Acorah Software Products - Accounts Production 19.3.550 false true 31 May 2025 1 June 2024 false 1 June 2025 31 May 2026 31 May 2026 05842682 Mr D Hughes Mrs S Hughes Mr K Kirby iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 05842682 2025-05-31 05842682 2026-05-31 05842682 2025-06-01 2026-05-31 05842682 frs-core:CurrentFinancialInstruments 2026-05-31 05842682 frs-core:ComputerEquipment 2026-05-31 05842682 frs-core:ComputerEquipment 2025-06-01 2026-05-31 05842682 frs-core:ComputerEquipment 2025-05-31 05842682 frs-core:FurnitureFittings 2026-05-31 05842682 frs-core:FurnitureFittings 2025-06-01 2026-05-31 05842682 frs-core:FurnitureFittings 2025-05-31 05842682 frs-core:MotorVehicles 2026-05-31 05842682 frs-core:MotorVehicles 2025-06-01 2026-05-31 05842682 frs-core:MotorVehicles 2025-05-31 05842682 frs-core:ShareCapital 2026-05-31 05842682 frs-core:RetainedEarningsAccumulatedLosses 2026-05-31 05842682 frs-bus:PrivateLimitedCompanyLtd 2025-06-01 2026-05-31 05842682 frs-bus:FilletedAccounts 2025-06-01 2026-05-31 05842682 frs-bus:SmallEntities 2025-06-01 2026-05-31 05842682 frs-bus:AuditExemptWithAccountantsReport 2025-06-01 2026-05-31 05842682 frs-bus:SmallCompaniesRegimeForAccounts 2025-06-01 2026-05-31 05842682 frs-core:ListedExchangeTraded 2026-05-31 05842682 frs-core:ListedExchangeTraded 2025-05-31 05842682 frs-core:CostValuation frs-core:ListedExchangeTraded 2025-05-31 05842682 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2026-05-31 05842682 frs-core:CostValuation frs-core:ListedExchangeTraded 2026-05-31 05842682 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2025-05-31 05842682 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2026-05-31 05842682 frs-bus:Director1 2025-06-01 2026-05-31 05842682 frs-bus:Director1 2025-05-31 05842682 frs-bus:Director1 2026-05-31 05842682 frs-bus:Director2 2025-06-01 2026-05-31 05842682 frs-bus:Director2 2025-05-31 05842682 frs-bus:Director2 2026-05-31 05842682 frs-bus:Director3 2025-06-01 2026-05-31 05842682 frs-countries:EnglandWales 2025-06-01 2026-05-31 05842682 2024-05-31 05842682 2025-05-31 05842682 2024-06-01 2025-05-31 05842682 frs-core:CurrentFinancialInstruments 2025-05-31 05842682 frs-core:ShareCapital 2025-05-31 05842682 frs-core:RetainedEarningsAccumulatedLosses 2025-05-31
Registered number: 05842682
Marine Metallurgical Consultants Limited
Unaudited Financial Statements
For The Year Ended 31 May 2026
Dufton Kellner Ltd
Marine Metallurgical Consultants Limited
Contents
Contents

| Page
--- | ---
Company Information | 1
Accountant's Report | 2
Balance Sheet | 3—4
Notes to the Financial Statements | 5—7

Page 1
Marine Metallurgical Consultants Limited
Company Information
For The Year Ended 31 May 2026
Company Information

Directors | Mr D Hughes
| Mrs S Hughes
| Mr K Kirby
Company Number | 05842682
Registered Office | Barnston House
| Beacon Lane
| Heswall
| Wirral
| CH60 0EE
Accountants | Dufton Kellner Ltd
| Chartered Accountants
| Barnston House
| Beacon Lane
| Wirral
| CH60 0EE

Page 1
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Marine Metallurgical Consultants Limited
Accountant's Report
For The Year Ended 31 May 2026
Accountant's Report
Chartered Accountant's report to the directors on the preparation of the unaudited statutory accounts of Marine Metallurgical Consultants Limited for the year ended 31 May 2026
In order to assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of Marine Metallurgical Consultants Limited for the year ended 31 May 2026 which comprise the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given to us.
As a practising member of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com/en/membership/regulations-standards-and-guidance.
This report is made solely to the directors of Marine Metallurgical Consultants Limited , as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Marine Metallurgical Consultants Limited and state those matters that we have agreed to state to the directors of Marine Metallurgical Consultants Limited , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Marine Metallurgical Consultants Limited and its directors, as a body, for our work or for this report.
It is your duty to ensure that Marine Metallurgical Consultants Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Marine Metallurgical Consultants Limited . You consider that Marine Metallurgical Consultants Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit of the accounts of Marine Metallurgical Consultants Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

