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 00747546 Dr Norma McDonnell Dr Ann McDonnell Dr Ann McDonnell iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 00747546 2025-01-31 00747546 2026-01-31 00747546 2025-02-01 2026-01-31 00747546 frs-core:CurrentFinancialInstruments 2026-01-31 00747546 frs-core:Non-currentFinancialInstruments 2026-01-31 00747546 frs-core:ShareCapital 2026-01-31 00747546 frs-core:RetainedEarningsAccumulatedLosses 2026-01-31 00747546 frs-bus:PrivateLimitedCompanyLtd 2025-02-01 2026-01-31 00747546 frs-bus:FilletedAccounts 2025-02-01 2026-01-31 00747546 frs-bus:SmallEntities 2025-02-01 2026-01-31 00747546 frs-bus:AuditExempt-NoAccountantsReport 2025-02-01 2026-01-31 00747546 frs-bus:SmallCompaniesRegimeForAccounts 2025-02-01 2026-01-31 00747546 frs-bus:Director1 2025-02-01 2026-01-31 00747546 frs-bus:Director2 2025-02-01 2026-01-31 00747546 frs-bus:CompanySecretary1 2025-02-01 2026-01-31 00747546 frs-countries:EnglandWales 2025-02-01 2026-01-31 00747546 2024-01-31 00747546 2025-01-31 00747546 2024-02-01 2025-01-31 00747546 frs-core:CurrentFinancialInstruments 2025-01-31 00747546 frs-core:Non-currentFinancialInstruments 2025-01-31 00747546 frs-core:ShareCapital 2025-01-31 00747546 frs-core:RetainedEarningsAccumulatedLosses 2025-01-31
Registered number: 00747546
McDonnell & Co. (Investments) Limited
Financial Statements
For The Year Ended 31 January 2026
Bentley Financial Solutions
McDonnell & Co. (Investments) Limited
Contents
Contents

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

Page 1
McDonnell & Co. (Investments) Limited
Balance Sheet
As At 31 January 2026
Balance Sheet
Registered number: 00747546

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
CURRENT ASSETS
Debtors | 4 | 153,125 |  | 165,000 |
Cash at bank and in hand |  | 407,641 |  | 506,131 |
|  | 560,766 |  | 671,131 |
Creditors: Amounts Falling Due Within One Year | 5 | (43,992 ) |  | (51,365 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 516,774 |  | 619,766
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 516,774 |  | 619,766
Creditors: Amounts Falling Due After More Than One Year | 6 |  | (14,000 ) |  | (14,000 )
NET ASSETS |  |  | 502,774 |  | 605,766
CAPITAL AND RESERVES
Called up share capital | 7 |  | 1,000 |  | 1,000
Profit and Loss Account |  |  | 501,774 |  | 604,766
SHAREHOLDERS' FUNDS |  |  | 502,774 |  | 605,766

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 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

Dr Ann McDonnell Director
21/07/2026

The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
McDonnell & Co. (Investments) Limited
Notes to the Financial Statements
For The Year Ended 31 January 2026
Notes to the Financial Statements
1. General Information
McDonnell & Co. (Investments) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 00747546 . The registered office is 205 Prestbury Road, Cheltenham, Glos, GL52 3ES.
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 relates to bank interest received in respect of the Company's depositsand other interest due on current assets held by the Company. It is attributable to the principle activity of the business and is earned within the United Kingdom.
2.3. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2025: NIL)
- -
4. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Amounts owed by participating interests | 122,500 |  | 122,500
Other debtors | 30,625 |  | 42,500
| 153,125 |  | 165,000

Page 2
Page 3
McDonnell & Co. (Investments) Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 January 2026
5. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Trade creditors | (1 ) |  | -
Other creditors | 41,733 |  | 50,493
Taxation and social security | 2,260 |  | 872
| 43,992 |  | 51,365

6. Creditors: Amounts Falling Due After More Than One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Redeemable Preference Shares | 14,000 |  | 14,000

7. Share Capital

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 1,000 |  | 1,000

Page 3