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 04398806 P Fensom T Cull B Davies K Gallagher A Ross H Stephenson J Wilkinson H Holmes C Morton iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04398806 2025-03-31 04398806 2026-03-31 04398806 2025-04-01 2026-03-31 04398806 frs-core:CurrentFinancialInstruments 2026-03-31 04398806 frs-core:ComputerEquipment 2026-03-31 04398806 frs-core:ComputerEquipment 2025-04-01 2026-03-31 04398806 frs-core:ComputerEquipment 2025-03-31 04398806 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2025-04-01 2026-03-31 04398806 frs-core:OtherResidualIntangibleAssets 2026-03-31 04398806 frs-core:OtherResidualIntangibleAssets 2025-04-01 2026-03-31 04398806 frs-core:OtherResidualIntangibleAssets 2025-03-31 04398806 frs-core:RetainedEarningsAccumulatedLosses 2026-03-31 04398806 frs-bus:CompanyLimitedByGuarantee 2025-04-01 2026-03-31 04398806 frs-bus:FilletedAccounts 2025-04-01 2026-03-31 04398806 frs-bus:SmallEntities 2025-04-01 2026-03-31 04398806 frs-bus:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 04398806 frs-bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 04398806 frs-bus:Director1 2025-04-01 2026-03-31 04398806 frs-bus:Director2 2025-04-01 2026-03-31 04398806 frs-bus:Director3 2025-04-01 2026-03-31 04398806 frs-bus:Director4 2025-04-01 2026-03-31 04398806 frs-bus:Director5 2025-04-01 2026-03-31 04398806 frs-bus:Director6 2025-04-01 2026-03-31 04398806 frs-bus:Director7 2025-04-01 2026-03-31 04398806 frs-bus:Director8 2025-04-01 2026-03-31 04398806 frs-bus:CompanySecretary1 2025-04-01 2026-03-31 04398806 frs-countries:EnglandWales 2025-04-01 2026-03-31 04398806 2024-03-31 04398806 2025-03-31 04398806 2024-04-01 2025-03-31 04398806 frs-core:CurrentFinancialInstruments 2025-03-31 04398806 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31
Registered number: 04398806
Manchester Digital Limited
Unaudited Financial Statements
For The Year Ended 31 March 2026
Manchester Digital Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
Manchester Digital Limited
Balance Sheet
As At 31 March 2026
Balance Sheet
Registered number: 04398806

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 25,439 |  | 28,705
Tangible Assets | 5 |  | 3,657 |  | 6,490
|  |  | 29,096 |  | 35,195
CURRENT ASSETS
Debtors | 6 | 123,826 |  | 237,368 |
Cash at bank and in hand |  | 55,193 |  | 61,409 |
|  | 179,019 |  | 298,777 |
Creditors: Amounts Falling Due Within One Year | 7 | (171,416 ) |  | (298,728 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 7,603 |  | 49
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 36,699 |  | 35,244
NET ASSETS |  |  | 36,699 |  | 35,244
Income and Expenditure Account |  |  | 36,699 |  | 35,244
MEMBERS' FUNDS |  |  | 36,699 |  | 35,244

Page 1
Page 2
Manchester Digital 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 Income and Expenditure Account.
On behalf of the board

K Gallagher Director
22/05/2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Manchester Digital Limited
Notes to the Financial Statements
For The Year Ended 31 March 2026
Notes to the Financial Statements
1. General Information
Manchester Digital Limited is a private company, limited by guarantee, incorporated in England & Wales, registered number 04398806 . The registered office is Suite 206, 2 Circle Square, Symphony Park, Oxford Road, Manchester, M1 7FS.
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. Significant judgements and estimations
In the application of the company’s accounting policies, the director is required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.
There have been no judgements, estimates or assumptions made in the preparation of these financial statements.
2.3. 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.
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.
2.4. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets consist of website development costs. These costs are amortised to the income and expenditure account over its estimated economic life of 5 years.
2.5. 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:

Computer Equipment | 25% Straight Line

3. Average Number of Employees
Average number of employees, including directors, during the year was: 9 (2025: 15)
9 15
Page 3
Page 4
Manchester Digital Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
4. Intangible Assets

| Other
--- | ---
| £
Cost
As at 1 April 2025 | 149,086
Additions | 8,700
As at 31 March 2026 | 157,786
Amortisation
As at 1 April 2025 | 120,381
Provided during the period | 11,966
As at 31 March 2026 | 132,347
Net Book Value
As at 31 March 2026 | 25,439
As at 1 April 2025 | 28,705

5. Tangible Assets

| Computer Equipment
--- | ---
| £
Cost
As at 1 April 2025 | 25,863
Additions | 310
As at 31 March 2026 | 26,173
Depreciation
As at 1 April 2025 | 19,373
Provided during the period | 3,143
As at 31 March 2026 | 22,516
Net Book Value
As at 31 March 2026 | 3,657
As at 1 April 2025 | 6,490

6. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 65,646 |  | 198,272
Other debtors | 58,180 |  | 39,096
| 123,826 |  | 237,368

Page 4
Page 5
Manchester Digital Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
7. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Trade creditors | 6,038 |  | 12,156
Bank loans and overdrafts | 2,651 |  | 13,092
Other creditors | 113,048 |  | 203,719
Taxation and social security | 49,679 |  | 69,761
| 171,416 |  | 298,728

8. Company limited by guarantee
The company is limited by guarantee and has no share capital.
Every member of the company undertakes to contribute to the assets of the company, in the event of a winding up, such an amount as may be required not exceeding £1.
Page 5