Acorah Software Products - Accounts Production 19.2.450 false true 30 June 2024 1 July 2023 false 1 July 2024 30 June 2025 30 June 2025 11434013 Mr Michael-Albert Price iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11434013 2024-06-30 11434013 2025-06-30 11434013 2024-07-01 2025-06-30 11434013 frs-core:CurrentFinancialInstruments 2025-06-30 11434013 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-06-30 11434013 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-07-01 2025-06-30 11434013 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-06-30 11434013 frs-core:PlantMachinery 2025-06-30 11434013 frs-core:PlantMachinery 2024-07-01 2025-06-30 11434013 frs-core:PlantMachinery 2024-06-30 11434013 frs-core:ShareCapital 2025-06-30 11434013 frs-core:RetainedEarningsAccumulatedLosses 2025-06-30 11434013 frs-bus:PrivateLimitedCompanyLtd 2024-07-01 2025-06-30 11434013 frs-bus:FilletedAccounts 2024-07-01 2025-06-30 11434013 frs-bus:SmallEntities 2024-07-01 2025-06-30 11434013 frs-bus:AuditExempt-NoAccountantsReport 2024-07-01 2025-06-30 11434013 frs-bus:SmallCompaniesRegimeForAccounts 2024-07-01 2025-06-30 11434013 frs-bus:Director1 2024-07-01 2025-06-30 11434013 frs-countries:EnglandWales 2024-07-01 2025-06-30 11434013 2023-06-30 11434013 2024-06-30 11434013 2023-07-01 2024-06-30 11434013 frs-core:CurrentFinancialInstruments 2024-06-30 11434013 frs-core:ShareCapital 2024-06-30 11434013 frs-core:RetainedEarningsAccumulatedLosses 2024-06-30 11434013 frs-core:CurrentFinancialInstruments 1 2024-06-30
Registered number: 11434013
M & D Price Attractions Limited
Financial Statements
For The Year Ended 30 June 2025
Retail Efficiency Ltd
49a Fitzherbert Road
Farlington
Hants
PO6 1RU
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 11434013
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 494,871 513,190
494,871 513,190
CURRENT ASSETS
Debtors 5 15,271 25,702
Cash at bank and in hand 82 -
15,353 25,702
Creditors: Amounts Falling Due Within One Year 6 (266,675 ) (271,686 )
NET CURRENT ASSETS (LIABILITIES) (251,322 ) (245,984 )
TOTAL ASSETS LESS CURRENT LIABILITIES 243,549 267,206
NET ASSETS 243,549 267,206
CAPITAL AND RESERVES
Called up share capital 7 1 1
Profit and Loss Account 243,548 267,205
SHAREHOLDERS' FUNDS 243,549 267,206
For the year ending 30 June 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 Profit and Loss Account.
On behalf of the board
Mr Michael-Albert Price
Director
22/06/2026
The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
M & D Price Attractions Limited is a private company, limited by shares, incorporated in England & Wales, registered number 11434013 . The registered office is 49 A Fitzherbert Road, Portsmouth, PO6 1RU.
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:
Freehold 10
Plant & Machinery 10
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
4. Tangible Assets
Land & Property
Freehold Plant & Machinery Total
£ £ £
Cost
As at 1 July 2024 330,000 314,511 644,511
As at 30 June 2025 330,000 314,511 644,511
Depreciation
As at 1 July 2024 - 131,321 131,321
Provided during the period - 18,319 18,319
As at 30 June 2025 - 149,640 149,640
Net Book Value
As at 30 June 2025 330,000 164,871 494,871
As at 1 July 2024 330,000 183,190 513,190
Page 2
Page 3
5. Debtors
2025 2024
£ £
Due within one year
Other debtors 15,271 24,952
Other debtors (1) - 750
15,271 25,702
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Bank loans and overdrafts - 22
Corporation tax 200 200
VAT - 29,034
Other creditors 52,720 -
Director's loan account 213,755 242,430
266,675 271,686
7. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 1 1
Page 3