Acorah Software Products - Accounts Production 19.2.450 false true false 4 December 2024 31 December 2025 31 December 2025 16116918 Mr Michael McCusker Mr Kyle Stewart Mrs Ashley Downie iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 16116918 2024-12-03 16116918 2025-12-31 16116918 2024-12-04 2025-12-31 16116918 frs-core:CurrentFinancialInstruments 2025-12-31 16116918 frs-core:MotorVehicles 2025-12-31 16116918 frs-core:MotorVehicles 2024-12-04 2025-12-31 16116918 frs-core:MotorVehicles 2024-12-03 16116918 frs-core:ShareCapital 2025-12-31 16116918 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 16116918 frs-bus:PrivateLimitedCompanyLtd 2024-12-04 2025-12-31 16116918 frs-bus:FilletedAccounts 2024-12-04 2025-12-31 16116918 frs-bus:SmallEntities 2024-12-04 2025-12-31 16116918 frs-bus:AuditExempt-NoAccountantsReport 2024-12-04 2025-12-31 16116918 frs-bus:SmallCompaniesRegimeForAccounts 2024-12-04 2025-12-31 16116918 frs-bus:Director1 2024-12-04 2025-12-31 16116918 frs-bus:Director2 2024-12-04 2025-12-31 16116918 frs-bus:Director3 2024-12-04 2025-12-31 16116918 frs-countries:Scotland 2024-12-04 2025-12-31
Registered number: 16116918
MKD Roofing & Property Ltd
Financial Statements
For the Period 4 December 2024 to 31 December 2025
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 16116918
31 December 2025
Notes £ £
FIXED ASSETS
Tangible Assets 4 21,435
21,435
CURRENT ASSETS
Debtors 5 5,247
Cash at bank and in hand 113
5,360
Creditors: Amounts Falling Due Within One Year 6 (26,374 )
NET CURRENT ASSETS (LIABILITIES) (21,014 )
TOTAL ASSETS LESS CURRENT LIABILITIES 421
NET ASSETS 421
CAPITAL AND RESERVES
Called up share capital 7 1
Profit and Loss Account 420
SHAREHOLDERS' FUNDS 421
For the period 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
Mr Michael McCusker
Director
Mr Kyle Stewart
Director
Mrs Ashley Downie
Director
25/06/2026
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
MKD Roofing & Property Ltd is a private company, limited by shares, incorporated in Scotland, registered number 16116918 . The registered office is 124 City Road, London, EC1V 2NX.
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:
Motor Vehicles 20.0% - reducing balance method
3. Average Number of Employees
Average number of employees, including directors, during the period was: 3
3
4. Tangible Assets
Motor Vehicles
£
Cost
As at 4 December 2024 -
Additions 21,798
As at 31 December 2025 21,798
Depreciation
As at 4 December 2024 -
Provided during the period 363
As at 31 December 2025 363
Net Book Value
As at 31 December 2025 21,435
As at 4 December 2024 -
Page 2
Page 3
5. Debtors
31 December 2025
£
Due within one year
Other debtors 5,247
6. Creditors: Amounts Falling Due Within One Year
31 December 2025
£
Trade creditors 4,300
VAT 1,533
Accruals and deferred income 2,750
Directors' loan accounts 17,791
26,374
7. Share Capital
31 December 2025
£
Allotted, Called up and fully paid 1
Page 3