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Registered number: 07767159
Merry Matthews Land Services Limited
Unaudited Financial Statements
For The Year Ended 30 September 2025
Behegan Lynes
Accountancy & Taxation Advisers
Bank Chambers
Brook Street
Bishops Waltham
Hampshire
SO32 1AX
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—7
Page 1
Balance Sheet
Registered number: 07767159
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 17,458 21,024
17,458 21,024
CURRENT ASSETS
Stocks 6 2,000 7,500
Debtors 7 10,831 35,980
Cash at bank and in hand 6 6
12,837 43,486
Creditors: Amounts Falling Due Within One Year 8 (83,453 ) (113,339 )
NET CURRENT ASSETS (LIABILITIES) (70,616 ) (69,853 )
TOTAL ASSETS LESS CURRENT LIABILITIES (53,158 ) (48,829 )
Creditors: Amounts Falling Due After More Than One Year 9 - (1,031 )
NET LIABILITIES (53,158 ) (49,860 )
CAPITAL AND RESERVES
Called up share capital 11 100 100
Profit and Loss Account (53,258 ) (49,960 )
SHAREHOLDERS' FUNDS (53,158) (49,860)
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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 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 A G Merry
Director
9 July 2026
The notes on pages 3 to 7 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Merry Matthews Land Services Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07767159 . The registered office is 1 Turnpike Cottages, Temple Valley, Winchester, Hampshire, SO21 1HW.
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.
The accounts have been prepared on a going concern basis due to the continued support of the director of the company. The company meets its day-to-day working capital requirements through this support and the director expects this to continue for at least one year from the date of signing these financial statements.
If the going concern basis was not appropriate, adjustments would have to be made to reduce the value of assets to their recoverable amount, to provide for any further liabilities that might arise, and to reclassify fixed assets as current assets and long term liabilities as current liabilities.
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 rendering of services, including the supply of materials relating to the work undertaken, excluding value added tax.
2.2.1 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. 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 was amortised to the income statement over its estimated economic life.
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:
Plant & Machinery 25% on reducing balance
Motor Vehicles 25% on reducing balance
Computer Equipment 33% on reducing balance
2.5. Leasing and Hire Purchase Contracts
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.
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2.6. 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. 
2.7. Financial Instruments
The Company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in non-puttable ordinary shares.
Debtors
Short term debtors are measured at transaction price, less any impairment.
Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
Creditors
Short term creditors are measured at the transaction price.
2.8. 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 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.
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2.9. Pensions
Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme.  Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.
2.10. Employee Benefits
Short term employee benefits, including holiday pay and other similar non monetary benefits, are recognised as an expense in the period in which they are incurred.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 2)
1 2
4. Intangible Assets
Goodwill
£
Cost
As at 1 October 2024 20,000
As at 30 September 2025 20,000
Amortisation
As at 1 October 2024 20,000
As at 30 September 2025 20,000
Net Book Value
As at 30 September 2025 -
As at 1 October 2024 -
5. Tangible Assets
Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £
Cost
As at 1 October 2024 65,424 38,217 996 104,637
Additions 2,057 - 250 2,307
Disposals - - (227 ) (227 )
As at 30 September 2025 67,481 38,217 1,019 106,717
...CONTINUED
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Depreciation
As at 1 October 2024 50,325 32,371 917 83,613
Provided during the period 4,289 1,462 103 5,854
Disposals - - (208 ) (208 )
As at 30 September 2025 54,614 33,833 812 89,259
Net Book Value
As at 30 September 2025 12,867 4,384 207 17,458
As at 1 October 2024 15,099 5,846 79 21,024
6. Stocks
2025 2024
£ £
Stock 2,000 7,500
7. Debtors
2025 2024
£ £
Due within one year
Other debtors 10,831 35,980
8. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 1,832 2,227
Bank loans and overdrafts 16,456 26,047
Other creditors 65,165 83,896
Taxation and social security - 1,169
83,453 113,339
9. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans - 1,031
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10. Secured Creditors
The Bank Loan is secured by the UK Government, under the bounce back loan scheme.
2025 2024
£ £
Bank loans and overdrafts 939 9,526
11. Share Capital
2025 2024
Allotted, called up and fully paid £ £
100 Ordinary Shares of £ 1.00 each 100 100
12. Ultimate Controlling Party
The company is owned and controlled by A G Merry the sole director of the company.
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