Acorah Software Products - Accounts Production 19.2.450 false true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 07893214 Mrs Emma Mayo Mr Phil Mayo Mrs E Mayo true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07893214 2024-12-31 07893214 2025-12-31 07893214 2025-01-01 2025-12-31 07893214 frs-core:CurrentFinancialInstruments 2025-12-31 07893214 frs-core:Non-currentFinancialInstruments 2025-12-31 07893214 frs-core:ComputerEquipment 2025-12-31 07893214 frs-core:ComputerEquipment 2025-01-01 2025-12-31 07893214 frs-core:ComputerEquipment 2024-12-31 07893214 frs-core:PlantMachinery 2025-12-31 07893214 frs-core:PlantMachinery 2025-01-01 2025-12-31 07893214 frs-core:PlantMachinery 2024-12-31 07893214 frs-core:ShareCapital 2025-12-31 07893214 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 07893214 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 07893214 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 07893214 frs-bus:SmallEntities 2025-01-01 2025-12-31 07893214 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 07893214 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 07893214 frs-bus:OrdinaryShareClass1 2025-01-01 2025-12-31 07893214 frs-bus:OrdinaryShareClass1 2025-12-31 07893214 1 2025-01-01 2025-12-31 07893214 frs-bus:Director1 2025-01-01 2025-12-31 07893214 frs-bus:Director2 2025-01-01 2025-12-31 07893214 frs-bus:CompanySecretary1 2025-01-01 2025-12-31 07893214 frs-countries:EnglandWales 2025-01-01 2025-12-31 07893214 2023-12-31 07893214 2024-12-31 07893214 2024-01-01 2024-12-31 07893214 frs-core:CurrentFinancialInstruments 2024-12-31 07893214 frs-core:Non-currentFinancialInstruments 2024-12-31 07893214 frs-core:ShareCapital 2024-12-31 07893214 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 07893214 frs-bus:OrdinaryShareClass1 2024-01-01 2024-12-31
Registered number: 07893214
P E Mayo Consulting Ltd
Unaudited Financial Statements
For The Year Ended 31 December 2025
Graver & Co Ltd
P E Mayo Consulting Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
P E Mayo Consulting Ltd
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: 07893214

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 3,413 |  | 4,281
|  |  | 3,413 |  | 4,281
CURRENT ASSETS
Debtors | 5 | 58,846 |  | 42,698 |
Cash at bank and in hand |  | 1,616 |  | 2,413 |
|  | 60,462 |  | 45,111 |
Creditors: Amounts Falling Due Within One Year | 6 | (15,520 ) |  | (11,434 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 44,942 |  | 33,677
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 48,355 |  | 37,958
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (4,291 ) |  | (5,493 )
NET ASSETS |  |  | 44,064 |  | 32,465
CAPITAL AND RESERVES
Called up share capital | 8 |  | 2 |  | 2
Profit and Loss Account |  |  | 44,062 |  | 32,463
SHAREHOLDERS' FUNDS |  |  | 44,064 |  | 32,465

Page 1
Page 2
P E Mayo Consulting Ltd
Balance Sheet (continued)
As At 31 December 2025
For the year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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

Mrs Emma Mayo Director | Mr Phil Mayo Director
9th June 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
P E Mayo Consulting Ltd
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
P E Mayo Consulting Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 07893214 . The registered office is The Limes, 4 The Street, Brundall, Norfolk, NR13 5LB.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities (effective April 2008).
2.2. Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. All income is derived from activities within the UK.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. 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
Computer Equipment | 25% reducing balance

2.4. Taxation
The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in periods in which the timing differences reverse, based on tax rates and the law enacted or substantively enacted at the balance sheet date.
2.5. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the year was:

| 2025 |  | 2024
--- | --- | --- | ---
Office and administration | 2 |  | 2
| 2 |  | 2

Page 3
Page 4
P E Mayo Consulting Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
4. Tangible Assets

| Plant & Machinery | Computer Equipment | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 January 2025 | 1,435 | 14,034 | 15,469
Additions | 120 | 149 | 269
As at 31 December 2025 | 1,555 | 14,183 | 15,738
Depreciation
As at 1 January 2025 | 1,234 | 9,954 | 11,188
Provided during the period | 80 | 1,057 | 1,137
As at 31 December 2025 | 1,314 | 11,011 | 12,325
Net Book Value
As at 31 December 2025 | 241 | 3,172 | 3,413
As at 1 January 2025 | 201 | 4,080 | 4,281

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 13,921 |  | 11,278
Due after more than one year
Other debtors | 11,378 |  | 11,378
Directors loan account | 33,547 |  | 20,042
| 44,925 |  | 31,420
| 58,846 |  | 42,698

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 1,803 |  | 1,463
Bank loans and overdrafts | 1,202 |  | 1,202
Corporation tax | 12,515 |  | 8,769
| 15,520 |  | 11,434

Page 4
Page 5
P E Mayo Consulting Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
7. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 4,291 |  | 5,493

8. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
Allotted, called up and fully paid | £ |  | £
2 Ordinary Shares of £ 1 each | 2 |  | 2

9. Directors Advances, Credits and Guarantees
Dividends paid to directors

| 2025 | 2024
--- | --- | ---
| £ | £
Mrs Emma Mayo | 16,200 | 13,000
Mr Phil Mayo | 16,200 | 13,000

10. Ultimate Controlling Party
The company's ultimate controlling party is Mr P Mayo by virtue of his ownership of 100% of the issued share capital in the company.
Page 5