Acorah Software Products - Accounts Production 16.0.110 false true 30 June 2023 1 July 2022 false 1 July 2023 30 June 2024 30 June 2024 01915859 Mr Adrian Mortram Mrs Sarah Mortram iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 01915859 2023-06-30 01915859 2024-06-30 01915859 2023-07-01 2024-06-30 01915859 frs-core:CurrentFinancialInstruments 2024-06-30 01915859 frs-core:MotorVehicles 2024-06-30 01915859 frs-core:MotorVehicles 2023-07-01 2024-06-30 01915859 frs-core:MotorVehicles 2023-06-30 01915859 frs-core:PlantMachinery 2024-06-30 01915859 frs-core:PlantMachinery 2023-07-01 2024-06-30 01915859 frs-core:PlantMachinery 2023-06-30 01915859 frs-core:ShareCapital 2024-06-30 01915859 frs-core:RetainedEarningsAccumulatedLosses 2024-06-30 01915859 frs-bus:PrivateLimitedCompanyLtd 2023-07-01 2024-06-30 01915859 frs-bus:FilletedAccounts 2023-07-01 2024-06-30 01915859 frs-bus:SmallEntities 2023-07-01 2024-06-30 01915859 frs-bus:AuditExempt-NoAccountantsReport 2023-07-01 2024-06-30 01915859 frs-bus:SmallCompaniesRegimeForAccounts 2023-07-01 2024-06-30 01915859 frs-bus:Director1 2023-07-01 2024-06-30 01915859 frs-bus:Director2 2023-07-01 2024-06-30 01915859 frs-countries:EnglandWales 2023-07-01 2024-06-30 01915859 2022-06-30 01915859 2023-06-30 01915859 2022-07-01 2023-06-30 01915859 frs-core:CurrentFinancialInstruments 2023-06-30 01915859 frs-core:ShareCapital 2023-06-30 01915859 frs-core:RetainedEarningsAccumulatedLosses 2023-06-30
Registered number: 01915859
Adrian Mortram Associates Limited
Unaudited Financial Statements
For The Year Ended 30 June 2024
Richard Day Accountants Ltd
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 01915859
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 67,761 42,063
67,761 42,063
CURRENT ASSETS
Stocks 5 3,750 4,050
Debtors 6 58,728 69,389
Cash at bank and in hand 52,637 38,895
115,115 112,334
Creditors: Amounts Falling Due Within One Year 7 (69,954 ) (44,444 )
NET CURRENT ASSETS (LIABILITIES) 45,161 67,890
TOTAL ASSETS LESS CURRENT LIABILITIES 112,922 109,953
PROVISIONS FOR LIABILITIES
Deferred Taxation (12,814 ) (7,992 )
NET ASSETS 100,108 101,961
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account 100,008 101,861
SHAREHOLDERS' FUNDS 100,108 101,961
Page 1
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For the year ending 30 June 2024 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 Adrian Mortram
Director
12/11/2024
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
Adrian Mortram Associates Limited is a private company, limited by shares, incorporated in England & Wales, registered number 01915859 . The registered office is 7 Recreation Ground Road, Sprowston, Norwich , NR7 8EN.
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 rendering of services.

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:
Plant & Machinery 25% straight line
Motor Vehicles 25% reducing balance
2.4. 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.
2.5. Taxation
The 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.
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2023: 2)
2 2
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4. Tangible Assets
Plant & Machinery Motor Vehicles Total
£ £ £
Cost
As at 1 July 2023 52,621 34,308 86,929
Additions 4,940 51,293 56,233
Disposals (6,353 ) (34,308 ) (40,661 )
As at 30 June 2024 51,208 51,293 102,501
Depreciation
As at 1 July 2023 19,604 25,262 44,866
Provided during the period 10,803 10,686 21,489
Disposals (6,353 ) (25,262 ) (31,615 )
As at 30 June 2024 24,054 10,686 34,740
Net Book Value
As at 30 June 2024 27,154 40,607 67,761
As at 1 July 2023 33,017 9,046 42,063
5. Stocks
2024 2023
£ £
Work in progress 3,750 4,050
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 48,975 60,590
Prepayments and accrued income 9,753 8,143
Other debtors - 656
58,728 69,389
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 6,894 4,923
Corporation tax 4,363 11,648
Other taxes and social security 937 1,236
VAT 14,326 18,531
Accruals and deferred income 9,613 2,485
Directors' loan accounts 33,821 5,621
69,954 44,444
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8. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
Page 5