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 13631624 Mrs Mayoori Satheeskaran iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13631624 2024-09-30 13631624 2025-09-30 13631624 2024-10-01 2025-09-30 13631624 frs-core:CurrentFinancialInstruments 2025-09-30 13631624 frs-core:Non-currentFinancialInstruments 2025-09-30 13631624 frs-core:FurnitureFittings 2025-09-30 13631624 frs-core:FurnitureFittings 2024-10-01 2025-09-30 13631624 frs-core:FurnitureFittings 2024-09-30 13631624 frs-core:NetGoodwill 2025-09-30 13631624 frs-core:NetGoodwill 2024-10-01 2025-09-30 13631624 frs-core:NetGoodwill 2024-09-30 13631624 frs-core:ShareCapital 2025-09-30 13631624 frs-core:RetainedEarningsAccumulatedLosses 2025-09-30 13631624 frs-bus:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 13631624 frs-bus:FilletedAccounts 2024-10-01 2025-09-30 13631624 frs-bus:SmallEntities 2024-10-01 2025-09-30 13631624 frs-bus:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 13631624 frs-bus:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 13631624 frs-bus:Director1 2024-10-01 2025-09-30 13631624 frs-countries:EnglandWales 2024-10-01 2025-09-30 13631624 2023-09-30 13631624 2024-09-30 13631624 2023-10-01 2024-09-30 13631624 frs-core:CurrentFinancialInstruments 2024-09-30 13631624 frs-core:Non-currentFinancialInstruments 2024-09-30 13631624 frs-core:ShareCapital 2024-09-30 13631624 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30
Registered number: 13631624
Mayu Trading Ltd
Unaudited Financial Statements
For The Year Ended 30 September 2025
S SQUARE ACCOUNTANTS LTD
CHARTERED MANAGEMENT ACCOUNTANTS
7 MEADWAY
GIDEA PARK
ROMFORD
RM2 5NU
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—5
Page 1
Statement of Financial Position
Registered number: 13631624
2025 2024
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 61,190 61,190
Tangible Assets 5 - 1,564
61,190 62,754
CURRENT ASSETS
Stocks 6 50,000 35,000
Investments 7 3,250 3,250
Cash at bank and in hand 469 412
53,719 38,662
Creditors: Amounts Falling Due Within One Year 8 (2,525 ) (895 )
NET CURRENT ASSETS (LIABILITIES) 51,194 37,767
TOTAL ASSETS LESS CURRENT LIABILITIES 112,384 100,521
Creditors: Amounts Falling Due After More Than One Year 9 (99,590 ) (96,014 )
NET ASSETS 12,794 4,507
CAPITAL AND RESERVES
Called up share capital 10 1 1
Income Statement 12,793 4,506
SHAREHOLDERS' FUNDS 12,794 4,507
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 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 Income Statement.
On behalf of the board
Mrs Mayoori Satheeskaran
Director
20 June 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
Mayu Trading Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13631624 . The registered office is 1 GreenWay , Sawtry , Huntington , PE28 5UR.
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.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to the income statement over its estimated economic life of .... 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:
Fixtures & Fittings 25%
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.
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.
Page 3
Page 4
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 3)
2 3
4. Intangible Assets
Goodwill
£
Cost
As at 1 October 2024 61,190
As at 30 September 2025 61,190
Net Book Value
As at 30 September 2025 61,190
As at 1 October 2024 61,190
5. Tangible Assets
Fixtures & Fittings
£
Cost
As at 1 October 2024 6,256
As at 30 September 2025 6,256
Depreciation
As at 1 October 2024 4,692
Provided during the period 1,564
As at 30 September 2025 6,256
Net Book Value
As at 30 September 2025 -
As at 1 October 2024 1,564
6. Stocks
2025 2024
£ £
Stock 50,000 35,000
7. Current Asset Investments
2025 2024
£ £
Short term deposits 3,250 3,250
Page 4
Page 5
8. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Corporation tax 2,079 -
VAT 446 895
2,525 895
9. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Directors loan account 99,590 96,014
10. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 1 1
Page 5