Acorah Software Products - Accounts Production 18.1.200 false true 30 September 2024 1 October 2023 false 1 October 2024 30 September 2025 30 September 2025 00916729 Mr M W Malpass Mr A K Malpass Mr P M Malpass iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 00916729 2024-09-30 00916729 2025-09-30 00916729 2024-10-01 2025-09-30 00916729 frs-core:CurrentFinancialInstruments 2025-09-30 00916729 frs-core:Non-currentFinancialInstruments 2025-09-30 00916729 frs-core:ComputerEquipment 2025-09-30 00916729 frs-core:ComputerEquipment 2024-10-01 2025-09-30 00916729 frs-core:ComputerEquipment 2024-09-30 00916729 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-10-01 2025-09-30 00916729 frs-core:FurnitureFittings 2025-09-30 00916729 frs-core:FurnitureFittings 2024-10-01 2025-09-30 00916729 frs-core:FurnitureFittings 2024-09-30 00916729 frs-core:MotorVehicles 2025-09-30 00916729 frs-core:MotorVehicles 2024-10-01 2025-09-30 00916729 frs-core:MotorVehicles 2024-09-30 00916729 frs-core:OtherResidualIntangibleAssets 2025-09-30 00916729 frs-core:OtherResidualIntangibleAssets 2024-10-01 2025-09-30 00916729 frs-core:OtherResidualIntangibleAssets 2024-09-30 00916729 frs-core:PlantMachinery 2025-09-30 00916729 frs-core:PlantMachinery 2024-10-01 2025-09-30 00916729 frs-core:PlantMachinery 2024-09-30 00916729 frs-core:WithinOneYear 2025-09-30 00916729 frs-core:ShareCapital 2025-09-30 00916729 frs-core:RetainedEarningsAccumulatedLosses 2025-09-30 00916729 frs-bus:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 00916729 frs-bus:FilletedAccounts 2024-10-01 2025-09-30 00916729 frs-bus:SmallEntities 2024-10-01 2025-09-30 00916729 frs-bus:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 00916729 frs-bus:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 00916729 frs-bus:OrdinaryShareClass2 2024-10-01 2025-09-30 00916729 frs-bus:OrdinaryShareClass2 2025-09-30 00916729 frs-bus:OrdinaryShareClass3 2024-10-01 2025-09-30 00916729 frs-bus:OrdinaryShareClass3 2025-09-30 00916729 frs-bus:Director1 2024-10-01 2025-09-30 00916729 frs-bus:Director1 2024-09-30 00916729 frs-bus:Director1 2025-09-30 00916729 frs-bus:Director2 2024-10-01 2025-09-30 00916729 frs-bus:Director3 2024-10-01 2025-09-30 00916729 frs-countries:EnglandWales 2024-10-01 2025-09-30 00916729 2023-09-30 00916729 2024-09-30 00916729 2023-10-01 2024-09-30 00916729 frs-core:CurrentFinancialInstruments 2024-09-30 00916729 frs-core:Non-currentFinancialInstruments 2024-09-30 00916729 frs-core:BetweenOneFiveYears 2024-09-30 00916729 frs-core:WithinOneYear 2024-09-30 00916729 frs-core:ShareCapital 2024-09-30 00916729 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30 00916729 frs-bus:OrdinaryShareClass2 2023-10-01 2024-09-30 00916729 frs-bus:OrdinaryShareClass3 2023-10-01 2024-09-30
Registered number: 00916729
Metal Finishing Supplies Limited
Unaudited Financial Statements
For The Year Ended 30 September 2025
Metal Finishing Supplies Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—6

Page 1
Metal Finishing Supplies Limited
Balance Sheet
As At 30 September 2025
Balance Sheet
Registered number: 00916729

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 2,500 |  | 3,000
Tangible Assets | 5 |  | 20,344 |  | 20,940
|  |  | 22,844 |  | 23,940
CURRENT ASSETS
Stocks | 6 | 792,970 |  | 718,688 |
Debtors | 7 | 394,025 |  | 427,931 |
Cash at bank and in hand |  | 256,104 |  | 153,603 |
|  | 1,443,099 |  | 1,300,222 |
Creditors: Amounts Falling Due Within One Year | 8 | (334,469 ) |  | (280,627 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 1,108,630 |  | 1,019,595
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 1,131,474 |  | 1,043,535
Creditors: Amounts Falling Due After More Than One Year | 9 |  | - |  | (256 )
PROVISIONS FOR LIABILITIES
Deferred Taxation | 11 |  | (3,516 ) |  | (5,235 )
NET ASSETS |  |  | 1,127,958 |  | 1,038,044
CAPITAL AND RESERVES
Called up share capital | 12 |  | 1,000 |  | 1,000
Profit and Loss Account |  |  | 1,126,958 |  | 1,037,044
SHAREHOLDERS' FUNDS |  |  | 1,127,958 |  | 1,038,044

