Acorah Software Products - Accounts Production 19.3.600 false true 31 March 2025 1 April 2024 false 1 April 2025 31 March 2026 31 March 2026 03300276 Dr A Simonds Dr A Karidis iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 03300276 2025-03-31 03300276 2026-03-31 03300276 2025-04-01 2026-03-31 03300276 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-04-01 2026-03-31 03300276 frs-core:ShareCapital 2026-03-31 03300276 frs-core:RetainedEarningsAccumulatedLosses 2026-03-31 03300276 frs-bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 03300276 frs-bus:AbridgedAccounts 2025-04-01 2026-03-31 03300276 frs-bus:SmallEntities 2025-04-01 2026-03-31 03300276 frs-bus:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 03300276 frs-bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 03300276 frs-bus:Director1 2025-04-01 2026-03-31 03300276 frs-bus:Director2 2025-04-01 2026-03-31 03300276 frs-countries:EnglandWales 2025-04-01 2026-03-31 03300276 2024-03-31 03300276 2025-03-31 03300276 2024-04-01 2025-03-31 03300276 frs-core:ShareCapital 2025-03-31 03300276 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31
Registered number: 03300276
MPRA Limited
Unaudited ABRIDGED Financial Statements
For The Year Ended 31 March 2026
bk plus Ltd
Chartered Accountants
159 High Street
Barnet
Hertfordshire
EN5 5SU
Contents
Page
Abridged Balance Sheet 1—2
Notes to the Abridged Financial Statements 3
Page 1
Abridged Balance Sheet
Registered number: 03300276
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 8 8
8 8
CURRENT ASSETS
Debtors 29,073 23,149
Cash at bank and in hand 6,235 3,960
35,308 27,109
Creditors: Amounts Falling Due Within One Year (1,292 ) (1,227 )
NET CURRENT ASSETS (LIABILITIES) 34,016 25,882
TOTAL ASSETS LESS CURRENT LIABILITIES 34,024 25,890
NET ASSETS 34,024 25,890
CAPITAL AND RESERVES
Called up share capital 8 8
Profit and Loss Account 34,016 25,882
SHAREHOLDERS' FUNDS 34,024 25,890
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.
All of the company's members have consented to the preparation of an Abridged Balance Sheet for the year end 31 March 2026 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
Dr A Simonds
Director
Dr A Karidis
Director
15 September 2026
The notes on page 3 form part of these financial statements.
Page 2
Page 3
Notes to the Abridged Financial Statements
1. General Information
MPRA Limited is a private company, limited by shares, incorporated in England & Wales, registered number 03300276 . The registered office is 159 High Street, Barnet, Hertfordshire, EN5 5SU.
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.
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:
Freehold Not provided
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.
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: 2 (2025: 2)
2 2
4. Tangible Assets
Total
£
Cost
As at 1 April 2025 8
As at 31 March 2026 8
Net Book Value
As at 31 March 2026 8
As at 1 April 2025 8
Page 3