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 05901796 Mr J Talbot Mrs M Talbot iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 05901796 2024-09-30 05901796 2025-09-30 05901796 2024-10-01 2025-09-30 05901796 frs-core:CurrentFinancialInstruments 2025-09-30 05901796 frs-core:Non-currentFinancialInstruments 2025-09-30 05901796 frs-core:BetweenOneFiveYears 2025-09-30 05901796 frs-core:MotorVehicles 2025-09-30 05901796 frs-core:MotorVehicles 2024-10-01 2025-09-30 05901796 frs-core:MotorVehicles 2024-09-30 05901796 frs-core:PlantMachinery 2025-09-30 05901796 frs-core:PlantMachinery 2024-10-01 2025-09-30 05901796 frs-core:PlantMachinery 2024-09-30 05901796 frs-core:WithinOneYear 2025-09-30 05901796 frs-core:ShareCapital 2025-09-30 05901796 frs-core:RetainedEarningsAccumulatedLosses 2025-09-30 05901796 frs-bus:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 05901796 frs-bus:FilletedAccounts 2024-10-01 2025-09-30 05901796 frs-bus:SmallEntities 2024-10-01 2025-09-30 05901796 frs-bus:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 05901796 frs-bus:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 05901796 frs-bus:Director1 2024-10-01 2025-09-30 05901796 frs-bus:CompanySecretary1 2024-10-01 2025-09-30 05901796 frs-countries:EnglandWales 2024-10-01 2025-09-30 05901796 2023-09-30 05901796 2024-09-30 05901796 2023-10-01 2024-09-30 05901796 frs-core:CurrentFinancialInstruments 2024-09-30 05901796 frs-core:Non-currentFinancialInstruments 2024-09-30 05901796 frs-core:BetweenOneFiveYears 2024-09-30 05901796 frs-core:PlantMachinery 2023-10-01 2024-09-30 05901796 frs-core:WithinOneYear 2024-09-30 05901796 frs-core:ShareCapital 2024-09-30 05901796 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30
Registered number: 05901796
Majenta Audio Visual Limited
Unaudited Financial Statements
For The Year Ended 30 September 2025
Blue Penguin Chartered Accountants
Hestercombe House
Taunton
Somerset
TA2 8LG
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—5
Page 1
Statement of Financial Position
Registered number: 05901796
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 35,375 26,485
35,375 26,485
CURRENT ASSETS
Stocks 5 1,890 2,500
Debtors 6 34,883 33,336
Cash at bank and in hand 35,705 45,945
72,478 81,781
Creditors: Amounts Falling Due Within One Year 7 (20,726 ) (20,203 )
NET CURRENT ASSETS (LIABILITIES) 51,752 61,578
TOTAL ASSETS LESS CURRENT LIABILITIES 87,127 88,063
Creditors: Amounts Falling Due After More Than One Year 8 (19,248 ) (11,166 )
NET ASSETS 67,879 76,897
CAPITAL AND RESERVES
Called up share capital 10 2 2
Income Statement 67,877 76,895
SHAREHOLDERS' FUNDS 67,879 76,897
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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 J Talbot
Director
19/06/2026
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Majenta Audio Visual Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05901796 . The registered office is Squab Business Centre, Crossways Road, Bridgwater, Somerset, TA6 6DD.
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. 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 income statement 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 income statement as incurred.
2.5. 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. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
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2.6. 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: 3 (2024: 3)
3 3
4. Tangible Assets
Plant & Machinery Motor Vehicles Total
£ £ £
Cost
As at 1 October 2024 25,630 39,408 65,038
Additions - 21,499 21,499
Disposals - (14,443 ) (14,443 )
As at 30 September 2025 25,630 46,464 72,094
Depreciation
As at 1 October 2024 18,682 19,871 38,553
Provided during the period 1,740 10,056 11,796
Disposals - (13,630 ) (13,630 )
As at 30 September 2025 20,422 16,297 36,719
Net Book Value
As at 30 September 2025 5,208 30,167 35,375
As at 1 October 2024 6,948 19,537 26,485
Included above are assets held under finance leases or hire purchase contracts with a net book value as follows:
2025 2024
£ £
Plant & Machinery 30,167 18,724
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5. Stocks
2025 2024
£ £
Stock 1,890 2,500
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 34,883 32,230
Prepayments and accrued income - 1,106
34,883 33,336
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 6,137 2,978
Trade creditors 1,937 2,784
Corporation tax 1,094 4,066
Other taxes and social security 1,410 2,085
VAT 6,543 5,405
Accruals and deferred income 2,460 2,460
Director's loan account 1,145 425
20,726 20,203
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 19,248 11,166
9. Obligations Under Finance Leases and Hire Purchase
2025 2024
£ £
The future minimum finance lease payments are as follows:
Not later than one year 6,137 2,978
Later than one year and not later than five years 19,248 11,166
25,385 14,144
25,385 14,144
10. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 2 2
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