Acorah Software Products - Accounts Production 14.3.260 false true 30 September 2022 1 October 2021 false 1 October 2022 30 September 2023 30 September 2023 12199807 Mr Stephen Axam Mr James Bradley iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12199807 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-09-30 12199807 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2023-09-30 12199807 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2023-09-30 12199807 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2023-09-30 12199807 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2022-10-01 2023-09-30 12199807 frs-core:AllSubsidiaries 2022-10-01 2023-09-30 12199807 frs-core:KeyManagementPersonnel 2022-10-01 2023-09-30 12199807 frs-core:EntitiesControlledByKeyManagementPersonnel 2022-10-01 2023-09-30 12199807 frs-core:OtherRelatedParties 2022-10-01 2023-09-30 12199807 2022-09-30 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Registered number: 12199807
Axis Maintenance Limited
Unaudited Financial Statements
For The Year Ended 30 September 2023
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 12199807
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 9,858 10,378
9,858 10,378
CURRENT ASSETS
Debtors 5 385,938 253,337
Cash at bank and in hand 97,574 31,600
483,512 284,937
Creditors: Amounts Falling Due Within One Year 6 (174,619 ) (34,529 )
NET CURRENT ASSETS (LIABILITIES) 308,893 250,408
TOTAL ASSETS LESS CURRENT LIABILITIES 318,751 260,786
PROVISIONS FOR LIABILITIES
Deferred Taxation (2,169 ) -
NET ASSETS 316,582 260,786
CAPITAL AND RESERVES
Called up share capital 7 100 100
Profit and Loss Account 316,482 260,686
SHAREHOLDERS' FUNDS 316,582 260,786
Page 1
Page 2
For the year ending 30 September 2023 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 Stephen Axam
Director
12/02/2024
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
Axis Maintenance Limited is a private company, limited by shares, incorporated in England & Wales, registered number 12199807 . The registered office is The Old Barn Off Wood Street, Swanley Village, Swanley, Kent, BR8 7PA.
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:
Plant & Machinery 15% WDV
Computer Equipment 15% WDV
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.
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.
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: 3 (2022: NIL)
3 -
Page 3
Page 4
4. Tangible Assets
Plant & Machinery Computer Equipment Total
£ £ £
Cost
As at 1 October 2022 13,375 707 14,082
Additions 416 802 1,218
As at 30 September 2023 13,791 1,509 15,300
Depreciation
As at 1 October 2022 3,527 177 3,704
Provided during the period 1,539 199 1,738
As at 30 September 2023 5,066 376 5,442
Net Book Value
As at 30 September 2023 8,725 1,133 9,858
As at 1 October 2022 9,848 530 10,378
5. Debtors
2023 2022
£ £
Due within one year
Trade debtors 384,099 251,715
Prepayments and accrued income 1,839 1,439
Other debtors - 100
VAT - 83
385,938 253,337
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 92,488 (1 )
Corporation tax 58,122 16,031
Other taxes and social security 3,987 8,507
VAT 14,138 -
Other creditors - 6,992
Inter company account 4,184 -
Accruals and deferred income 1,700 3,000
174,619 34,529
Page 4
Page 5
7. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
8. Related Party Transactions
Included in the Other Creditors is an amount owed to Axis Ductwork Ltd totalling £4,184 (2022 - £6,624), for which Mr S Axam is a director. No interest is to be charged and no repayment terms have been agreed.
Included in sales is £766,718 received from Axis Ductwork Ltd, for which Mr S Axam is a director.
Included in subcontractors £64,060 paid to Axis Ductwork Ltd, for which Mr S Axam is a director.
Page 5