Acorah Software Products - Accounts Production 19.4.300 false true 30 November 2024 1 December 2023 false 1 December 2024 30 November 2025 30 November 2025 09330016 Mr Thomas Roche iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09330016 2024-11-30 09330016 2025-11-30 09330016 2024-12-01 2025-11-30 09330016 frs-core:CurrentFinancialInstruments 2025-11-30 09330016 frs-core:Non-currentFinancialInstruments 2025-11-30 09330016 frs-core:ComputerEquipment 2025-11-30 09330016 frs-core:ComputerEquipment 2024-12-01 2025-11-30 09330016 frs-core:ComputerEquipment 2024-11-30 09330016 frs-core:FurnitureFittings 2025-11-30 09330016 frs-core:FurnitureFittings 2024-12-01 2025-11-30 09330016 frs-core:FurnitureFittings 2024-11-30 09330016 frs-core:PlantMachinery 2025-11-30 09330016 frs-core:PlantMachinery 2024-12-01 2025-11-30 09330016 frs-core:PlantMachinery 2024-11-30 09330016 frs-core:ShareCapital 2025-11-30 09330016 frs-core:RetainedEarningsAccumulatedLosses 2025-11-30 09330016 frs-bus:PrivateLimitedCompanyLtd 2024-12-01 2025-11-30 09330016 frs-bus:FilletedAccounts 2024-12-01 2025-11-30 09330016 frs-bus:SmallEntities 2024-12-01 2025-11-30 09330016 frs-bus:AuditExempt-NoAccountantsReport 2024-12-01 2025-11-30 09330016 frs-bus:SmallCompaniesRegimeForAccounts 2024-12-01 2025-11-30 09330016 frs-core:UnlistedNon-exchangeTraded 2025-11-30 09330016 frs-core:UnlistedNon-exchangeTraded 2024-11-30 09330016 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2024-11-30 09330016 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2025-11-30 09330016 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-11-30 09330016 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2025-11-30 09330016 frs-bus:Director1 2024-12-01 2025-11-30 09330016 frs-core:CurrentFinancialInstruments 3 2025-11-30 09330016 frs-core:CurrentFinancialInstruments 4 2025-11-30 09330016 frs-core:CurrentFinancialInstruments 6 2025-11-30 09330016 frs-core:CurrentFinancialInstruments 8 2025-11-30 09330016 frs-countries:EnglandWales 2024-12-01 2025-11-30 09330016 2023-11-30 09330016 2024-11-30 09330016 2023-12-01 2024-11-30 09330016 frs-core:CurrentFinancialInstruments 2024-11-30 09330016 frs-core:Non-currentFinancialInstruments 2024-11-30 09330016 frs-core:ShareCapital 2024-11-30 09330016 frs-core:RetainedEarningsAccumulatedLosses 2024-11-30 09330016 frs-core:CurrentFinancialInstruments 3 2024-11-30 09330016 frs-core:CurrentFinancialInstruments 4 2024-11-30 09330016 frs-core:CurrentFinancialInstruments 6 2024-11-30 09330016 frs-core:CurrentFinancialInstruments 8 2024-11-30
Registered number: 09330016
Blendini MS Limited
Unaudited Financial Statements
For The Year Ended 30 November 2025
Stanford Williams Limited
Chartered Certified Accountants
Units 1+2
Fair View, Woodland Place
Pengam
Caerphilly
NP12 3QX
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 09330016
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 860,688 1,005,686
Investments 5 109,761 109,761
970,449 1,115,447
CURRENT ASSETS
Stocks 6 80,000 80,000
Debtors 7 1,182,931 1,063,478
Cash at bank and in hand 779,398 596,540
2,042,329 1,740,018
Creditors: Amounts Falling Due Within One Year 9 (1,310,299 ) (1,136,482 )
NET CURRENT ASSETS (LIABILITIES) 732,030 603,536
TOTAL ASSETS LESS CURRENT LIABILITIES 1,702,479 1,718,983
Creditors: Amounts Falling Due After More Than One Year 10 (64,908 ) (75,000 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (46,111 ) (147,223 )
NET ASSETS 1,591,460 1,496,760
CAPITAL AND RESERVES
Called up share capital 11 1 1
Profit and Loss Account 1,591,459 1,496,759
SHAREHOLDERS' FUNDS 1,591,460 1,496,760
Page 1
Page 2
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 member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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 Thomas Roche
Director
30/08/2026
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
Blendini MS Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09330016 . The registered office is Hangar 5-6 Bona Road, Llandow, Cowbridge, CF71 7PN.
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. 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% straight line
Fixtures & Fittings 25% straight line
Computer Equipment 25% straight line
2.4. 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.
2.5. 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.
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3. Average Number of Employees
Average number of employees, including directors, during the year was:
2025 2024
Office and administration 9 8
Sales, marketing and distribution 16 15
25 23
4. Tangible Assets
Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost or Valuation
As at 1 December 2024 3,519,330 23,740 97,158 3,640,228
Additions 531,320 - - 531,320
Disposals (89,175 ) - - (89,175 )
Revaluation (156,784 ) - - (156,784 )
As at 30 November 2025 3,804,691 23,740 97,158 3,925,589
Depreciation
As at 1 December 2024 2,536,043 18,903 79,596 2,634,542
Provided during the period 417,041 2,511 10,807 430,359
As at 30 November 2025 2,953,084 21,414 90,403 3,064,901
Net Book Value
As at 30 November 2025 851,607 2,326 6,755 860,688
As at 1 December 2024 983,287 4,837 17,562 1,005,686
5. Investments
Unlisted
£
Cost or Valuation
As at 1 December 2024 109,761
As at 30 November 2025 109,761
Provision
As at 1 December 2024 -
As at 30 November 2025 -
Net Book Value
As at 30 November 2025 109,761
As at 1 December 2024 109,761
The investment recognised the purchase of U Drive Cars Ltd, a wholly owned subsidiary of Blendini MS Limited.
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Page 5
6. Stocks
2025 2024
£ £
Stock 40,000 40,000
Materials 40,000 40,000
80,000 80,000
Stock represents the value of cars bought for re-sale and motor parts.
7. Debtors
2025 2024
£ £
Due within one year
Trade debtors 70,003 122,605
Prepayments and accrued income 60,249 14,657
Other debtors (31,718 ) 1,050
Other debtors (3) (218 ) (1,068 )
Other debtors (4) 25,683 38,825
Other debtors (6) (27,322 ) -
96,677 176,069
Due after more than one year
Amounts owed by subsidiaries 1,086,254 887,409
1,182,931 1,063,478
8. Current Asset Investments
The balance at November21 represented the value of loans made to a company that is also under the control of the director. This, and subsequent advances made in 2021, have been written off following a review of the commercial viability of the development underway.
9. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 569,551 559,844
Bank loans and overdrafts 31 31
Corporation tax - 4,326
Other taxes and social security 27,674 28,736
VAT 101,760 194,814
Net wages 39,927 53,462
Other creditors - Loan 34,223 34,223
Pension Liability 4,812 4,391
Intercompany creditors (22,058 ) (17,040 )
Accruals and deferred income 510,751 210,067
Director's loan account 43,628 63,628
1,310,299 1,136,482
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10. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 39,908 -
Business Interruption Loan 25,000 75,000
64,908 75,000
11. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 1 1
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