Acorah Software Products - Accounts Production 19.3.600 false true true 31 March 2025 1 April 2024 false 1 April 2025 31 March 2026 31 March 2026 10407460 K Jeal G Jeal iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10407460 2025-03-31 10407460 2026-03-31 10407460 2025-04-01 2026-03-31 10407460 frs-core:CurrentFinancialInstruments 2026-03-31 10407460 frs-core:ComputerEquipment 2026-03-31 10407460 frs-core:ComputerEquipment 2025-04-01 2026-03-31 10407460 frs-core:ComputerEquipment 2025-03-31 10407460 frs-core:MotorVehicles 2026-03-31 10407460 frs-core:MotorVehicles 2025-04-01 2026-03-31 10407460 frs-core:MotorVehicles 2025-03-31 10407460 frs-core:PlantMachinery 2026-03-31 10407460 frs-core:PlantMachinery 2025-04-01 2026-03-31 10407460 frs-core:PlantMachinery 2025-03-31 10407460 frs-core:ShareCapital 2026-03-31 10407460 frs-core:RetainedEarningsAccumulatedLosses 2026-03-31 10407460 frs-bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 10407460 frs-bus:FilletedAccounts 2025-04-01 2026-03-31 10407460 frs-bus:SmallEntities 2025-04-01 2026-03-31 10407460 frs-bus:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 10407460 frs-bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 10407460 frs-bus:Director1 2025-04-01 2026-03-31 10407460 frs-bus:Director2 2025-04-01 2026-03-31 10407460 frs-countries:EnglandWales 2025-04-01 2026-03-31 10407460 2024-03-31 10407460 2025-03-31 10407460 2024-04-01 2025-03-31 10407460 frs-core:CurrentFinancialInstruments 2025-03-31 10407460 frs-core:ShareCapital 2025-03-31 10407460 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31
Registered number: 10407460
M & C Electrical Limited
Unaudited Financial Statements
For The Year Ended 31 March 2026
M A Accountancy Group
Wolfe Mead
Farnham Road
Bordon
Hampshire
GU35 0NH
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 10407460
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 - 18,849
- 18,849
CURRENT ASSETS
Stocks 5 - 129,560
Debtors 6 113,333 65,920
Cash at bank and in hand 116,907 136,514
230,240 331,994
Creditors: Amounts Falling Due Within One Year 7 (11,339 ) (60,582 )
NET CURRENT ASSETS (LIABILITIES) 218,901 271,412
TOTAL ASSETS LESS CURRENT LIABILITIES 218,901 290,261
NET ASSETS 218,901 290,261
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account 218,801 290,161
SHAREHOLDERS' FUNDS 218,901 290,261
Page 1
Page 2
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 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
K Jeal
Director
20th August 2026
The notes on pages 3 to 6 form part of these financial statements.
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Page 3
Notes to the Financial Statements
1. General Information
M & C Electrical Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10407460 . The registered office is 105 Weyhill, Haslemere, Surrey, GU27 1HS.
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 ceased trading during the year following the sale of its stock and other assets to a third party. The consideration due from the purchaser is included within loans and is expected to be collected over a period of approximately six years.
The company has no intention of recommencing trading. Its remaining activities will be limited to the collection of the outstanding loan receivable, the settlement of any remaining liabilities and the administration of the company until the loan has been recovered.
The directors have considered the company's future cash flow and are satisfied that the company has sufficient resources to meet its obligations as they fall due.The financial statements have therefore been prepared on a going concern basis.
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 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.
2.4. 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 method
Motor Vehicles 25% - reducing balance method
Computer Equipment 25% - reducing balance method
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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.
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 7 (2025: 7)
7 7
4. Tangible Assets
Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £
Cost
As at 1 April 2025 3,330 34,431 8,975 46,736
Additions - - 429 429
Disposals (3,330 ) (34,431 ) (9,404 ) (47,165 )
As at 31 March 2026 - - - -
...CONTINUED
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Depreciation
As at 1 April 2025 1,405 18,432 8,050 27,887
Disposals (1,405 ) (18,432 ) (8,050 ) (27,887 )
As at 31 March 2026 - - - -
Net Book Value
As at 31 March 2026 - - - -
As at 1 April 2025 1,925 15,999 925 18,849
5. Stocks
2026 2025
£ £
Stock - 129,560
6. Debtors
2026 2025
£ £
Due within one year
Trade debtors - 61,906
Other debtors 20,000 4,014
20,000 65,920
Due after more than one year
Other debtors 93,333 -
113,333 65,920
7. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Trade creditors - 33,238
Other creditors 4,844 3,987
Taxation and social security 6,495 23,357
11,339 60,582
8. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 100 100
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9. Related Party Transactions
There were loans from the directors outstanding at 31 March 2026 of £793 (2025 - £887).  The loans are unsecured, interest free and repayable on demand.
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