Acorah Software Products - Accounts Production 15.0.600 true true 31 December 2022 1 January 2022 true 25 September 2024 No description of principal activity 1 January 2023 31 December 2023 31 December 2023 07377505 Mr Mukhtar Hussain ACS Technology Group Ltd Kismet Buildings, Otley Road, Baildon, West Yorkshire BD17 7HB true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07377505 2022-12-31 07377505 2023-12-31 07377505 2023-01-01 2023-12-31 07377505 frs-core:ShareCapital 2023-12-31 07377505 frs-bus:PrivateLimitedCompanyLtd 2023-01-01 2023-12-31 07377505 frs-bus:FullAccounts 2023-01-01 2023-12-31 07377505 frs-bus:SmallEntities 2023-01-01 2023-12-31 07377505 frs-bus:EntityHasNeverTraded 2023-01-01 2023-12-31 07377505 frs-bus:Audited 2023-01-01 2023-12-31 07377505 frs-bus:SmallCompaniesRegimeForAccounts 2023-01-01 2023-12-31 07377505 frs-bus:SmallCompaniesRegimeForDirectorsReport 2023-01-01 2023-12-31 07377505 frs-bus:OrdinaryShareClass1 2023-01-01 2023-12-31 07377505 frs-bus:OrdinaryShareClass1 2023-12-31 07377505 1 2023-01-01 2023-12-31 07377505 frs-bus:Director1 2023-01-01 2023-12-31 07377505 frs-countries:EnglandWales 2023-01-01 2023-12-31 07377505 2021-12-31 07377505 2022-12-31 07377505 2022-01-01 2022-12-31 07377505 frs-core:ShareCapital 2022-12-31 07377505 frs-bus:OrdinaryShareClass1 2022-01-01 2022-12-31
Registered number: 07377505
Amalgamated Computer Supplies Ltd
Director's Report and
Financial Statements
For The Year Ended 31 December 2023
Contents
Page
Company Information 1
Director's Report 2
Independent Auditor's Report 3—4
Dormant Profit and Loss Account 5
Balance Sheet 6
Notes to the Financial Statements 7
Page 1
Company Information
Director Mr Mukhtar Hussain
Company Number 07377505
Registered Office 82 Wandsworth Bridge Road
London
SW6 2TF
Accountants McKelvie & Co LLP
Chartered Accountants
82 Wandsworth Bridge Road
London
SW6 2TF
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Director's Report
The director presents his report and the financial statements for the year ended 31 December 2023.
Directors
The director who held office during the year were as follows:
Mr Mukhtar Hussain
Statement of Director's Responsibilities
The director is responsible for preparing the Director's Report and the financial statements in accordance with applicable law and regulations.
Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the director must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing the financial statements the director is required to: 
  • select suitable accounting policies and then apply them consistently;
  • make judgments and accounting estimates that are reasonable and prudent;
  • prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.
The director is responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. He is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The director is responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.
Statement of Disclosure of Information to Auditors
In the case of each director in office at the date the Director's Report is approved: 
  • so far as the director is aware, there is no relevant audit information of which the company's auditors are unaware; and
  • they have taken all the steps that they ought to have taken as directors in order to make themselves aware of any relevant audit information and to establish that the company's auditors are aware of that information.
Small Company Rules
This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.
On behalf of the board
Mr Mukhtar Hussain
Director
25th September 2024
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Independent Auditor's Report
Opinion
We have audited the financial statements of Amalgamated Computer Supplies Ltd for the year ended 31 December 2023 which comprise the Balance Sheet and the related notes, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), including FRS 102 - Section 1A for Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland".
In our opinion the financial statements:
  • give a true and fair view of the state of the company's affairs as at 31 December 2023 and of its profit/(loss) for the year then ended;
  • have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice applicable to smaller entities; and
  • have been prepared in accordance with the requirements of the Companies Act 2006.
Basis for Opinion
We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC's Ethical Standard, and the provisions available for small entities, in the circumstances set out in note 5 to the financial statements, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.
