Acorah Software Products - Accounts Production 16.0.110 false true 30 September 2022 1 October 2021 false 1 October 2022 30 September 2023 30 September 2023 04487142 Mr D K Allen Mr K G Allen iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04487142 2022-09-30 04487142 2023-09-30 04487142 2022-10-01 2023-09-30 04487142 frs-core:NetGoodwill 2022-10-01 2023-09-30 04487142 frs-core:MotorVehicles 2022-10-01 2023-09-30 04487142 frs-core:ShareCapital 2023-09-30 04487142 frs-core:RetainedEarningsAccumulatedLosses 2023-09-30 04487142 frs-bus:PrivateLimitedCompanyLtd 2022-10-01 2023-09-30 04487142 frs-bus:AbridgedAccounts 2022-10-01 2023-09-30 04487142 frs-bus:SmallEntities 2022-10-01 2023-09-30 04487142 frs-bus:AuditExempt-NoAccountantsReport 2022-10-01 2023-09-30 04487142 frs-bus:SmallCompaniesRegimeForAccounts 2022-10-01 2023-09-30 04487142 frs-bus:Director1 2022-10-01 2023-09-30 04487142 frs-bus:CompanySecretary1 2022-10-01 2023-09-30 04487142 frs-countries:EnglandWales 2022-10-01 2023-09-30 04487142 2021-09-30 04487142 2022-09-30 04487142 2021-10-01 2022-09-30 04487142 frs-core:ShareCapital 2022-09-30 04487142 frs-core:RetainedEarningsAccumulatedLosses 2022-09-30
Registered number: 04487142
Allen Mills Howard Limited
Unaudited ABRIDGED Financial Statements
For The Year Ended 30 September 2023
Allen Mills Howard & Co
Chartered Accountants
Lewis House
56 Manchester Road
Altrincham
Cheshire
WA14 4PJ
Unaudited Financial Statements
Contents
Page
Abridged Balance Sheet 1—2
Notes to the Abridged Financial Statements 3—5
Page 1
Abridged Balance Sheet
Registered number: 04487142
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 1,578 2,104
1,578 2,104
CURRENT ASSETS
Stocks 49,518 48,882
Debtors 132,871 99,654
Cash at bank and in hand 287,620 270,905
470,009 419,441
Creditors: Amounts Falling Due Within One Year (84,431 ) (71,318 )
NET CURRENT ASSETS (LIABILITIES) 385,578 348,123
TOTAL ASSETS LESS CURRENT LIABILITIES 387,156 350,227
NET ASSETS 387,156 350,227
CAPITAL AND RESERVES
Called up share capital 6 100 100
Profit and Loss Account 387,056 350,127
SHAREHOLDERS' FUNDS 387,156 350,227
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 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.
All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 30 September 2023 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
Mr D K Allen
Director
31st October 2024
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Abridged Financial Statements
1. General Information
Allen Mills Howard Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04487142 . The registered office is Lewis House, 56 Manchester Road, Altrincham, Cheshire, WA14 4PJ.
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 is reduced for estimated customer rebates and other similar allowances.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 10 years.
2.4. 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 25% Reducing balance
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.
2.6. Taxation
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 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.
...CONTINUED
Page 3
Page 4
2.6. Taxation - continued
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 assets reflect 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.
2.7. Government Grant
Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.
All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 8 (2022: 7)
8 7
4. Intangible Assets
Total
£
Cost
As at 1 October 2022 200,000
As at 30 September 2023 200,000
Amortisation
As at 1 October 2022 200,000
As at 30 September 2023 200,000
Net Book Value
As at 30 September 2023 -
As at 1 October 2022 -
Page 4
Page 5
5. Tangible Assets
Total
£
Cost
As at 1 October 2022 11,828
As at 30 September 2023 11,828
Depreciation
As at 1 October 2022 9,724
Provided during the period 526
As at 30 September 2023 10,250
Net Book Value
As at 30 September 2023 1,578
As at 1 October 2022 2,104
6. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
Page 5