Page 1
Page 2
Metal Finishing Supplies 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 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 Profit and Loss Account.
On behalf of the board

Mr A K Malpass Director
19 March 2026

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Metal Finishing Supplies Limited
Notes to the Financial Statements
For The Year Ended 30 September 2025
Notes to the Financial Statements
1. General Information
Metal Finishing Supplies Limited is a private company, limited by shares, incorporated in England & Wales, registered number 00916729 . The registered office is North Street Industrial Estate, Bridgtown, Cannock, Staffordshire, WS11 0AZ.
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 sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances. 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 usually being at the point that the customer has signed for the delivery of the goods.
2.3. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets comprise an online e-commerce platform. It is amortised to profit and loss account over its estimated economic life of 8 years.
2.4. 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 | 15% reducing balance
Motor Vehicles | 25% reducing balance
Fixtures & Fittings | 15% reducing balance
Computer Equipment | 25% straight line

2.5. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
2.6. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks.
2.7. 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 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.
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.
...CONTINUED
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Metal Finishing Supplies Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
2.7. Taxation - continued
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 assets reflect 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 and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 11 (2024: 11)
11 11
4. Intangible Assets

| Other
--- | ---
| £
Cost
As at 1 October 2024 | 4,000
As at 30 September 2025 | 4,000
Amortisation
As at 1 October 2024 | 1,000
Provided during the period | 500
As at 30 September 2025 | 1,500
Net Book Value
As at 30 September 2025 | 2,500
As at 1 October 2024 | 3,000

5. Tangible Assets

| Plant & Machinery | Motor Vehicles | Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Cost
As at 1 October 2024 | - | 14,886 | 60,326 | 27,862 | 103,074
Additions | 5,850 | - | - | - | 5,850
As at 30 September 2025 | 5,850 | 14,886 | 60,326 | 27,862 | 108,924
Depreciation
As at 1 October 2024 | - | 6,512 | 53,084 | 22,538 | 82,134
Provided during the period | 878 | 2,094 | 1,086 | 2,388 | 6,446
As at 30 September 2025 | 878 | 8,606 | 54,170 | 24,926 | 88,580
Net Book Value
As at 30 September 2025 | 4,972 | 6,280 | 6,156 | 2,936 | 20,344
As at 1 October 2024 | - | 8,374 | 7,242 | 5,324 | 20,940

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Metal Finishing Supplies Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
6. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Finished goods | 792,970 |  | 718,688

7. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 356,158 |  | 390,288
Prepayments and accrued income | 22,425 |  | 23,291
Directors' loan accounts | 15,442 |  | 14,352
| 394,025 |  | 427,931

8. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 256 |  | 3,074
Trade creditors | 182,629 |  | 49,742
Other taxes and social security | 113,606 |  | 168,234
Other creditors | 14,125 |  | 14,145
Accruals and deferred income | 23,753 |  | 45,432
Directors' loan accounts | 100 |  | -
| 334,469 |  | 280,627

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | - |  | 256

10. Obligations Under Finance Leases and Hire Purchase

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
The future minimum finance lease payments are as follows:
Not later than one year | 256 |  | 3,074
Later than one year and not later than five years | - |  | 256
| 256 |  | 3,330
| 256 |  | 3,330

11. Deferred Taxation
The provision for deferred tax is made up as follows:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Other timing differences | 3,516 |  | 5,235

Page 5
Page 6
Metal Finishing Supplies Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
12. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
Allotted, called up and fully paid | £ |  | £
511 Ordinary A shares of £ 1.00 each | 511 |  | 511
489 Ordinary B shares of £ 1.00 each | 489 |  | 489
| 1,000 |  | 1,000

13. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:

| As at 1 October 2024 | Amounts advanced | Amounts repaid | Amounts written off | As at 30 September 2025
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mr Andrew Malpass | 14,352 | 15,442 | 14,352 | - | 15,442

The above loan was repaid in full within nine months of the year end.
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