6th August 2026

Dufton Kellner Ltd
Chartered Accountants
Barnston House
Beacon Lane
Wirral
CH60 0EE
Page 2
Page 3
Marine Metallurgical Consultants Limited
Balance Sheet
As At 31 May 2026
Balance Sheet
Registered number: 05842682

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 33,970 |  | 37,765
Investments | 5 |  | 187,464 |  | 164,833
|  |  | 221,434 |  | 202,598
CURRENT ASSETS
Stocks | 6 | 66,125 |  | 48,267 |
Debtors | 7 | 110,803 |  | 48,526 |
Cash at bank and in hand |  | 69,200 |  | 138,266 |
|  | 246,128 |  | 235,059 |
Creditors: Amounts Falling Due Within One Year | 8 | (65,739 ) |  | (66,810 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 180,389 |  | 168,249
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 401,823 |  | 370,847
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (22,234 ) |  | (11,337 )
NET ASSETS |  |  | 379,589 |  | 359,510
CAPITAL AND RESERVES
Called up share capital | 9 |  | 100 |  | 100
Profit and Loss Account |  |  | 379,489 |  | 359,410
SHAREHOLDERS' FUNDS |  |  | 379,589 |  | 359,510

Page 3
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Marine Metallurgical Consultants Limited
Balance Sheet (continued)
As At 31 May 2026
For the year ending 31 May 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 D Hughes Director
6th August 2026

The notes on pages 5 to 7 form part of these financial statements.
Page 4
Page 5
Marine Metallurgical Consultants Limited
Notes to the Financial Statements
For The Year Ended 31 May 2026
Notes to the Financial Statements
1. General Information
Marine Metallurgical Consultants Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05842682 . The registered office is Barnston House, Beacon Lane, Heswall, Wirral, CH60 0EE.
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.
2.3. 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 | 20% Straight Line
Fixtures & Fittings | 20% Straight Line
Computer Equipment | 33% Straight Line

2.4. Stocks and Work in Progress
Work in progress is valued at the lower of cost and net realisable value.
Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.5. Financial Instruments
Investments are revalued to market value at each year-end, with any change in value taken to the profit and loss account. Such revaluations are not chargeable to corporation tax until the assets are sold at a gain.
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 profit and loss account 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.
Page 5
Page 6
Marine Metallurgical Consultants Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 May 2026
2.7. Pensions
The company operates a defined contribution pension scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees during the year was: 2 (2025: 1)
2 1
4. Tangible Assets

| Motor Vehicles | Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | --- | ---
| £ | £ | £ | £
Cost
As at 1 June 2025 | 57,290 | 3,956 | 6,598 | 67,844
Additions | - | - | 6,793 | 6,793
Disposals | - | (424 ) | (2,413 ) | (2,837 )
As at 31 May 2026 | 57,290 | 3,532 | 10,978 | 71,800
Depreciation
As at 1 June 2025 | 22,916 | 2,383 | 4,780 | 30,079
Provided during the period | 8,594 | 526 | 1,468 | 10,588
Disposals | - | (424 ) | (2,413 ) | (2,837 )
As at 31 May 2026 | 31,510 | 2,485 | 3,835 | 37,830
Net Book Value
As at 31 May 2026 | 25,780 | 1,047 | 7,143 | 33,970
As at 1 June 2025 | 34,374 | 1,573 | 1,818 | 37,765

5. Investments

| Listed
--- | ---
| £
Cost or Valuation
As at 1 June 2025 | 164,833
Revaluations | 22,631
As at 31 May 2026 | 187,464
Provision
As at 1 June 2025 | -
As at 31 May 2026 | -
Net Book Value
As at 31 May 2026 | 187,464
As at 1 June 2025 | 164,833

Listed investments are valued at £187,464 at 31/05/2026. They were valued at £164,833 at 31/05/2025.
The original cost of these investments totalled £132,500.
Page 6
Page 7
Marine Metallurgical Consultants Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 May 2026
6. Stocks

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Work in progress | 66,125 |  | 48,267

7. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 100,400 |  | 27,796
Other debtors | 10,403 |  | 20,730
| 110,803 |  | 48,526

8. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Trade creditors | 7,999 |  | 7,355
Other creditors | 5,271 |  | 4,250
Taxation and social security | 52,469 |  | 55,205
| 65,739 |  | 66,810

9. Share Capital

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

10. Directors Advances, Credits and Guarantees
Included within Debtors / (Creditors) are the following loans to directors:

| As at 1 June 2025 | Amounts advanced | Amounts repaid | Amounts written off | As at 31 May 2026
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mr David Hughes | 3,753 | 59,722 | (63,860 ) | - | (386 )
Mrs Susan Hughes | 3,753 | 59,722 | (63,860 ) | - | (386 )

The above loans are unsecured, interest free and repayable on demand.
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