Acorah Software Products - Accounts Production 19.3.600 false true true false 12 December 2024 31 December 2025 31 December 2025 16133408 Mr Charles Mash Mrs Gemma Mash iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 16133408 2024-12-11 16133408 2025-12-31 16133408 2024-12-12 2025-12-31 16133408 frs-core:CurrentFinancialInstruments 2025-12-31 16133408 frs-core:Non-currentFinancialInstruments 2025-12-31 16133408 frs-core:ComputerEquipment 2025-12-31 16133408 frs-core:ComputerEquipment 2024-12-12 2025-12-31 16133408 frs-core:ComputerEquipment 2024-12-11 16133408 frs-core:FurnitureFittings 2025-12-31 16133408 frs-core:FurnitureFittings 2024-12-12 2025-12-31 16133408 frs-core:FurnitureFittings 2024-12-11 16133408 frs-core:MotorVehicles 2025-12-31 16133408 frs-core:MotorVehicles 2024-12-12 2025-12-31 16133408 frs-core:MotorVehicles 2024-12-11 16133408 frs-core:ShareCapital 2025-12-31 16133408 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 16133408 frs-bus:PrivateLimitedCompanyLtd 2024-12-12 2025-12-31 16133408 frs-bus:FilletedAccounts 2024-12-12 2025-12-31 16133408 frs-bus:SmallEntities 2024-12-12 2025-12-31 16133408 frs-bus:AuditExempt-NoAccountantsReport 2024-12-12 2025-12-31 16133408 frs-bus:SmallCompaniesRegimeForAccounts 2024-12-12 2025-12-31 16133408 frs-bus:OrdinaryShareClass1 2024-12-12 2025-12-31 16133408 frs-bus:OrdinaryShareClass1 2025-12-31 16133408 frs-bus:Director1 2024-12-12 2025-12-31 16133408 frs-bus:Director2 2024-12-12 2025-12-31 16133408 frs-countries:EnglandWales 2024-12-12 2025-12-31
Registered number: 16133408
Mashua Limited
Unaudited Financial Statements
For the Period 12 December 2024 to 31 December 2025
Ripe LLP
9a Burroughs Gardens
London
NW4 4AU
Mashua Limited
Contents
Contents

| Page
--- | ---
Company Information | 1
Balance Sheet | 2—3
Notes to the Financial Statements | 4—7

Page 1
Mashua Limited
Company Information
For the Period 12 December 2024 to 31 December 2025
Company Information

Directors | Mr Charles Mash
| Mrs Gemma Mash
Company Number | 16133408
Registered Office | 123 Holland Road
| London
| NW10 5AT
Accountants | Ripe LLP
| Chartered Accountants
| 9a Burroughs Gardens
| London
| NW4 4AU

Page 1
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Mashua Limited
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: 16133408

| 31 December 2025
--- | ---
| Notes | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 13,549
|  |  | 13,549
CURRENT ASSETS
Debtors | 5 | 166,516 |
Cash at bank and in hand |  | 76,176 |
|  | 242,692 |
Creditors: Amounts Falling Due Within One Year | 6 | (59,329 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 183,363
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 196,912
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (300,000 )
NET LIABILITIES |  |  | (103,088 )
CAPITAL AND RESERVES
Called up share capital | 8 |  | 100
Profit and Loss Account |  |  | (103,188 )
SHAREHOLDERS' FUNDS |  |  | (103,088)

Page 2
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Mashua Limited
Balance Sheet (continued)
As At 31 December 2025
For the period 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 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 Charles Mash Director
30/06/2026

The notes on pages 4 to 7 form part of these financial statements.
Page 3
Page 4
Mashua Limited
Notes to the Financial Statements
For the Period 12 December 2024 to 31 December 2025
Notes to the Financial Statements
1. General Information
Mashua Limited is a private company, limited by shares, incorporated in England & Wales, registered number 16133408 .
The registered office is 123 Holland Road, London, NW10 5AT.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.
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 financial statements are presented in Sterling (£) and figures are shown to the nearest whole pound.
2.2. Going Concern Disclosure
The financial statements have been prepared on a going concern basis on the understanding that the creditors will continue to support the company for the foreseeable future.
2.3. 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. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
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:

Motor Vehicles | 25% reducing balance
Fixtures & Fittings | 25% reducing balance
Computer Equipment | 25% reducing balance

2.5. Cash and Cash Equivalents
Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks, other short-term highly liquid investments that mature in no more than three months from the date of acquisition and are readily convertible to a known amount of cash with insignificant risk of change in value, and bank overdrafts.
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Mashua Limited
Notes to the Financial Statements (continued)
For the Period 12 December 2024 to 31 December 2025
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.
2.7.
Trade debtors
Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.
Trade creditors
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.
3. Average Number of Employees
Average number of employees, including directors, during the period was: 4
4
4. Tangible Assets

| Motor Vehicles | Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | --- | ---
| £ | £ | £ | £
Cost
As at 12 December 2024 | - | - | - | -
Additions | 9,000 | 3,372 | 3,615 | 15,987
As at 31 December 2025 | 9,000 | 3,372 | 3,615 | 15,987
Depreciation
As at 12 December 2024 | - | - | - | -
Provided during the period | 1,313 | 567 | 558 | 2,438
As at 31 December 2025 | 1,313 | 567 | 558 | 2,438

...CONTINUED
Page 5
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Mashua Limited
Notes to the Financial Statements (continued)
For the Period 12 December 2024 to 31 December 2025

Net Book Value
As at 31 December 2025 | 7,687 | 2,805 | 3,057 | 13,549
As at 12 December 2024 | - | - | - | -

5. Debtors

| 31 December 2025
--- | ---
| £
Due within one year
Trade debtors | 93,730
Amounts owed by group undertakings | 161
Other debtors | 72,625
| 166,516

6. Creditors: Amounts Falling Due Within One Year

| 31 December 2025
--- | ---
| £
Trade creditors | 21,120
Other creditors | 28,250
Taxation and social security | 9,959
| 59,329

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

| 31 December 2025
--- | ---
| £
Other loans | 300,000

8. Share Capital

| 31 December 2025
--- | ---
Allotted, called up and fully paid | £
100 Ordinary Shares of £ 1.00 each | 100

Shares issued during the period: | £
100 Ordinary Shares of £ 1.00 each | 100

Page 6
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Mashua Limited
Notes to the Financial Statements (continued)
For the Period 12 December 2024 to 31 December 2025
9. Related Party Disclosures
Jari Trading Limited
Jari Trading Limited holds 25% shares in Mashua Limited.
At the balance sheet date, Jari Trading Limited owed £161 to Mashua Limited.
Page 7