Acorah Software Products - Accounts Production 19.2.350 false true 31 March 2025 1 April 2024 false 1 April 2025 31 March 2026 31 March 2026 08912142 Mr Mark Boyd Mr Alexander Caccia Mr Vivion Cox Mr Thomas Trotzier Mr Christopher Staunton iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08912142 2025-03-31 08912142 2026-03-31 08912142 2025-04-01 2026-03-31 08912142 frs-core:CurrentFinancialInstruments 2026-03-31 08912142 frs-core:ComputerEquipment 2026-03-31 08912142 frs-core:ComputerEquipment 2025-04-01 2026-03-31 08912142 frs-core:ComputerEquipment 2025-03-31 08912142 frs-core:FurnitureFittings 2025-04-01 2026-03-31 08912142 frs-core:PlantMachinery 2026-03-31 08912142 frs-core:PlantMachinery 2025-04-01 2026-03-31 08912142 frs-core:PlantMachinery 2025-03-31 08912142 frs-core:OtherReservesSubtotal 2026-03-31 08912142 frs-core:SharePremium 2026-03-31 08912142 frs-core:ShareCapital 2026-03-31 08912142 frs-core:RetainedEarningsAccumulatedLosses 2026-03-31 08912142 frs-bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 08912142 frs-bus:FilletedAccounts 2025-04-01 2026-03-31 08912142 frs-bus:SmallEntities 2025-04-01 2026-03-31 08912142 frs-bus:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 08912142 frs-bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 08912142 frs-bus:Director1 2025-04-01 2026-03-31 08912142 frs-bus:Director2 2025-04-01 2026-03-31 08912142 frs-bus:Director3 2025-04-01 2026-03-31 08912142 frs-bus:Director4 2025-04-01 2026-03-31 08912142 frs-bus:Director5 2025-04-01 2026-03-31 08912142 frs-countries:EnglandWales 2025-04-01 2026-03-31 08912142 2024-03-31 08912142 2025-03-31 08912142 2024-04-01 2025-03-31 08912142 frs-core:CurrentFinancialInstruments 2025-03-31 08912142 frs-core:OtherReservesSubtotal 2025-03-31 08912142 frs-core:SharePremium 2025-03-31 08912142 frs-core:ShareCapital 2025-03-31 08912142 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31
Registered number: 08912142
Muoverti Limited
Unaudited Financial Statements
For The Year Ended 31 March 2026
Mount Business Services Ltd
3 The Mount
Trumpsgreen Road
Virginia Water
GU25 4EJ
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 08912142
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 557 -
557 -
CURRENT ASSETS
Stocks 5 98,300 95,800
Debtors 6 328,027 332,997
Cash at bank and in hand 636,390 120,190
1,062,717 548,987
Creditors: Amounts Falling Due Within One Year 7 (274,365 ) (492,823 )
NET CURRENT ASSETS (LIABILITIES) 788,352 56,164
TOTAL ASSETS LESS CURRENT LIABILITIES 788,909 56,164
NET ASSETS 788,909 56,164
CAPITAL AND RESERVES
Called up share capital 8 9,484 8,428
Share premium account 6,548,909 6,268,636
Other reserves 1,259,497 -
Profit and Loss Account (7,028,981 ) (6,220,900 )
SHAREHOLDERS' FUNDS 788,909 56,164
Page 1
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For the year ending 31 March 2026 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 Mark Boyd
Director
6th July 2026
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Muoverti Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08912142 . The registered office is 3 The Mount, Trumpsgreen Road, Virginia Water, GU25 4EJ.
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. Turnover is reduced for estimated customer returns, rebates and other similar allowances.Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer.
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:
Plant & Machinery 33% straight line
Fixtures & Fittings 25% straight line
Computer Equipment 33% straight line
2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable.
2.5. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
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.
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3. Average Number of Employees
Average number of employees, including directors, during the year was: 4 (2025: 3)
4 3
4. Tangible Assets
Plant & Machinery Computer Equipment Total
£ £ £
Cost
As at 1 April 2025 3,983 13,149 17,132
Additions - 557 557
As at 31 March 2026 3,983 13,706 17,689
Depreciation
As at 1 April 2025 3,983 13,149 17,132
As at 31 March 2026 3,983 13,149 17,132
Net Book Value
As at 31 March 2026 - 557 557
As at 1 April 2025 - - -
5. Stocks
2026 2025
£ £
Materials 98,300 -
Work in progress - 95,800
98,300 95,800
6. Debtors
2026 2025
£ £
Due within one year
Trade debtors 10,090 3,360
Other debtors 317,937 329,637
328,027 332,997
7. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Trade creditors 228,382 270,252
Other loans - 186,800
Other creditors 8,173 15,182
Taxation and social security 37,810 20,589
274,365 492,823
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8. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 9,484 8,428
The company operates an Employee Share Option Scheme (EMI).  Ast at 31 March 2026 the share option scheme pool amounted to 373,692 of which 119,000 had been granted.
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