Acorah Software Products - Accounts Production 19.4.351 false true 30 June 2025 1 July 2024 false 1 July 2025 30 June 2026 30 June 2026 10186339 Mr Paul Bell Mr Ian Nolan true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10186339 2025-06-30 10186339 2026-06-30 10186339 2025-07-01 2026-06-30 10186339 frs-core:CurrentFinancialInstruments 2026-06-30 10186339 frs-core:BetweenOneFiveYears 2026-06-30 10186339 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2026-06-30 10186339 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-07-01 2026-06-30 10186339 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-06-30 10186339 frs-core:MoreThanFiveYears 2026-06-30 10186339 frs-core:WithinOneYear 2026-06-30 10186339 frs-core:ShareCapital 2026-06-30 10186339 frs-core:RetainedEarningsAccumulatedLosses 2026-06-30 10186339 frs-bus:PrivateLimitedCompanyLtd 2025-07-01 2026-06-30 10186339 frs-bus:FilletedAccounts 2025-07-01 2026-06-30 10186339 frs-bus:SmallEntities 2025-07-01 2026-06-30 10186339 frs-bus:AuditExempt-NoAccountantsReport 2025-07-01 2026-06-30 10186339 frs-bus:SmallCompaniesRegimeForAccounts 2025-07-01 2026-06-30 10186339 1 2025-07-01 2026-06-30 10186339 frs-core:UnlistedNon-exchangeTraded 2026-06-30 10186339 frs-core:UnlistedNon-exchangeTraded 2025-06-30 10186339 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2025-06-30 10186339 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2026-06-30 10186339 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2025-06-30 10186339 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2026-06-30 10186339 frs-bus:Director1 2025-07-01 2026-06-30 10186339 frs-bus:Director2 2025-07-01 2026-06-30 10186339 frs-countries:EnglandWales 2025-07-01 2026-06-30 10186339 2024-06-30 10186339 2025-06-30 10186339 2024-07-01 2025-06-30 10186339 frs-core:CurrentFinancialInstruments 2025-06-30 10186339 frs-core:BetweenOneFiveYears 2025-06-30 10186339 frs-core:MoreThanFiveYears 2025-06-30 10186339 frs-core:WithinOneYear 2025-06-30 10186339 frs-core:ShareCapital 2025-06-30 10186339 frs-core:RetainedEarningsAccumulatedLosses 2025-06-30
Registered number: 10186339
Mercury Leisure Limited
Unaudited Financial Statements
For The Year Ended 30 June 2026
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 10186339
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1,990 2,388
Investments 5 100 100
2,090 2,488
CURRENT ASSETS
Debtors 6 562,385 502,686
Cash at bank and in hand 19 318
562,404 503,004
Creditors: Amounts Falling Due Within One Year 7 (456,178 ) (414,965 )
NET CURRENT ASSETS (LIABILITIES) 106,226 88,039
TOTAL ASSETS LESS CURRENT LIABILITIES 108,316 90,527
NET ASSETS 108,316 90,527
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account 108,216 90,427
SHAREHOLDERS' FUNDS 108,316 90,527
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For the year ending 30 June 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.
On behalf of the board
Mr Paul Bell
Director
20th October 2026
The notes on pages 3 to 5 form part of these financial statements.
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Page 3
Notes to the Financial Statements
1. General Information
Mercury Leisure Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10186339 . The registered office is Unit 9A Reeds Farm Estate, Roxwell Road, Writtle, Essex, CM1 3ST.

The trading address is Northfield Gate, Northfield Drive, Milton Keynes, MK15 0DQ.

The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest £.
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 Written down over 15 years
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 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was as follows: 2 (2025: 2)
2 2
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4. Tangible Assets
Land & Property
Freehold
£
Cost
As at 1 July 2025 5,970
As at 30 June 2026 5,970
Depreciation
As at 1 July 2025 3,582
Provided during the period 398
As at 30 June 2026 3,980
Net Book Value
As at 30 June 2026 1,990
As at 1 July 2025 2,388
5. Investments
Unlisted
£
Cost or Valuation
As at 1 July 2025 100
As at 30 June 2026 100
Provision
As at 1 July 2025 -
As at 30 June 2026 -
Net Book Value
As at 30 June 2026 100
As at 1 July 2025 100
6. Debtors
2026 2025
£ £
Due within one year
Other debtors 562,385 502,686
7. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Other creditors 434,418 385,425
Taxation and social security 21,760 29,540
456,178 414,965
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8. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 100 100
9. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are £767,126 (2025: £902,202).
These amounts consist of operating lease commitments payable over the next 5 years and 8 months.
2026 2025
£ £
Not later than one year 135,077 135,077
Later than one year and not later than five years 540,308 540,308
Later than five years 91,741 226,817
767,126 902,202
10. Related Party Transactions
Keyne Leisure LimitedSubsidiary companyAn interest free loan has been provided by the related party of £396,709 at the year end (2025: £358,024). Rental income is charged to the subsidiary company amounting to £216,000 per annum (2025: £216,000).

Keyne Leisure Limited

Subsidiary company

An interest free loan has been provided by the related party of £396,709 at the year end (2025: £358,024). Rental income is charged to the subsidiary company amounting to £216,000 per annum (2025: £216,000).

11. Ultimate Controlling Party
There is no individual controlling party.
12. Group accounts
The company has taken advantage of the exemption available to small groups and has not prepared consolidated financial statements. These accounts therefore present information about the company as an individual undertaking and not about its group.
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