Acorah Software Products - Accounts Production 14.3.260 false true 31 May 2022 1 June 2021 false 1 June 2022 31 May 2023 31 May 2023 10774399 Mr Anthony Murray Mr Michael Allen Mr Peter Radford iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10774399 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-05-31 10774399 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2023-05-31 10774399 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2023-05-31 10774399 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2023-05-31 10774399 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2022-06-01 2023-05-31 10774399 frs-core:AllSubsidiaries 2022-06-01 2023-05-31 10774399 frs-core:KeyManagementPersonnel 2022-06-01 2023-05-31 10774399 frs-core:EntitiesControlledByKeyManagementPersonnel 2022-06-01 2023-05-31 10774399 frs-core:OtherRelatedParties 2022-06-01 2023-05-31 10774399 2022-05-31 10774399 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Registered number: 10774399
Team ME Services Ltd
Unaudited Financial Statements
For The Year Ended 31 May 2023
Ascendis Group
Chartered Certified Accountants, Taxation and Business Advisors
Unit 3, Building 2, The Colony Wilmslow
Altrincham Road
Wilmslow
Cheshire
SK9 4LY
Unaudited Financial Statements
Contents
Page
Accountant's Report 1
Balance Sheet 2—3
Notes to the Financial Statements 4—7
Page 1
Accountant's Report
Report to the directors on the preparation of the unaudited statutory accounts of Team ME Services Ltd for the year ended 31 May 2023
To assist you to fulfil your duties under the Companies Act 2006, We have prepared for your approval the accounts of Team ME Services Ltd which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.
As a practising member of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.
This report is made to the directors of Team ME Services Ltd , as a body, in accordance with the terms of our engagement letter dated 07 September 2023. Our work has been undertaken solely to prepare for your approval the accounts of Team ME Services Ltd and state those matters that we have agreed to state to the directors of Team ME Services Ltd , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Team ME Services Ltd and its directors as a body for our work or for this report.
It is your duty to ensure that Team ME Services Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Team ME Services Ltd . You consider that Team ME Services Ltd is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of Team ME Services Ltd . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.
Signed
12th February 2024
Ascendis Group
Chartered Certified Accountants, Taxation and Business Advisors
Unit 3, Building 2, The Colony Wilmslow
Altrincham Road
Wilmslow
Cheshire
SK9 4LY
Page 1
Page 2
Balance Sheet
Registered number: 10774399
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 11,267 22,524
11,267 22,524
CURRENT ASSETS
Stocks 5 102,349 -
Debtors 6 935,469 442,735
Cash at bank and in hand 215,874 414,560
1,253,692 857,295
Creditors: Amounts Falling Due Within One Year 7 (895,479 ) (527,871 )
NET CURRENT ASSETS (LIABILITIES) 358,213 329,424
TOTAL ASSETS LESS CURRENT LIABILITIES 369,480 351,948
Creditors: Amounts Falling Due After More Than One Year 8 (60,000 ) (95,479 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (2,817 ) (4,280 )
NET ASSETS 306,663 252,189
CAPITAL AND RESERVES
Called up share capital 12 100 100
Profit and Loss Account 306,563 252,089
SHAREHOLDERS' FUNDS 306,663 252,189
Page 2
Page 3
For the year ending 31 May 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 Anthony Murray
Director
Mr Michael Allen
Director
Mr Peter Radford
Director
12th February 2024
The notes on pages 4 to 7 form part of these financial statements.
Page 3
Page 4
Notes to the Financial Statements
1. General Information
Team ME Services Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 10774399 . The registered office is Unit 3, Building 2, The Colony Wilmslow, Altrincham Road, Wilmslow, Cheshire, SK9 4LY.

The companies principal place of business is Unit 302 Metroplex Broadway Salford M50 2UE.
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.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
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:
Motor Vehicles 33% on cost
Fixtures & Fittings 25% on reducing balance
Computer Equipment 33% on cost
2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.5. 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. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
Page 4
Page 5
2.6. 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: 15 (2022: 16)
15 16
4. Tangible Assets
Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 June 2022 24,065 8,454 16,357 48,876
Additions - - 1,677 1,677
As at 31 May 2023 24,065 8,454 18,034 50,553
Depreciation
As at 1 June 2022 11,724 5,199 9,429 26,352
Provided during the period 8,021 815 4,098 12,934
As at 31 May 2023 19,745 6,014 13,527 39,286
Net Book Value
As at 31 May 2023 4,320 2,440 4,507 11,267
As at 1 June 2022 12,341 3,255 6,928 22,524
5. Stocks
2023 2022
£ £
Work in progress 102,349 -
102,349 -
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6. Debtors
2023 2022
£ £
Due within one year
Trade debtors 751,231 174,232
Other debtors 184,238 268,503
935,469 442,735
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts 5,479 8,257
Trade creditors 360,687 136,419
Bank loans and overdrafts 30,000 30,000
Other creditors 389,646 303,759
Taxation and social security 109,667 49,436
895,479 527,871
8. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts - 5,479
Bank loans 60,000 90,000
60,000 95,479
9. Secured Creditors
Of the creditors the following amounts are secured.
2023 2022
£ £
Bank loans and overdrafts 90,000 120,000
10. Obligations Under Finance Leases and Hire Purchase
2023 2022
£ £
The future minimum finance lease payments are as follows:
Not later than one year 5,479 8,257
Later than one year and not later than five years - 5,479
5,479 13,736
5,479 13,736
11. Provisions for Liabilities
Deferred Tax Total
£ £
As at 1 June 2022 4,280 4,280
Utilised (1,463 ) (1,463)
Balance at 31 May 2023 2,817 2,817
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12. Share Capital
2023 2022
Allotted, called up and fully paid £ £
40 Ordinary A shares of £ 1 each 40 40
30 Ordinary B shares of £ 1 each 30 30
30 Ordinary C shares of £ 1 each 30 30
100 100
13. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 June 2022 Amounts advanced Amounts repaid Amounts written off As at 31 May 2023
£ £ £ £ £
Mr Michael Allen 749 - - - 749
The above loan is unsecured, interest free and repayable on demand.
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