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 03637840 Mr. M Innes Mr W Innes iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 03637840 2024-09-30 03637840 2025-09-30 03637840 2024-10-01 2025-09-30 03637840 frs-core:CurrentFinancialInstruments 2025-09-30 03637840 frs-core:MotorVehicles 2025-09-30 03637840 frs-core:MotorVehicles 2024-10-01 2025-09-30 03637840 frs-core:MotorVehicles 2024-09-30 03637840 frs-core:PlantMachinery 2025-09-30 03637840 frs-core:PlantMachinery 2024-10-01 2025-09-30 03637840 frs-core:PlantMachinery 2024-09-30 03637840 frs-core:ShareCapital 2025-09-30 03637840 frs-core:RetainedEarningsAccumulatedLosses 2025-09-30 03637840 frs-bus:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 03637840 frs-bus:FilletedAccounts 2024-10-01 2025-09-30 03637840 frs-bus:SmallEntities 2024-10-01 2025-09-30 03637840 frs-bus:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 03637840 frs-bus:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 03637840 frs-core:CostValuation 2024-09-30 03637840 frs-core:CostValuation 2025-09-30 03637840 frs-core:ProvisionsForImpairmentInvestments 2024-09-30 03637840 frs-core:ProvisionsForImpairmentInvestments 2025-09-30 03637840 frs-bus:Director1 2024-10-01 2025-09-30 03637840 frs-bus:CompanySecretary1 2024-10-01 2025-09-30 03637840 frs-countries:EnglandWales 2024-10-01 2025-09-30 03637840 2023-09-30 03637840 2024-09-30 03637840 2023-10-01 2024-09-30 03637840 frs-core:CurrentFinancialInstruments 2024-09-30 03637840 frs-core:ShareCapital 2024-09-30 03637840 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30
Registered number: 03637840
Madeye Software Limited
Unaudited Financial Statements
For The Year Ended 30 September 2025
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—5
Page 1
Statement of Financial Position
Registered number: 03637840
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 10,439 10,661
Investments 5 5,825 5,825
16,264 16,486
CURRENT ASSETS
Debtors 6 22,872 7,057
Cash at bank and in hand 195,916 180,604
218,788 187,661
Creditors: Amounts Falling Due Within One Year 7 (28,481 ) (19,130 )
NET CURRENT ASSETS (LIABILITIES) 190,307 168,531
TOTAL ASSETS LESS CURRENT LIABILITIES 206,571 185,017
PROVISIONS FOR LIABILITIES
Deferred Taxation (2,284 ) (3,315 )
NET ASSETS 204,287 181,702
CAPITAL AND RESERVES
Called up share capital 8 2 2
Income Statement 204,285 181,700
SHAREHOLDERS' FUNDS 204,287 181,702
Page 1
Page 2
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 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
Mr. M Innes
Director
17/06/2026
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
Madeye Software Limited is a private company, limited by shares, incorporated in England & Wales, registered number 03637840 . The registered office is 31 Clift Road, Bristol, BS3 1RZ.
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 25% reducing balance
Motor Vehicles 25% reducing balance
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 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.
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: 2 (2024: 2)
2 2
Page 3
Page 4
4. Tangible Assets
Plant & Machinery Motor Vehicles Total
£ £ £
Cost
As at 1 October 2024 37,664 28,414 66,078
Additions 3,258 - 3,258
As at 30 September 2025 40,922 28,414 69,336
Depreciation
As at 1 October 2024 29,944 25,473 55,417
Provided during the period 2,745 735 3,480
As at 30 September 2025 32,689 26,208 58,897
Net Book Value
As at 30 September 2025 8,233 2,206 10,439
As at 1 October 2024 7,720 2,941 10,661
5. Investments
Subsidiaries
£
Cost or Valuation
As at 1 October 2024 5,825
As at 30 September 2025 5,825
Provision
As at 1 October 2024 -
As at 30 September 2025 -
Net Book Value
As at 30 September 2025 5,825
As at 1 October 2024 5,825
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 19,872 3,457
Other debtors 3,000 3,600
22,872 7,057
Page 4
Page 5
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Amounts owed to group undertakings 100 100
Other creditors 3,300 4,635
Taxation and social security 25,081 14,395
28,481 19,130
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 2 2
Page 5