Acorah Software Products - Accounts Production 19.1.200 false true 30 April 2025 1 May 2024 false 1 May 2025 30 April 2026 30 April 2026 14021252 Miss Maria-Magdalena Ghita iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 14021252 2025-04-30 14021252 2026-04-30 14021252 2025-05-01 2026-04-30 14021252 frs-core:CurrentFinancialInstruments 2026-04-30 14021252 frs-core:Non-currentFinancialInstruments 2026-04-30 14021252 frs-core:ComputerEquipment 2026-04-30 14021252 frs-core:ComputerEquipment 2025-05-01 2026-04-30 14021252 frs-core:ComputerEquipment 2025-04-30 14021252 frs-core:FurnitureFittings 2026-04-30 14021252 frs-core:FurnitureFittings 2025-05-01 2026-04-30 14021252 frs-core:FurnitureFittings 2025-04-30 14021252 frs-core:PlantMachinery 2026-04-30 14021252 frs-core:PlantMachinery 2025-05-01 2026-04-30 14021252 frs-core:PlantMachinery 2025-04-30 14021252 frs-core:ShareCapital 2026-04-30 14021252 frs-core:RetainedEarningsAccumulatedLosses 2026-04-30 14021252 frs-bus:PrivateLimitedCompanyLtd 2025-05-01 2026-04-30 14021252 frs-bus:FilletedAccounts 2025-05-01 2026-04-30 14021252 frs-bus:SmallEntities 2025-05-01 2026-04-30 14021252 frs-bus:AuditExempt-NoAccountantsReport 2025-05-01 2026-04-30 14021252 frs-bus:SmallCompaniesRegimeForAccounts 2025-05-01 2026-04-30 14021252 frs-bus:Director1 2025-05-01 2026-04-30 14021252 frs-countries:EnglandWales 2025-05-01 2026-04-30 14021252 2024-04-30 14021252 2025-04-30 14021252 2024-05-01 2025-04-30 14021252 frs-core:CurrentFinancialInstruments 2025-04-30 14021252 frs-core:Non-currentFinancialInstruments 2025-04-30 14021252 frs-core:ShareCapital 2025-04-30 14021252 frs-core:RetainedEarningsAccumulatedLosses 2025-04-30
Registered number: 14021252
MM ALLOY WHEELS REPAIR LTD
Unaudited Financial Statements
For The Year Ended 30 April 2026
67 Meridian Centre
Havant
Hampshire
PO9 1UN
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 14021252
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 26,933 30,415
26,933 30,415
CURRENT ASSETS
Debtors 5 (2,786 ) 11,339
Cash at bank and in hand 17,637 2,184
14,851 13,523
Creditors: Amounts Falling Due Within One Year 6 (28,200 ) (32,185 )
NET CURRENT ASSETS (LIABILITIES) (13,349 ) (18,662 )
TOTAL ASSETS LESS CURRENT LIABILITIES 13,584 11,753
Creditors: Amounts Falling Due After More Than One Year 7 (31,414 ) (47,345 )
NET LIABILITIES (17,830 ) (35,592 )
CAPITAL AND RESERVES
Called up share capital 8 1 1
Profit and Loss Account (17,831 ) (35,593 )
SHAREHOLDERS' FUNDS (17,830) (35,592)
Page 1
Page 2
For the year ending 30 April 2026 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
Miss Maria-Magdalena Ghita
Director
10/06/2026
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
MM ALLOY WHEELS REPAIR LTD is a private company, limited by shares, incorporated in England & Wales, registered number 14021252 . The registered office is 12 Windsor Street, Flat 2, Rugby, CV21 3NZ.
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.
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 18%
Fixtures & Fittings 18%
Computer Equipment 18%
2.4. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2025: NIL)
3 -
4. Tangible Assets
Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 May 2025 35,297 520 1,275 37,092
Additions 2,130 - 300 2,430
As at 30 April 2026 37,427 520 1,575 39,522
...CONTINUED
Page 3
Page 4
Depreciation
As at 1 May 2025 6,353 94 230 6,677
Provided during the period 5,594 76 242 5,912
As at 30 April 2026 11,947 170 472 12,589
Net Book Value
As at 30 April 2026 25,480 350 1,103 26,933
As at 1 May 2025 28,944 426 1,045 30,415
5. Debtors
2026 2025
£ £
Due within one year
Trade debtors (3,444 ) -
EVO POS 658 -
VAT - 11,339
(2,786 ) 11,339
6. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Trade creditors (142 ) 631
VAT 4,463 -
Director's loan account 23,879 31,554
28,200 32,185
7. Creditors: Amounts Falling Due After More Than One Year
2026 2025
£ £
Bank loans 31,414 47,345
8. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 1 1
Page 4