Acorah Software Products - Accounts Production 19.4.351 false true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 02114412 Mr C D Cameron Mrs J A Cameron true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 02114412 2024-12-31 02114412 2025-12-31 02114412 2025-01-01 2025-12-31 02114412 frs-core:CurrentFinancialInstruments 2025-12-31 02114412 frs-core:Non-currentFinancialInstruments 2025-12-31 02114412 frs-core:FurnitureFittings 2025-12-31 02114412 frs-core:FurnitureFittings 2025-01-01 2025-12-31 02114412 frs-core:FurnitureFittings 2024-12-31 02114412 frs-core:PlantMachinery 2025-12-31 02114412 frs-core:PlantMachinery 2025-01-01 2025-12-31 02114412 frs-core:PlantMachinery 2024-12-31 02114412 frs-core:ShareCapital 2025-12-31 02114412 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 02114412 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 02114412 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 02114412 frs-bus:SmallEntities 2025-01-01 2025-12-31 02114412 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 02114412 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 02114412 1 2025-01-01 2025-12-31 02114412 frs-bus:Director1 2025-01-01 2025-12-31 02114412 frs-bus:CompanySecretary1 2025-01-01 2025-12-31 02114412 frs-countries:EnglandWales 2025-01-01 2025-12-31 02114412 2023-12-31 02114412 2024-12-31 02114412 2024-01-01 2024-12-31 02114412 frs-core:CurrentFinancialInstruments 2024-12-31 02114412 frs-core:Non-currentFinancialInstruments 2024-12-31 02114412 frs-core:ShareCapital 2024-12-31 02114412 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: 02114412
Mutech Limited
Unaudited Financial Statements
For The Year Ended 31 December 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 02114412
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 80,443 104,675
80,443 104,675
CURRENT ASSETS
Stocks 5 153,098 184,148
Debtors 6 290,918 233,032
Cash at bank and in hand 608,906 674,843
1,052,922 1,092,023
Creditors: Amounts Falling Due Within One Year 7 (144,313 ) (237,501 )
NET CURRENT ASSETS (LIABILITIES) 908,609 854,522
TOTAL ASSETS LESS CURRENT LIABILITIES 989,052 959,197
Creditors: Amounts Falling Due After More Than One Year 8 (231,474 ) (222,174 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (20,110 ) (25,960 )
NET ASSETS 737,468 711,063
CAPITAL AND RESERVES
Called up share capital 9 11,950 11,950
Profit and Loss Account 725,518 699,113
SHAREHOLDERS' FUNDS 737,468 711,063
Page 1
Page 2
For the year ending 31 December 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 C D Cameron
Director
24th September 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
Mutech Limited is a private company, limited by shares, incorporated in England & Wales, registered number 02114412 . The registered office is Unit 9 Wharfside Business Park, Irlam Wharf Road, Irlam, Greater Manchester, M44 5PN.
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.
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
Fixtures & Fittings 25% reducing balance
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.
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 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.
...CONTINUED
Page 3
Page 4
2.5. Taxation - continued
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 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: 16 (2024: 16)
16 16
4. Tangible Assets
Plant & Machinery Fixtures & Fittings Total
£ £ £
Cost
As at 1 January 2025 406,977 120,807 527,784
Additions 5,134 1,220 6,354
As at 31 December 2025 412,111 122,027 534,138
Depreciation
As at 1 January 2025 319,512 103,597 423,109
Provided during the period 25,633 4,953 30,586
As at 31 December 2025 345,145 108,550 453,695
Net Book Value
As at 31 December 2025 66,966 13,477 80,443
As at 1 January 2025 87,465 17,210 104,675
5. Stocks
2025 2024
£ £
Stock 153,098 184,148
Page 4
Page 5
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 250,575 203,274
Other debtors 40,343 29,758
290,918 233,032
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 62,311 109,677
Other creditors 7,163 31,466
Taxation and social security 74,839 96,358
144,313 237,501
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Other creditors 231,474 222,174
9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 11,950 11,950
10. Ultimate Controlling Party
The company was controlled throughout the year by the director and his immediate family.
Page 5