Acorah Software Products - Accounts Production 19.2.450 false true 30 April 2025 1 May 2024 false 1 May 2025 30 April 2026 30 April 2026 12552734 Ms Fiona Matthew iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12552734 2025-04-30 12552734 2026-04-30 12552734 2025-05-01 2026-04-30 12552734 frs-core:CurrentFinancialInstruments 2026-04-30 12552734 frs-core:BetweenOneFiveYears 2026-04-30 12552734 frs-core:ComputerEquipment 2026-04-30 12552734 frs-core:ComputerEquipment 2025-05-01 2026-04-30 12552734 frs-core:ComputerEquipment 2025-04-30 12552734 frs-core:FurnitureFittings 2026-04-30 12552734 frs-core:FurnitureFittings 2025-05-01 2026-04-30 12552734 frs-core:FurnitureFittings 2025-04-30 12552734 frs-core:WithinOneYear 2026-04-30 12552734 frs-core:ShareCapital 2026-04-30 12552734 frs-core:RetainedEarningsAccumulatedLosses 2026-04-30 12552734 frs-bus:PrivateLimitedCompanyLtd 2025-05-01 2026-04-30 12552734 frs-bus:FilletedAccounts 2025-05-01 2026-04-30 12552734 frs-bus:SmallEntities 2025-05-01 2026-04-30 12552734 frs-bus:AuditExempt-NoAccountantsReport 2025-05-01 2026-04-30 12552734 frs-bus:SmallCompaniesRegimeForAccounts 2025-05-01 2026-04-30 12552734 frs-bus:Director1 2025-05-01 2026-04-30 12552734 frs-countries:EnglandWales 2025-05-01 2026-04-30 12552734 2024-04-30 12552734 2025-04-30 12552734 2024-05-01 2025-04-30 12552734 frs-core:CurrentFinancialInstruments 2025-04-30 12552734 frs-core:BetweenOneFiveYears 2025-04-30 12552734 frs-core:WithinOneYear 2025-04-30 12552734 frs-core:ShareCapital 2025-04-30 12552734 frs-core:RetainedEarningsAccumulatedLosses 2025-04-30
Registered number: 12552734
M & M Legal Limited
Unaudited Financial Statements
For The Year Ended 30 April 2026
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 12552734
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1,666 2,330
1,666 2,330
CURRENT ASSETS
Debtors 5 20,153 36,066
Cash at bank and in hand 26,844 270,518
46,997 306,584
Creditors: Amounts Falling Due Within One Year 6 (40,093 ) (278,349 )
NET CURRENT ASSETS (LIABILITIES) 6,904 28,235
TOTAL ASSETS LESS CURRENT LIABILITIES 8,570 30,565
PROVISIONS FOR LIABILITIES
Deferred Taxation (417 ) (443 )
NET ASSETS 8,153 30,122
CAPITAL AND RESERVES
Called up share capital 7 100 100
Profit and Loss Account 8,053 30,022
SHAREHOLDERS' FUNDS 8,153 30,122
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For the year ending 30 April 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 her 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
Ms Fiona Matthew
Director
19 August 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
M & M Legal Limited is a private company, limited by shares, incorporated in England & Wales, registered number 12552734 . The registered office is 6 Market Square, Stafford, Staffordshire, ST16 2JN.
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:
Fixtures & Fittings 25% reducing balance
Computer Equipment 33% reducing balance
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 year 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 asset reflects 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 or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also 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: 2 (2025: 2)
2 2
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4. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 May 2025 3,881 3,622 7,503
As at 30 April 2026 3,881 3,622 7,503
Depreciation
As at 1 May 2025 2,573 2,600 5,173
Provided during the period 327 337 664
As at 30 April 2026 2,900 2,937 5,837
Net Book Value
As at 30 April 2026 981 685 1,666
As at 1 May 2025 1,308 1,022 2,330
5. Debtors
2026 2025
£ £
Due within one year
Trade debtors 10,521 25,358
Prepayments and accrued income 8,719 4,798
Other debtors 910 5,910
Other taxes and social security 3 -
20,153 36,066
6. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Trade creditors 470 628
Corporation tax 10,301 5,713
VAT 8,180 14,563
Other creditors 5,861 246,441
Accruals and deferred income 10,491 10,463
Director's loan account 4,790 541
40,093 278,349
7. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 100 100
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8. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:
2026 2025
£ £
Not later than one year 615 2,115
Later than one year and not later than five years 922 1,536
1,537 3,651
9. Directors Advances, Credits and Guarantees
Dividends paid to the director during the year were £61,500 (2025: £65,000).
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