses 2025-02-28
Registered number: 09463110
Morris Robertson Associates Ltd
Unaudited Financial Statements
For The Year Ended 28 February 2026
TaxAssist Accountants
Chartered Accountants
714 London Road
Larkfield
KENT
ME20 6BL
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—5
Page 1
Statement of Financial Position
Registered number: 09463110
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 9,638 12,048
9,638 12,048
CURRENT ASSETS
Debtors 5 9,423 11,373
Cash at bank and in hand 2,176 2,362
11,599 13,735
Creditors: Amounts Falling Due Within One Year 6 (14,998 ) (12,549 )
NET CURRENT ASSETS (LIABILITIES) (3,399 ) 1,186
TOTAL ASSETS LESS CURRENT LIABILITIES 6,239 13,234
NET ASSETS 6,239 13,234
CAPITAL AND RESERVES
Called up share capital 7 10 10
Share premium account 2,997 2,997
Income Statement 3,232 10,227
SHAREHOLDERS' FUNDS 6,239 13,234
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For the year ending 28 February 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 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 Income Statement.
On behalf of the board
Peter James
Director
10th April 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
Morris Robertson Associates Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 09463110 . The registered office is 99 Hadlow Road, Tonbridge, Kent, TN9 1QE.
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. Going Concern Disclosure
The directors have identified material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern, however, the going concern basis remains appropriate.
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:
Freehold 10% straight line basis
Fixtures & Fittings 33% straight line basis
2.4. 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 year 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 asset reflects 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 or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
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3. Average Number of Employees
Average number of employees, including directors, during the year was 1 (2025: 2)
1 2
4. Tangible Assets
Land & Property
Freehold Fixtures & Fittings Total
£ £ £
Cost
As at 1 March 2025 24,095 25,390 49,485
As at 28 February 2026 24,095 25,390 49,485
Depreciation
As at 1 March 2025 12,047 25,390 37,437
Provided during the period 2,410 - 2,410
As at 28 February 2026 14,457 25,390 39,847
Net Book Value
As at 28 February 2026 9,638 - 9,638
As at 1 March 2025 12,048 - 12,048
5. Debtors
2026 2025
£ £
Due within one year
Deferred tax current asset 9,423 11,201
VAT - 172
9,423 11,373
6. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Accruals and deferred income 672 656
Director's loan account 14,326 11,893
14,998 12,549
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7. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 10 10
Page 5