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 09835068 Mr Baburam Neupane Mr Memraj Neupane iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09835068 2024-11-30 09835068 2025-11-30 09835068 2024-12-01 2025-11-30 09835068 frs-core:CurrentFinancialInstruments 2025-11-30 09835068 frs-core:Non-currentFinancialInstruments 2025-11-30 09835068 frs-core:ComputerEquipment 2024-12-01 2025-11-30 09835068 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-12-01 2025-11-30 09835068 frs-core:FurnitureFittings 2024-12-01 2025-11-30 09835068 frs-core:OtherResidualIntangibleAssets 2025-11-30 09835068 frs-core:OtherResidualIntangibleAssets 2024-11-30 09835068 frs-core:PlantMachinery 2025-11-30 09835068 frs-core:PlantMachinery 2024-12-01 2025-11-30 09835068 frs-core:PlantMachinery 2024-11-30 09835068 frs-core:ShareCapital 2025-11-30 09835068 frs-core:RetainedEarningsAccumulatedLosses 2025-11-30 09835068 frs-bus:PrivateLimitedCompanyLtd 2024-12-01 2025-11-30 09835068 frs-bus:FilletedAccounts 2024-12-01 2025-11-30 09835068 frs-bus:SmallEntities 2024-12-01 2025-11-30 09835068 frs-bus:AuditExempt-NoAccountantsReport 2024-12-01 2025-11-30 09835068 frs-bus:SmallCompaniesRegimeForAccounts 2024-12-01 2025-11-30 09835068 frs-bus:Director1 2024-12-01 2025-11-30 09835068 frs-bus:Director2 2024-12-01 2025-11-30 09835068 frs-core:CurrentFinancialInstruments 1 2025-11-30 09835068 frs-countries:EnglandWales 2024-12-01 2025-11-30 09835068 2023-11-30 09835068 2024-11-30 09835068 2023-12-01 2024-11-30 09835068 frs-core:CurrentFinancialInstruments 2024-11-30 09835068 frs-core:Non-currentFinancialInstruments 2024-11-30 09835068 frs-core:ShareCapital 2024-11-30 09835068 frs-core:RetainedEarningsAccumulatedLosses 2024-11-30 09835068 frs-core:CurrentFinancialInstruments 1 2024-11-30
Registered number: 09835068
Monmouthshire Ltd
Unaudited Financial Statements
For The Year Ended 30 November 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 09835068
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 4,397 8,752
4,397 8,752
CURRENT ASSETS
Stocks 6 7,500 6,500
Debtors 7 60,466 59,807
Cash at bank and in hand 420,836 416,107
488,802 482,414
Creditors: Amounts Falling Due Within One Year 8 (276,709 ) (291,309 )
NET CURRENT ASSETS (LIABILITIES) 212,093 191,105
TOTAL ASSETS LESS CURRENT LIABILITIES 216,490 199,857
Creditors: Amounts Falling Due After More Than One Year 9 (6,035 ) (15,221 )
NET ASSETS 210,455 184,636
CAPITAL AND RESERVES
Called up share capital 10 100 100
Profit and Loss Account 210,355 184,536
SHAREHOLDERS' FUNDS 210,455 184,636
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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 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 Baburam Neupane
Director
11/08/2026
The notes on pages 3 to 6 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Monmouthshire Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 09835068 . The registered office is 59 Cross Street, Abergavenny, Wales, NP7 5EU.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

The presentation currency of the financial statements is the Pound Sterling (£).
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. Intangible Fixed Assets and Amortisation - Other Intangible
The intangible asset is Goodwill. It is amortised to Profit and Loss Account over its estimated economic life of 5 years.
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 20.00% straight line method
Fixtures & Fittings 20.00% straight line method
Computer Equipment 33.33% straight line method
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss .
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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. Financial Instruments
Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit or loss.
Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit and loss.
2.7. 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.
2.8. Cash and cash equivalents
Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 24 (2024: 22)
24 22
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4. Intangible Assets
Other
£
Cost
As at 1 December 2024 13,687
As at 30 November 2025 13,687
Amortisation
As at 1 December 2024 13,687
As at 30 November 2025 13,687
Net Book Value
As at 30 November 2025 -
As at 1 December 2024 -
5. Tangible Assets
Plant & Machinery
£
Cost
As at 1 December 2024 69,823
As at 30 November 2025 69,823
Depreciation
As at 1 December 2024 61,071
Provided during the period 4,355
As at 30 November 2025 65,426
Net Book Value
As at 30 November 2025 4,397
As at 1 December 2024 8,752
6. Stocks
2025 2024
£ £
Finished goods 7,500 6,500
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7. Debtors
2025 2024
£ £
Due within one year
Prepayments and accrued income 5,519 3,732
Other debtors 54,947 56,075
60,466 59,807
8. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 42,935 35,355
Corporation tax 34,621 36,630
VAT 33,984 38,793
Pension Payable 886 825
PAYE and NI 1,124 1,585
Accruals and deferred income 26,593 32,978
Directors' loan accounts 136,566 145,143
276,709 291,309
9. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 6,035 15,221
10. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
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