Conclusions Relating to Going Concern
In auditing the financial statements, we have concluded that the director's use of the going concern basis of accounting in the preparation of the financial statements is appropriate.
Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the entity's ability to continue as a going concern for a period of at least 12 months from when the financial statements are authorised for issue.
Our responsibilities and the responsibilities of the directors with respect to going concern are described in the relevant sections of this report.
Opinions on Other Matters Prescribed by the Companies Act 2006
In our opinion, based on the work undertaken in the course of the audit:
  • the information given in the Directors' Report for the financial year for which the financial statements are prepared is consistent with the financial statements; and
  • the directors' report has been prepared in accordance with applicable legal requirements.
Matters on Which We Are Required to Report by Exception
In the light of the knowledge and understanding of the company and its environment obtained in the course of the audit, we have not identified material misstatements in the Director's Report.
We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:
  • adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or
  • the financial statements are not in agreement with the accounting records or returns; or
  • certain disclosures of director's remuneration specified by law are not made; or
  • we have not received all the information and explanations we require for our audit, or
  • the director was not entitled to prepare the financial statements in accordance with the small companies regime and take advantage of the small companies' exemptions in preparing the Director's Report and from the requirement to prepare a Strategic Report.
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Responsibilities of Directors
As explained more fully in the Director's Responsibilities Statement set out on page 2, the director is responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the director determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.
In preparing the financial statements, the director is responsible for assessing the company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the directors either intend to liquidate the company or to cease operations, or have no realistic alternative but to do so.
Auditor's Responsibilities for the Audit of the Financial Statements
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.
The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below: 
As part of an audit in accordance with ISAs (UK), we exercise professional judgment and maintain professional scepticism throughout the audit. We also:
- Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control.
- Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the internal control.
- Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by the directors.
- Conclude on the appropriateness of the directors' use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the company's ability to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our auditor’s report to the related disclosures in the financial statements or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditor’s report. However, future events or conditions may cause the company to cease to continue as a going concern.
- Evaluate the overall presentation, structure and content of the financial statements, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation.
We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit.
A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor's report.
Use Of Our Report
This report is made solely to the company's members, as a body, in accordance with the Companies Act 2006. Our audit work has been undertaken so that we might state to the company's members those matters that we are required to state to them in an auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the company's members as a body, for our audit work, for this report, or for the opinions we have formed.
Allan W McKelvie (Senior Statutory Auditor)
for and on behalf of McKelvie & Co LLP , Statutory Auditor
25th September 2024
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Dormant Profit and Loss Account
The company has not traded during the year or the preceding financial year. During these years, the company received no income and incurred no expenditure and therefore made neither profit nor loss.
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Balance Sheet
2023 2022
Notes £ £ £ £
CURRENT ASSETS
Cash at bank and in hand 100 100
100 100
NET CURRENT ASSETS (LIABILITIES) 100 100
TOTAL ASSETS LESS CURRENT LIABILITIES 100 100
NET ASSETS 100 100
CAPITAL AND RESERVES
Called up share capital 4 100 100
SHAREHOLDERS' FUNDS 100 100
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime.
On behalf of the board
Mr Mukhtar Hussain
Director
25th September 2024
The notes on page 7 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Amalgamated Computer Supplies Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 07377505 . The registered office is 82 Wandsworth Bridge Road, London, SW6 2TF.
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2022: NIL)
- -
4. Share Capital
2023 2022
Allotted, called up and fully paid £ £
100 Ordinary Shares of £ 1.000 each 100 100
5. FRC's Ethical Standard - Provision Available for Small Entities
In common with other businesses of our size and nature we use our auditors to prepare and submit returns to the tax authorities and assist with the preparation of the financial statements.
6. Ultimate Parent Undertaking and Controlling Party
The company's immediate and ultimate parent undertaking is ACS Technology Group Ltd . ACS Technology Group Ltd was incorporated in England and Wales.The ultimate controlling party is ACS Technology Group Ltd who controls 100% of the shares of Amalgamated Computer Supplies Ltd .
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