Acorah Software Products - Accounts Production 19.3.600 false true 30 November 2024 1 December 2023 false 1 December 2024 30 November 2025 30 November 2025 09656978 Mr J P Bryan Mr A Stuart iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09656978 2024-11-30 09656978 2025-11-30 09656978 2024-12-01 2025-11-30 09656978 frs-core:CurrentFinancialInstruments 2025-11-30 09656978 frs-core:Non-currentFinancialInstruments 2025-11-30 09656978 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2025-11-30 09656978 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-12-01 2025-11-30 09656978 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-11-30 09656978 frs-core:PlantMachinery 2025-11-30 09656978 frs-core:PlantMachinery 2024-11-30 09656978 frs-core:SharePremium 2025-11-30 09656978 frs-core:ShareCapital 2025-11-30 09656978 frs-core:RetainedEarningsAccumulatedLosses 2025-11-30 09656978 frs-bus:PrivateLimitedCompanyLtd 2024-12-01 2025-11-30 09656978 frs-bus:FilletedAccounts 2024-12-01 2025-11-30 09656978 frs-bus:SmallEntities 2024-12-01 2025-11-30 09656978 frs-bus:AuditExempt-NoAccountantsReport 2024-12-01 2025-11-30 09656978 frs-bus:SmallCompaniesRegimeForAccounts 2024-12-01 2025-11-30 09656978 frs-bus:OrdinaryShareClass1 2024-12-01 2025-11-30 09656978 frs-bus:OrdinaryShareClass1 2025-11-30 09656978 frs-bus:Director1 2024-12-01 2025-11-30 09656978 frs-bus:Director2 2024-12-01 2025-11-30 09656978 frs-countries:EnglandWales 2024-12-01 2025-11-30 09656978 2023-11-30 09656978 2024-11-30 09656978 2023-12-01 2024-11-30 09656978 frs-core:CurrentFinancialInstruments 2024-11-30 09656978 frs-core:Non-currentFinancialInstruments 2024-11-30 09656978 frs-core:SharePremium 2024-11-30 09656978 frs-core:ShareCapital 2024-11-30 09656978 frs-core:RetainedEarningsAccumulatedLosses 2024-11-30 09656978 frs-bus:OrdinaryShareClass1 2023-12-01 2024-11-30
Registered number: 09656978
MITASS LTD
Financial Statements
For The Year Ended 30 November 2025
Amersham Accountancy Limited
3A Station Road
Amersham
Buckinghamshire
HP7 0BQ
MITASS LTD
Contents
Contents

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

Page 1
MITASS LTD
Balance Sheet
As At 30 November 2025
Balance Sheet
Registered number: 09656978

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 24,000 |  | -
|  |  | 24,000 |  | -
CURRENT ASSETS
Stocks | 6 | 21,120 |  | 47,520 |
Debtors | 7 | 29,960 |  | 8,406 |
Cash at bank and in hand |  | 51 |  | 12,310 |
|  | 51,131 |  | 68,236 |
Creditors: Amounts Falling Due Within One Year | 8 | (334,487 ) |  | (156,171 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (283,356 ) |  | (87,935 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (259,356 ) |  | (87,935 )
Creditors: Amounts Falling Due After More Than One Year | 9 |  | (10,839 ) |  | (13,760 )
NET LIABILITIES |  |  | (270,195 ) |  | (101,695 )
CAPITAL AND RESERVES
Called up share capital | 10 |  | 1,086 |  | 1,086
Share premium account |  |  | 224,530 |  | 224,530
Profit and Loss Account |  |  | (495,811 ) |  | (327,311 )
SHAREHOLDERS' FUNDS |  |  | (270,195) |  | (101,695)

Page 1
Page 2
MITASS LTD
Balance Sheet (continued)
As At 30 November 2025
For the year ending 30 November 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 J P Bryan Director
30 July 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
MITASS LTD
Notes to the Financial Statements
For The Year Ended 30 November 2025
Notes to the Financial Statements
1. General Information
MITASS LTD is a private company, limited by shares, incorporated in England & Wales, registered number 09656978 . The registered office is 36 First Avenue, Amersham, HP7 9BL.
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. Turnover includes revenue earned from the sale of goods and 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.
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.
2.3. Research and Development
In the research phase of an internal project it is not possible to demonstrate that the project will generate future economic benefits and hence all expenditure on research is recognised as an expense when it is incurred. Intangible assets are recognised from the development phase of a project if and only if certain specific criteria are met in order to demonstrate the asset will generate probable future economic benefits and that its cost can be reliably measured. The capitalised development costs are subsequently amortised to ... on a straight line basis over their expected useful economic lives, which range from ... to ... years.
If it is not possible to distinguish between the research phase and the development phase of an internal project the expenditure is treated as if it were all incurred in the research phase only.
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:
2.5. 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. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
Page 3
Page 4
MITASS LTD
Notes to the Financial Statements (continued)
For The Year Ended 30 November 2025
4. Intangible Assets

| Development Costs
--- | ---
| £
Cost
As at 1 December 2024 | 42,430
Additions | 30,000
As at 30 November 2025 | 72,430
Amortisation
As at 1 December 2024 | 42,430
Provided during the period | 6,000
As at 30 November 2025 | 48,430
Net Book Value
As at 30 November 2025 | 24,000
As at 1 December 2024 | -

5. Tangible Assets

| Plant & Machinery
--- | ---
| £
Cost
As at 1 December 2024 | 15,942
As at 30 November 2025 | 15,942
Depreciation
As at 1 December 2024 | 15,942
As at 30 November 2025 | 15,942
Net Book Value
As at 30 November 2025 | -
As at 1 December 2024 | -

6. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Finished goods | 21,120 |  | 47,520

7. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 29,707 |  | 6,941
Other debtors | 253 |  | 1,465
| 29,960 |  | 8,406

Page 4
Page 5
MITASS LTD
Notes to the Financial Statements (continued)
For The Year Ended 30 November 2025
8. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 44,924 |  | 5,525
Bank loans and overdrafts | 2,920 |  | 2,846
Other creditors | 286,643 |  | 147,800
| 334,487 |  | 156,171

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 10,839 |  | 13,760

10. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
Allotted, called up and fully paid | £ |  | £
1,086 Ordinary Shares of £ 1.00 each | 1,086 |  | 1,086

Page 5