Acorah Software Products - Accounts Production 19.3.550 false true true 31 March 2025 1 April 2024 false 1 April 2025 31 March 2026 31 March 2026 05770036 R D Naik iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 05770036 2025-03-31 05770036 2026-03-31 05770036 2025-04-01 2026-03-31 05770036 frs-core:CurrentFinancialInstruments 2026-03-31 05770036 frs-core:Non-currentFinancialInstruments 2026-03-31 05770036 frs-core:PlantMachinery 2026-03-31 05770036 frs-core:PlantMachinery 2025-04-01 2026-03-31 05770036 frs-core:PlantMachinery 2025-03-31 05770036 frs-core:ShareCapital 2026-03-31 05770036 frs-core:RetainedEarningsAccumulatedLosses 2026-03-31 05770036 frs-bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 05770036 frs-bus:FilletedAccounts 2025-04-01 2026-03-31 05770036 frs-bus:SmallEntities 2025-04-01 2026-03-31 05770036 frs-bus:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 05770036 frs-bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 05770036 frs-bus:Director1 2025-04-01 2026-03-31 05770036 frs-countries:EnglandWales 2025-04-01 2026-03-31 05770036 2024-03-31 05770036 2025-03-31 05770036 2024-04-01 2025-03-31 05770036 frs-core:CurrentFinancialInstruments 2025-03-31 05770036 frs-core:Non-currentFinancialInstruments 2025-03-31 05770036 frs-core:ShareCapital 2025-03-31 05770036 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31
Registered number: 05770036
Mmeu Limited
Financial Statements
For The Year Ended 31 March 2026
Gravitate Accounting
Mmeu Limited
Contents
Contents

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

Page 1
Mmeu Limited
Balance Sheet
As At 31 March 2026
Balance Sheet
Registered number: 05770036

| 2026 | 2025 as restated
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 50 |  | 63
|  |  | 50 |  | 63
CURRENT ASSETS
Debtors | 5 | 33 |  | 60 |
Cash at bank and in hand |  | 14,291 |  | 7,156 |
|  | 14,324 |  | 7,216 |
Creditors: Amounts Falling Due Within One Year | 6 | (539,744 ) |  | (522,456 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (525,420 ) |  | (515,240 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (525,370 ) |  | (515,177 )
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (3,062 ) |  | (10,672 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (10 ) |  | (12 )
NET LIABILITIES |  |  | (528,442 ) |  | (525,861 )
CAPITAL AND RESERVES
Called up share capital | 8 |  | 100 |  | 100
Profit and Loss Account |  |  | (528,542 ) |  | (525,961 )
SHAREHOLDERS' FUNDS |  |  | (528,442) |  | (525,861)

Page 1
Page 2
Mmeu 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 member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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

R D Naik Director
10th August 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Mmeu Limited
Notes to the Financial Statements
For The Year Ended 31 March 2026
Notes to the Financial Statements
1. General Information
Mmeu Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05770036 . The registered office is 5 Garden Court, Lockington Hall Main Street, Derby, Leicestershire, DE74 2RH.
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. Going Concern Disclosure
The company's balance sheet shows a net liability position of £527,944 at 31 March 2026. The company is reliant on the financial support of the directors and the directors have confirmed that they will continue to provide financial support as and when needed. The directors have a reasonable expectation that the company will have adequate resources to continue in operational existence for the foreseeable future, being at least 12 months from the date of authorisation of these financial statements. Based on this, the directors continue to adopt the going concern basis in preparing the financial statements.
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.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
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:

Plant & Machinery | 20% Reducing Balance

2.5. Financial Instruments
Debtors and creditors with no stated interest rate, and repayable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit or loss account within overheads.
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.
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 3
Page 4
Mmeu Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2025: 1)
1 1
4. Tangible Assets

| Plant & Machinery
--- | ---
| £
Cost
As at 1 April 2025 | 3,081
As at 31 March 2026 | 3,081
Depreciation
As at 1 April 2025 | 3,018
Provided during the period | 13
As at 31 March 2026 | 3,031
Net Book Value
As at 31 March 2026 | 50
As at 1 April 2025 | 63

5. Debtors

| 2026 |  | 2025 as restated
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 33 |  | 60

6. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025 as restated
--- | --- | --- | ---
| £ |  | £
Bank loans and overdrafts | 7,017 |  | 9,416
Other creditors | 532,727 |  | 513,040
| 539,744 |  | 522,456

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

| 2026 |  | 2025 as restated
--- | --- | --- | ---
| £ |  | £
Bank loans | - |  | 7,920
Other creditors | 3,062 |  | 2,752
| 3,062 |  | 10,672

Page 4
Page 5
Mmeu Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
8. Share Capital

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

9. Related Party Transactions
Included within Other Creditors are loans from related parties amounting to £533,038 (2024: £513,040). These loans are unsecured, interest free and repayable on demand.
Page 5