Acorah Software Products - Accounts Production 14.5.601 false true 31 March 2023 1 April 2022 false 1 April 2023 31 March 2024 31 March 2024 SC184227 Andrew Still Margaret Still A J Still true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC184227 2023-03-31 SC184227 2024-03-31 SC184227 2023-04-01 2024-03-31 SC184227 frs-core:CurrentFinancialInstruments 2024-03-31 SC184227 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-03-31 SC184227 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-04-01 2024-03-31 SC184227 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-03-31 SC184227 frs-core:PlantMachinery 2024-03-31 SC184227 frs-core:PlantMachinery 2023-04-01 2024-03-31 SC184227 frs-core:PlantMachinery 2023-03-31 SC184227 frs-core:RevaluationReserve 2023-03-31 SC184227 frs-core:RevaluationReserve 2024-03-31 SC184227 frs-core:ShareCapital 2024-03-31 SC184227 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31 SC184227 frs-bus:PrivateLimitedCompanyLtd 2023-04-01 2024-03-31 SC184227 frs-bus:FilletedAccounts 2023-04-01 2024-03-31 SC184227 frs-bus:SmallEntities 2023-04-01 2024-03-31 SC184227 frs-bus:AuditExempt-NoAccountantsReport 2023-04-01 2024-03-31 SC184227 frs-bus:SmallCompaniesRegimeForAccounts 2023-04-01 2024-03-31 SC184227 1 2023-04-01 2024-03-31 SC184227 frs-bus:Director1 2023-04-01 2024-03-31 SC184227 frs-bus:CompanySecretary1 2023-04-01 2024-03-31 SC184227 frs-core:CurrentFinancialInstruments 1 2024-03-31 SC184227 frs-countries:Scotland 2023-04-01 2024-03-31 SC184227 2022-03-31 SC184227 2023-03-31 SC184227 2022-04-01 2023-03-31 SC184227 frs-core:CurrentFinancialInstruments 2023-03-31 SC184227 frs-core:RevaluationReserve 2023-03-31 SC184227 frs-core:ShareCapital 2023-03-31 SC184227 frs-core:RetainedEarningsAccumulatedLosses 2023-03-31 SC184227 frs-core:CurrentFinancialInstruments 1 2023-03-31
Registered number: SC184227
A & M Investments (Aberdeen) Limited
Unaudited Financial Statements
For The Year Ended 31 March 2024
Almond Valley Accounting Limited
CIMA
14 Ellismuir House Ellismuir Way
Tannochside
G71 5PW
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: SC184227
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1,334,801 1,336,047
1,334,801 1,336,047
CURRENT ASSETS
Debtors 5 3,239 60,329
Cash at bank and in hand 8,277 10,225
11,516 70,554
Creditors: Amounts Falling Due Within One Year 6 (79,847 ) (76,904 )
NET CURRENT ASSETS (LIABILITIES) (68,331 ) (6,350 )
TOTAL ASSETS LESS CURRENT LIABILITIES 1,266,470 1,329,697
NET ASSETS 1,266,470 1,329,697
CAPITAL AND RESERVES
Called up share capital 8 10,100 10,100
Revaluation reserve 9 539,711 539,711
Profit and Loss Account 716,659 779,886
SHAREHOLDERS' FUNDS 1,266,470 1,329,697
Page 1
Page 2
For the year ending 31 March 2024 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
Andrew Still
Director
18/04/2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
A & M Investments (Aberdeen) Limited is a private company, limited by shares, incorporated in Scotland, registered number SC184227 . The registered office is Lynedoch Park, Pitcairngreen, Perth, Perthshire, PH1 3LY.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared  in accordance with Financial Reporting Standard 102 " The Financial Reporting Styandard applicable in th UK and Republic of Ireland" including the provisions of Section 1A " Small Entities"and the Companies Act 2006. The financial statements have been prepared under the  historical cost convention. 
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 0%
Plant & Machinery 20% straight line
2.4. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
2.5. Taxation
Income tax expense represents the sum of the tax currently payable.
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.
Current 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 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: 2 (2023: 2)
2 2
4. Tangible Assets
Land & Property
Freehold Plant & Machinery Total
£ £ £
Cost
As at 1 April 2023 1,330,000 8,522 1,338,522
Additions - 466 466
As at 31 March 2024 1,330,000 8,988 1,338,988
...CONTINUED
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Page 4
Depreciation
As at 1 April 2023 - 2,475 2,475
Provided during the period - 1,712 1,712
As at 31 March 2024 - 4,187 4,187
Net Book Value
As at 31 March 2024 1,330,000 4,801 1,334,801
As at 1 April 2023 1,330,000 6,047 1,336,047
5. Debtors
2024 2023
£ £
Due within one year
Prepayments and accrued income 3,239 3,511
Other debtors - 56,818
3,239 60,329
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors - (1 )
Corporation tax - 7,932
VAT 15 2,413
Dilapidations 67,568 27,833
Other creditors (1) 3,000 3,000
Accruals and deferred income 8,997 11,352
Director's loan account 267 24,375
79,847 76,904
7. Deferred Taxation
The provision for deferred tax is made up as follows:
8. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 10,100 10,100
9. Reserves
Revaluation Reserve
£
As at 1 April 2023 539,711
As at 31 March 2024 539,711
10. Ultimate Controlling Party
The company's ultimate controlling party is A J Still by virtue of his ownership of 100% of the issued share capital in the company.
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