Acorah Software Products - Accounts Production 19.2.450 false true 30 September 2024 1 October 2023 false 1 October 2024 30 September 2025 30 September 2025 07007938 Mrs Leena Bhatt iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07007938 2024-09-30 07007938 2025-09-30 07007938 2024-10-01 2025-09-30 07007938 frs-core:CurrentFinancialInstruments 2025-09-30 07007938 frs-core:Non-currentFinancialInstruments 2025-09-30 07007938 frs-core:ComputerEquipment 2025-09-30 07007938 frs-core:ComputerEquipment 2024-10-01 2025-09-30 07007938 frs-core:ComputerEquipment 2024-09-30 07007938 frs-core:FurnitureFittings 2025-09-30 07007938 frs-core:FurnitureFittings 2024-10-01 2025-09-30 07007938 frs-core:FurnitureFittings 2024-09-30 07007938 frs-core:ShareCapital 2025-09-30 07007938 frs-core:RetainedEarningsAccumulatedLosses 2025-09-30 07007938 frs-bus:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 07007938 frs-bus:FilletedAccounts 2024-10-01 2025-09-30 07007938 frs-bus:SmallEntities 2024-10-01 2025-09-30 07007938 frs-bus:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 07007938 frs-bus:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 07007938 frs-bus:Director1 2024-10-01 2025-09-30 07007938 frs-countries:EnglandWales 2024-10-01 2025-09-30 07007938 2023-09-30 07007938 2024-09-30 07007938 2023-10-01 2024-09-30 07007938 frs-core:CurrentFinancialInstruments 2024-09-30 07007938 frs-core:Non-currentFinancialInstruments 2024-09-30 07007938 frs-core:ShareCapital 2024-09-30 07007938 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30
Registered number: 07007938
Manu Design Limited
Unaudited Financial Statements
For The Year Ended 30 September 2025
Inspire Accounting (UK) Ltd
Manu Design Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—4

Page 1
Manu Design Limited
Balance Sheet
As At 30 September 2025
Balance Sheet
Registered number: 07007938

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 371 |  | 674
|  |  | 371 |  | 674
CURRENT ASSETS
Debtors | 5 | - |  | 3,900 |
Cash at bank and in hand |  | 16,535 |  | 10,955 |
|  | 16,535 |  | 14,855 |
Creditors: Amounts Falling Due Within One Year | 6 | (14,071 ) |  | (8,258 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 2,464 |  | 6,597
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 2,835 |  | 7,271
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (2,667 ) |  | (6,472 )
NET ASSETS |  |  | 168 |  | 799
CAPITAL AND RESERVES
Called up share capital | 8 |  | 100 |  | 100
Profit and Loss Account |  |  | 68 |  | 699
SHAREHOLDERS' FUNDS |  |  | 168 |  | 799

Page 1
Page 2
Manu Design Limited
Balance Sheet (continued)
As At 30 September 2025
For the year ending 30 September 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 her 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

Mrs Leena Bhatt Director
08/10/2025

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Manu Design Limited
Notes to the Financial Statements
For The Year Ended 30 September 2025
Notes to the Financial Statements
1. General Information
Manu Design Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07007938 . The registered office is 24 Chapman Crescent, Harrow, Middlesex, HA3 0TE.
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 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.
2.3. 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:

Fixtures & Fittings | 25% Reducing Balance Method
Computer Equipment | 25% Reducing Balance Method

2.4. Taxation
Income tax expense represents the sum of the tax currently payable.
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
1 1
4. Tangible Assets

| Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 October 2024 | 290 | 3,522 | 3,812
As at 30 September 2025 | 290 | 3,522 | 3,812
Depreciation
As at 1 October 2024 | 290 | 2,848 | 3,138
Provided during the period | - | 303 | 303
As at 30 September 2025 | 290 | 3,151 | 3,441

...CONTINUED
Page 3
Page 4
Manu Design Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025

Net Book Value
As at 30 September 2025 | - | 371 | 371
As at 1 October 2024 | - | 674 | 674

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | - |  | 3,900

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Corporation tax | 5,115 |  | 3,188
Other taxes and social security | 2,519 |  | -
VAT | 5,187 |  | 4,070
Accruals and deferred income | 1,250 |  | 1,000
| 14,071 |  | 8,258

7. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 2,667 |  | 6,472

8. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

Page 4