Acorah Software Products - Accounts Production 19.3.600 false true 30 November 2025 1 December 2024 false 1 December 2025 2 April 2026 2 April 2026 15317839 Mr D Banks Mr E Rosengarten iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 15317839 2025-11-30 15317839 2026-04-02 15317839 2025-12-01 2026-04-02 15317839 frs-core:CurrentFinancialInstruments 2026-04-02 15317839 frs-core:PlantMachinery 2026-04-02 15317839 frs-core:PlantMachinery 2025-12-01 2026-04-02 15317839 frs-core:PlantMachinery 2025-11-30 15317839 frs-core:ShareCapital 2026-04-02 15317839 frs-core:RetainedEarningsAccumulatedLosses 2026-04-02 15317839 frs-bus:PrivateLimitedCompanyLtd 2025-12-01 2026-04-02 15317839 frs-bus:FilletedAccounts 2025-12-01 2026-04-02 15317839 frs-bus:SmallEntities 2025-12-01 2026-04-02 15317839 frs-bus:AuditExempt-NoAccountantsReport 2025-12-01 2026-04-02 15317839 frs-bus:SmallCompaniesRegimeForAccounts 2025-12-01 2026-04-02 15317839 frs-bus:Director1 2025-12-01 2026-04-02 15317839 frs-bus:Director2 2025-12-01 2026-04-02 15317839 frs-countries:EnglandWales 2025-12-01 2026-04-02 15317839 2024-11-30 15317839 2025-11-30 15317839 2024-12-01 2025-11-30 15317839 frs-core:CurrentFinancialInstruments 2025-11-30 15317839 frs-core:ShareCapital 2025-11-30 15317839 frs-core:RetainedEarningsAccumulatedLosses 2025-11-30
Registered number: 15317839
Mark Moore Consultancy Limited
Unaudited Financial Statements
For the Period 1 December 2025 to 2 April 2026
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 15317839
2 April 2026 30 November 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 2,265 2,471
2,265 2,471
CURRENT ASSETS
Debtors 5 27,964 19,782
Cash at bank and in hand 5,470 34
33,434 19,816
Creditors: Amounts Falling Due Within One Year 6 (35,577 ) (22,101 )
NET CURRENT ASSETS (LIABILITIES) (2,143 ) (2,285 )
TOTAL ASSETS LESS CURRENT LIABILITIES 122 186
NET ASSETS 122 186
CAPITAL AND RESERVES
Called up share capital 7 100 100
Profit and Loss Account 22 86
SHAREHOLDERS' FUNDS 122 186
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For the period ending 2 April 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 Banks
Director
25th August 2026
The notes on pages 3 to 4 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Mark Moore Consultancy Limited is a private company, limited by shares, incorporated in England & Wales, registered number 15317839 . The registered office is Bramble House Furzehall Farm, Wickham Road, Fareham, PO16 7JH.
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.
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. 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 25% Reducing Balance Method
2.4. 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 period, 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 period was: 1 (2025: 1)
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4. Tangible Assets
Plant & Machinery
£
Cost
As at 1 December 2025 3,485
As at 2 April 2026 3,485
Depreciation
As at 1 December 2025 1,014
Provided during the period 206
As at 2 April 2026 1,220
Net Book Value
As at 2 April 2026 2,265
As at 1 December 2025 2,471
5. Debtors
2 April 2026 30 November 2025
£ £
Due within one year
Other debtors 27,964 19,782
6. Creditors: Amounts Falling Due Within One Year
2 April 2026 30 November 2025
£ £
Bank loans and overdrafts - 790
Other creditors 6,859 1,720
Taxation and social security 28,718 19,591
35,577 22,101
7. Share Capital
2 April 2026 30 November 2025
£ £
Allotted, Called up and fully paid 100 100
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