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 05668558 Mr M J Shemmans Mr M J Shemmans iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 05668558 2025-03-31 05668558 2026-03-31 05668558 2025-04-01 2026-03-31 05668558 frs-core:CurrentFinancialInstruments 2026-03-31 05668558 frs-core:Non-currentFinancialInstruments 2026-03-31 05668558 frs-core:ComputerEquipment 2026-03-31 05668558 frs-core:ComputerEquipment 2025-04-01 2026-03-31 05668558 frs-core:ComputerEquipment 2025-03-31 05668558 frs-core:FurnitureFittings 2026-03-31 05668558 frs-core:FurnitureFittings 2025-04-01 2026-03-31 05668558 frs-core:FurnitureFittings 2025-03-31 05668558 frs-core:NetGoodwill 2026-03-31 05668558 frs-core:NetGoodwill 2025-04-01 2026-03-31 05668558 frs-core:NetGoodwill 2025-03-31 05668558 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2026-03-31 05668558 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-04-01 2026-03-31 05668558 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-03-31 05668558 frs-core:MotorVehicles 2026-03-31 05668558 frs-core:MotorVehicles 2025-04-01 2026-03-31 05668558 frs-core:MotorVehicles 2025-03-31 05668558 frs-core:PlantMachinery 2026-03-31 05668558 frs-core:PlantMachinery 2025-04-01 2026-03-31 05668558 frs-core:PlantMachinery 2025-03-31 05668558 frs-core:ShareCapital 2026-03-31 05668558 frs-core:RetainedEarningsAccumulatedLosses 2026-03-31 05668558 frs-bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 05668558 frs-bus:FilletedAccounts 2025-04-01 2026-03-31 05668558 frs-bus:SmallEntities 2025-04-01 2026-03-31 05668558 frs-bus:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 05668558 frs-bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 05668558 frs-bus:Director1 2025-04-01 2026-03-31 05668558 frs-bus:CompanySecretary1 2025-04-01 2026-03-31 05668558 frs-countries:EnglandWales 2025-04-01 2026-03-31 05668558 2024-03-31 05668558 2025-03-31 05668558 2024-04-01 2025-03-31 05668558 frs-core:CurrentFinancialInstruments 2025-03-31 05668558 frs-core:Non-currentFinancialInstruments 2025-03-31 05668558 frs-core:ShareCapital 2025-03-31 05668558 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31
Registered number: 05668558
Marc the Dent Man Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2026
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 05668558
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 86,451 99,992
86,451 99,992
CURRENT ASSETS
Stocks 6 1,000 1,000
Debtors 7 53,508 43,887
Cash at bank and in hand 102,914 94,954
157,422 139,841
Creditors: Amounts Falling Due Within One Year 8 (29,505 ) (20,553 )
NET CURRENT ASSETS (LIABILITIES) 127,917 119,288
TOTAL ASSETS LESS CURRENT LIABILITIES 214,368 219,280
Creditors: Amounts Falling Due After More Than One Year 9 (43,223 ) (38,025 )
NET ASSETS 171,145 181,255
CAPITAL AND RESERVES
Called up share capital 10 100 100
Profit and Loss Account 171,045 181,155
SHAREHOLDERS' FUNDS 171,145 181,255
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 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 M J Shemmans
Director
23/05/2026
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
Marc the Dent Man Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 05668558 . The registered office is 33 Laburnum Road, Winnersh, Wokingham, Berkshire, RG41 5XL.
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, excluding discounts, rebates, value added tax and other sales taxes.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 10 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:
Freehold in accordance with the property
Plant & Machinery 25% on reducing balance
Motor Vehicles 25% on cost
Fixtures & Fittings 25% on reducing balance
Computer Equipment 25% on reducing balance
2.5. Leasing and Hire Purchase Contracts
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.
2.6. Stocks and Work in Progress
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
2.7. Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.
Current or deferred taxation assets and liabilities are not discounted.
Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.
Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.
Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2025: 2)
2 2
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Page 4
4. Intangible Assets
Goodwill
£
Cost
As at 1 April 2025 330,000
As at 31 March 2026 330,000
Amortisation
As at 1 April 2025 330,000
As at 31 March 2026 330,000
Net Book Value
As at 31 March 2026 -
As at 1 April 2025 -
5. Tangible Assets
Land & Property
Freehold Plant & Machinery Motor Vehicles Fixtures & Fittings
£ £ £ £
Cost
As at 1 April 2025 65,199 90,137 46,040 2,912
Additions - - 18,600 201
Disposals - (14,732 ) - -
As at 31 March 2026 65,199 75,405 64,640 3,113
Depreciation
As at 1 April 2025 45,639 51,847 8,808 2,389
Provided during the period 6,520 8,575 10,840 162
Disposals - (9,850 ) - -
As at 31 March 2026 52,159 50,572 19,648 2,551
Net Book Value
As at 31 March 2026 13,040 24,833 44,992 562
As at 1 April 2025 19,560 38,290 37,232 523
Computer Equipment Total
£ £
Cost
As at 1 April 2025 12,470 216,758
Additions - 18,801
Disposals (1,062 ) (15,794 )
As at 31 March 2026 11,408 219,765
Depreciation
As at 1 April 2025 8,083 116,766
...CONTINUED
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Page 5
Provided during the period 1,081 27,178
Disposals (780 ) (10,630 )
As at 31 March 2026 8,384 133,314
Net Book Value
As at 31 March 2026 3,024 86,451
As at 1 April 2025 4,387 99,992
6. Stocks
2026 2025
£ £
Stock 1,000 1,000
7. Debtors
2026 2025
£ £
Due within one year
Trade debtors 51,203 39,064
Other debtors 2,305 4,823
53,508 43,887
8. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Net obligations under finance lease and hire purchase contracts 3,843 -
Trade creditors 6,292 5,300
Other creditors 3,390 5,158
Taxation and social security 15,980 10,095
29,505 20,553
9. Creditors: Amounts Falling Due After More Than One Year
2026 2025
£ £
Net obligations under finance lease and hire purchase contracts 43,223 38,025
10. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 100 100
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