Acorah Software Products - Accounts Production 19.3.600 false true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 03583868 Mr Raymond McLennan Miss Barbara Doffman Mrs Nataliya Disyak iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 03583868 2024-12-31 03583868 2025-12-31 03583868 2025-01-01 2025-12-31 03583868 frs-core:CurrentFinancialInstruments 2025-12-31 03583868 frs-core:Non-currentFinancialInstruments 2025-12-31 03583868 frs-core:ComputerEquipment 2025-12-31 03583868 frs-core:ComputerEquipment 2025-01-01 2025-12-31 03583868 frs-core:ComputerEquipment 2024-12-31 03583868 frs-core:FurnitureFittings 2025-12-31 03583868 frs-core:FurnitureFittings 2025-01-01 2025-12-31 03583868 frs-core:FurnitureFittings 2024-12-31 03583868 frs-core:MotorVehicles 2025-12-31 03583868 frs-core:MotorVehicles 2025-01-01 2025-12-31 03583868 frs-core:MotorVehicles 2024-12-31 03583868 frs-core:ShareCapital 2025-12-31 03583868 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 03583868 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 03583868 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 03583868 frs-bus:SmallEntities 2025-01-01 2025-12-31 03583868 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 03583868 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 03583868 frs-core:UnlistedNon-exchangeTraded 2025-12-31 03583868 frs-core:UnlistedNon-exchangeTraded 2024-12-31 03583868 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2024-12-31 03583868 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2025-12-31 03583868 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-12-31 03583868 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2025-12-31 03583868 frs-bus:Director1 2025-01-01 2025-12-31 03583868 frs-bus:Director2 2025-01-01 2025-12-31 03583868 frs-bus:CompanySecretary1 2025-01-01 2025-12-31 03583868 frs-core:CurrentFinancialInstruments 1 2025-12-31 03583868 frs-core:CurrentFinancialInstruments 2 2025-12-31 03583868 frs-countries:EnglandWales 2025-01-01 2025-12-31 03583868 2023-12-31 03583868 2024-12-31 03583868 2024-01-01 2024-12-31 03583868 frs-core:CurrentFinancialInstruments 2024-12-31 03583868 frs-core:Non-currentFinancialInstruments 2024-12-31 03583868 frs-core:WithinOneYear 2024-12-31 03583868 frs-core:ShareCapital 2024-12-31 03583868 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 03583868 frs-core:CurrentFinancialInstruments 1 2024-12-31 03583868 frs-core:CurrentFinancialInstruments 2 2024-12-31
Registered number: 03583868
Moneysavers London Ltd
Financial Statements
For The Year Ended 31 December 2025
Newman Morris Ltd
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 03583868
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 11,895 5,857
Investments 5 1,844 1,844
13,739 7,701
CURRENT ASSETS
Stocks 6 304,000 311,088
Debtors 7 179,440 140,449
Cash at bank and in hand 247,122 361,333
730,562 812,870
Creditors: Amounts Falling Due Within One Year 8 (244,169 ) (282,513 )
NET CURRENT ASSETS (LIABILITIES) 486,393 530,357
TOTAL ASSETS LESS CURRENT LIABILITIES 500,132 538,058
PROVISIONS FOR LIABILITIES
Deferred Taxation (2,260 ) (1,113 )
NET ASSETS 497,872 536,945
CAPITAL AND RESERVES
Called up share capital 9 11 1
Profit and Loss Account 497,861 536,944
SHAREHOLDERS' FUNDS 497,872 536,945
Page 1
Page 2
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 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 Raymond McLennan
Director
17/08/2026
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Moneysavers London Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 03583868 . The registered office is Unit 4, Groundfloor Sandridge Park, Porters Wood, St Albans, Hertfordshire, AL3 6PH.
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. 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.
2.3. 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 25% Reducing Balance
Fixtures & Fittings 20% Straight Line
Computer Equipment 25% Reducing Balance
2.4. Stocks and Work in Progress
Stocks 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. 
2.5. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
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.
...CONTINUED
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2.6. Taxation - continued
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 8 (2024: 9)
8 9
4. Tangible Assets
Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 January 2025 22,763 7,108 12,001 41,872
Additions - 7,917 1,594 9,511
As at 31 December 2025 22,763 15,025 13,595 51,383
Depreciation
As at 1 January 2025 18,711 7,071 10,233 36,015
Provided during the period 1,013 1,620 840 3,473
As at 31 December 2025 19,724 8,691 11,073 39,488
Net Book Value
As at 31 December 2025 3,039 6,334 2,522 11,895
As at 1 January 2025 4,052 37 1,768 5,857
5. Investments
Unlisted
£
Cost or Valuation
As at 1 January 2025 1,844
As at 31 December 2025 1,844
Provision
As at 1 January 2025 -
As at 31 December 2025 -
Net Book Value
As at 31 December 2025 1,844
As at 1 January 2025 1,844
6. Stocks
2025 2024
£ £
Stock 304,000 311,088
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7. Debtors
2025 2024
£ £
Due within one year
Trade debtors 134,968 123,770
Prepayments and accrued income 25,423 -
VAT 6,549 4,179
166,940 127,949
Due after more than one year
Other debtors 12,500 12,500
179,440 140,449
8. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 70,475 73,795
Bank loans and overdrafts 8,859 1,658
Corporation tax 5,426 13,016
Wages control account 13,939 15,814
Paye control account 3,861 4,007
Pensions control account 813 709
Accruals and deferred income 1,650 11,599
Amounts owed to group undertakings 139,146 161,915
244,169 282,513
9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 11 1
10. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:
2025 2024
£ £
Not later than one year - 16,833
- 16,833
11. Related Party Transactions
The company purchases goods from Ray's Books of India Pvt Ltd a company under the control of a director. At the year end an amount of £139,146 (2024: £161,915) was due to Ray's Books of India.
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