Acorah Software Products - Accounts Production 19.3.550 false true 31 March 2025 1 April 2024 false 1 April 2025 31 March 2026 31 March 2026 04479419 Mr David Morgan Mrs Afshan Morgan iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04479419 2025-03-31 04479419 2026-03-31 04479419 2025-04-01 2026-03-31 04479419 frs-core:CurrentFinancialInstruments 2026-03-31 04479419 frs-core:PlantMachinery 2026-03-31 04479419 frs-core:PlantMachinery 2025-04-01 2026-03-31 04479419 frs-core:PlantMachinery 2025-03-31 04479419 frs-core:ShareCapital 2026-03-31 04479419 frs-core:RetainedEarningsAccumulatedLosses 2026-03-31 04479419 frs-bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 04479419 frs-bus:FilletedAccounts 2025-04-01 2026-03-31 04479419 frs-bus:SmallEntities 2025-04-01 2026-03-31 04479419 frs-bus:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 04479419 frs-bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 04479419 frs-core:ListedExchangeTraded 2026-03-31 04479419 frs-core:ListedExchangeTraded 2025-03-31 04479419 frs-core:CostValuation frs-core:ListedExchangeTraded 2025-03-31 04479419 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2026-03-31 04479419 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2026-03-31 04479419 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2026-03-31 04479419 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2026-03-31 04479419 frs-core:CostValuation frs-core:ListedExchangeTraded 2026-03-31 04479419 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2025-03-31 04479419 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2026-03-31 04479419 frs-bus:Director1 2025-04-01 2026-03-31 04479419 frs-bus:Director2 2025-04-01 2026-03-31 04479419 frs-countries:EnglandWales 2025-04-01 2026-03-31 04479419 2024-03-31 04479419 2025-03-31 04479419 2024-04-01 2025-03-31 04479419 frs-core:CurrentFinancialInstruments 2025-03-31 04479419 frs-core:ShareCapital 2025-03-31 04479419 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31
Registered number: 04479419
Morgan Psychological Services Limited
Unaudited Financial Statements
For The Year Ended 31 March 2026
Morgan Psychological Services Limited
Contents
Contents

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

Page 1
Morgan Psychological Services Limited
Balance Sheet
As At 31 March 2026
Balance Sheet
Registered number: 04479419

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 4,042 |  | 5,389
Investments | 5 |  | 17,809 |  | 3,085
|  |  | 21,851 |  | 8,474
CURRENT ASSETS
Debtors | 6 | 14,667 |  | 25,491 |
Cash at bank and in hand |  | 70,864 |  | 81,758 |
|  | 85,531 |  | 107,249 |
Creditors: Amounts Falling Due Within One Year | 7 | (6,987 ) |  | (7,861 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 78,544 |  | 99,388
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 100,395 |  | 107,862
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | - |  | (1,040 )
NET ASSETS |  |  | 100,395 |  | 106,822
CAPITAL AND RESERVES
Called up share capital | 8 |  | 100 |  | 100
Profit and Loss Account |  |  | 100,295 |  | 106,722
SHAREHOLDERS' FUNDS |  |  | 100,395 |  | 106,822

Page 1
Page 2
Morgan Psychological Services Limited
Balance Sheet (continued)
As At 31 March 2026
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 David Morgan Director | Mrs Afshan Morgan Director
19 July 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Morgan Psychological Services Limited
Notes to the Financial Statements
For The Year Ended 31 March 2026
Notes to the Financial Statements
1. General Information
Morgan Psychological Services Limited Registered number 04479419 is a limited by shares company incorporated in England & Wales. The Registered Office is 4 Gold Tops, Newport, NP20 4PG.
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.
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

2.4. 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 year 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 asset reflects 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was:

| 2026 |  | 2025
--- | --- | --- | ---
Office and administration | 2 |  | 2
| 2 |  | 2

Page 3
Page 4
Morgan Psychological Services Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
4. Tangible Assets

| Plant & Machinery
--- | ---
| £
Cost
As at 1 April 2025 | 65,729
As at 31 March 2026 | 65,729
Depreciation
As at 1 April 2025 | 60,340
Provided during the period | 1,347
As at 31 March 2026 | 61,687
Net Book Value
As at 31 March 2026 | 4,042
As at 1 April 2025 | 5,389

5. Investments

| Listed
--- | ---
| £
Cost or Valuation
As at 1 April 2025 | 3,085
Additions | 22,149
Disposals | (6,994 )
Revaluations | (372 )
Other | (59 )
As at 31 March 2026 | 17,809
Provision
As at 1 April 2025 | -
As at 31 March 2026 | -
Net Book Value
As at 31 March 2026 | 17,809
As at 1 April 2025 | 3,085

6. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 13,859 |  | 19,643
Other debtors | 808 |  | 5,848
| 14,667 |  | 25,491

Page 4
Page 5
Morgan Psychological Services Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
7. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Trade creditors | 135 |  | -
Other creditors | 2,920 |  | 2,599
Taxation and social security | 3,932 |  | 5,262
| 6,987 |  | 7,861

8. Share Capital

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

Page 5