Acorah Software Products - Accounts Production 19.2.450 false true 31 January 2025 1 February 2024 false 1 February 2025 31 January 2026 31 January 2026 11130809 Mr Andrew Webster iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11130809 2025-01-31 11130809 2026-01-31 11130809 2025-02-01 2026-01-31 11130809 frs-core:CurrentFinancialInstruments 2026-01-31 11130809 frs-core:ShareCapital 2026-01-31 11130809 frs-core:RetainedEarningsAccumulatedLosses 2026-01-31 11130809 frs-bus:PrivateLimitedCompanyLtd 2025-02-01 2026-01-31 11130809 frs-bus:FilletedAccounts 2025-02-01 2026-01-31 11130809 frs-bus:SmallEntities 2025-02-01 2026-01-31 11130809 frs-bus:AuditExempt-NoAccountantsReport 2025-02-01 2026-01-31 11130809 frs-bus:SmallCompaniesRegimeForAccounts 2025-02-01 2026-01-31 11130809 frs-bus:Director1 2025-02-01 2026-01-31 11130809 frs-core:CurrentFinancialInstruments 1 2026-01-31 11130809 frs-countries:EnglandWales 2025-02-01 2026-01-31 11130809 2024-01-31 11130809 2025-01-31 11130809 2024-02-01 2025-01-31 11130809 frs-core:CurrentFinancialInstruments 2025-01-31 11130809 frs-core:ShareCapital 2025-01-31 11130809 frs-core:RetainedEarningsAccumulatedLosses 2025-01-31 11130809 frs-core:CurrentFinancialInstruments 1 2025-01-31
Registered number: 11130809
Metro Worldwide Limited
Unaudited Financial Statements
For The Year Ended 31 January 2026
Clouders (Audit & Accounts) Ltd
Charter House, 103-105 Leigh Road
Leigh-On-Sea
Essex
SS9 1JL
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 11130809
2026 2025
Notes £ £ £ £
CURRENT ASSETS
Debtors 4 158,284 130,835
Cash at bank and in hand 803,411 769,017
961,695 899,852
Creditors: Amounts Falling Due Within One Year 5 (69,344 ) (110,819 )
NET CURRENT ASSETS (LIABILITIES) 892,351 789,033
TOTAL ASSETS LESS CURRENT LIABILITIES 892,351 789,033
NET ASSETS 892,351 789,033
CAPITAL AND RESERVES
Called up share capital 6 10 10
Profit and Loss Account 892,341 789,023
SHAREHOLDERS' FUNDS 892,351 789,033
Page 1
Page 2
For the year ending 31 January 2026 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 Andrew Webster
Director
03/07/2026
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Metro Worldwide Limited is a private company, limited by shares, incorporated in England & Wales, registered number 11130809 . The registered office is Office 5 8 Towerfield Road, Shoeburyness, Essex, SS3 9QE.
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. Taxation
Corporation 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.
...CONTINUED
Page 3
Page 4
2.3. Taxation - continued
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also 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 (2025: 3)
3 3
4. Debtors
2026 2025
£ £
Due within one year
Trade debtors 145,122 116,812
Prepayments and accrued income 285 285
VAT 12,877 13,738
158,284 130,835
5. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Trade creditors 34,959 36,282
Corporation tax 32,154 71,841
PAYE and National Insurance 1,292 1,797
Pensions 109 109
Accrued expenses 830 790
69,344 110,819
6. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 10 10
Page 4