Acorah Software Products - Accounts Production 19.3.550 false true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 5642190 Mrs Judith Taylor Mr Allan Oakley iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 5642190 2024-12-31 5642190 2025-12-31 5642190 2025-01-01 2025-12-31 5642190 frs-core:FurnitureFittings 2025-01-01 2025-12-31 5642190 frs-core:ShareCapital 2025-12-31 5642190 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 5642190 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 5642190 frs-bus:AbridgedAccounts 2025-01-01 2025-12-31 5642190 frs-bus:SmallEntities 2025-01-01 2025-12-31 5642190 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 5642190 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 5642190 frs-core:CostValuation 2024-12-31 5642190 frs-core:CostValuation 2025-12-31 5642190 frs-core:ProvisionsForImpairmentInvestments 2024-12-31 5642190 frs-core:ProvisionsForImpairmentInvestments 2025-12-31 5642190 frs-bus:Director1 2025-01-01 2025-12-31 5642190 frs-bus:CompanySecretary1 2025-01-01 2025-12-31 5642190 frs-countries:EnglandWales 2025-01-01 2025-12-31 5642190 2023-12-31 5642190 2024-12-31 5642190 2024-01-01 2024-12-31 5642190 frs-core:ShareCapital 2024-12-31 5642190 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: 5642190
Markus Excel Limited
ABRIDGED Financial Statements
For The Year Ended 31 December 2025
Markus Excel Limited
Contents
Contents

| Page
--- | ---
Abridged Balance Sheet | 1—2
Notes to the Abridged Financial Statements | 3—4

Page 1
Markus Excel Limited
Abridged Balance Sheet
As At 31 December 2025
Abridged Balance Sheet
Registered number: 5642190

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 1,780 |  | 2,225
Investments | 5 |  | 2,000 |  | 2,000
|  |  | 3,780 |  | 4,225
CURRENT ASSETS
Stocks |  | 750 |  | 750 |
Debtors |  | 37,190 |  | 15,989 |
|  | 37,940 |  | 16,739 |
Creditors: Amounts Falling Due Within One Year |  | (35,396 ) |  | (19,297 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 2,544 |  | (2,558 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 6,324 |  | 1,667
PROVISIONS FOR LIABILITIES
Deferred Taxation | 6 |  | (339 ) |  | (423 )
NET ASSETS |  |  | 5,985 |  | 1,244
CAPITAL AND RESERVES
Called up share capital | 7 |  | 2 |  | 2
Profit and Loss Account |  |  | 5,983 |  | 1,242
SHAREHOLDERS' FUNDS |  |  | 5,985 |  | 1,244

Page 1
Page 2
Markus Excel Limited
Abridged Balance Sheet (continued)
As At 31 December 2025
For the year ending 31 December 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 her 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.
All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 31 December 2025 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board

Mrs Judith Taylor Director
12/06/2026

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Markus Excel Limited
Notes to the Abridged Financial Statements
For The Year Ended 31 December 2025
Notes to the Abridged Financial Statements
1. General Information
Markus Excel Limited Registered number 5642190 is a limited by shares company incorporated in England & Wales. The Registered Office is 24 North Drive, Thornton Cleveleys, Lancashire, FY5 3AQ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 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 comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
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:

Fixtures & Fittings | 20%

2.4. 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.
2.5. Taxation
The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in periods in which the timing differences reverse, based on tax rates and the law enacted or substantively enacted at the balance sheet date.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 3)
2 3
4. Tangible Assets

| Total
--- | ---
| £
Cost
As at 1 January 2025 | 29,485
As at 31 December 2025 | 29,485
Depreciation
As at 1 January 2025 | 27,260
Provided during the period | 445
As at 31 December 2025 | 27,705
Net Book Value
As at 31 December 2025 | 1,780
As at 1 January 2025 | 2,225

Page 3
Page 4
Markus Excel Limited
Notes to the Abridged Financial Statements (continued)
For The Year Ended 31 December 2025
5. Investments

| Total
--- | ---
| £
Cost
As at 1 January 2025 | 3,242
As at 31 December 2025 | 3,242
Provision
As at 1 January 2025 | 1,242
As at 31 December 2025 | 1,242
Net Book Value
As at 31 December 2025 | 2,000
As at 1 January 2025 | 2,000

6. Deferred Taxation
The provision for deferred taxation is made up of accelerated capital allowances

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Other timing differences | 339 |  | 423

7. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 2 |  | 2

8. Dividends

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
On equity shares:
Interim dividend paid | 1,000 |  | 1,000

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