Acorah Software Products - Accounts Production 16.1.200 false true 31 August 2023 1 September 2022 false 1 September 2023 31 August 2024 31 August 2024 10309659 Mr Jamie Armstrong iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10309659 2023-08-31 10309659 2024-08-31 10309659 2023-09-01 2024-08-31 10309659 frs-core:CurrentFinancialInstruments 2024-08-31 10309659 frs-core:Non-currentFinancialInstruments 2024-08-31 10309659 frs-core:BetweenOneFiveYears 2024-08-31 10309659 frs-core:ComputerEquipment 2024-08-31 10309659 frs-core:ComputerEquipment 2023-09-01 2024-08-31 10309659 frs-core:ComputerEquipment 2023-08-31 10309659 frs-core:MotorVehicles 2024-08-31 10309659 frs-core:MotorVehicles 2023-09-01 2024-08-31 10309659 frs-core:MotorVehicles 2023-08-31 10309659 frs-core:PlantMachinery 2024-08-31 10309659 frs-core:PlantMachinery 2023-09-01 2024-08-31 10309659 frs-core:PlantMachinery 2023-08-31 10309659 frs-core:WithinOneYear 2024-08-31 10309659 frs-core:ShareCapital 2024-08-31 10309659 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31 10309659 frs-bus:PrivateLimitedCompanyLtd 2023-09-01 2024-08-31 10309659 frs-bus:FilletedAccounts 2023-09-01 2024-08-31 10309659 frs-bus:SmallEntities 2023-09-01 2024-08-31 10309659 frs-bus:AuditExempt-NoAccountantsReport 2023-09-01 2024-08-31 10309659 frs-bus:SmallCompaniesRegimeForAccounts 2023-09-01 2024-08-31 10309659 frs-bus:Director1 2023-09-01 2024-08-31 10309659 frs-countries:EnglandWales 2023-09-01 2024-08-31 10309659 2022-08-31 10309659 2023-08-31 10309659 2022-09-01 2023-08-31 10309659 frs-core:CurrentFinancialInstruments 2023-08-31 10309659 frs-core:Non-currentFinancialInstruments 2023-08-31 10309659 frs-core:BetweenOneFiveYears 2023-08-31 10309659 frs-core:WithinOneYear 2023-08-31 10309659 frs-core:ShareCapital 2023-08-31 10309659 frs-core:RetainedEarningsAccumulatedLosses 2023-08-31
Registered number: 10309659
Armstrong Energy Services Limited
Unaudited Financial Statements
For The Year Ended 31 August 2024
Accountancy Solutions (Northern) Ltd
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 10309659
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 25,183 34,968
25,183 34,968
CURRENT ASSETS
Stocks 5 12,950 20,485
Debtors 6 10,805 5,736
Cash at bank and in hand 10,871 9,588
34,626 35,809
Creditors: Amounts Falling Due Within One Year 7 (26,930 ) (20,993 )
NET CURRENT ASSETS (LIABILITIES) 7,696 14,816
TOTAL ASSETS LESS CURRENT LIABILITIES 32,879 49,784
Creditors: Amounts Falling Due After More Than One Year 8 (32,757 ) (49,531 )
NET ASSETS 122 253
CAPITAL AND RESERVES
Called up share capital 10 100 100
Profit and Loss Account 22 153
SHAREHOLDERS' FUNDS 122 253
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For the year ending 31 August 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
Mr Jamie Armstrong
Director
04/11/2024
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Armstrong Energy Services Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10309659 . The registered office is Tower Buildings, 9 Oldgate, Morpeth, Northumberland, NE61 1PY.
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:
Plant & Machinery 20% Straight Line
Motor Vehicles 25% Reducing Balance
Computer Equipment 20% Straight Line
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2023: 1)
1 1
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4. Tangible Assets
Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £
Cost
As at 1 September 2023 8,910 59,110 1,160 69,180
Additions - - 483 483
As at 31 August 2024 8,910 59,110 1,643 69,663
Depreciation
As at 1 September 2023 7,128 26,480 604 34,212
Provided during the period 1,782 8,158 328 10,268
As at 31 August 2024 8,910 34,638 932 44,480
Net Book Value
As at 31 August 2024 - 24,472 711 25,183
As at 1 September 2023 1,782 32,630 556 34,968
5. Stocks
2024 2023
£ £
Work in progress 12,950 20,485
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 699 5,069
Prepayments and accrued income 242 193
Director's loan account 9,864 474
10,805 5,736
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 9,312 7,844
Bank loans and overdrafts 7,800 7,800
Corporation tax 4,370 307
VAT 3,168 2,542
Accruals and deferred income 2,280 2,500
26,930 20,993
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8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 26,907 35,881
Bank loans 5,850 13,650
32,757 49,531
9. Obligations Under Finance Leases and Hire Purchase
2024 2023
£ £
The future minimum finance lease payments are as follows:
Not later than one year 9,312 7,844
Later than one year and not later than five years 26,907 35,881
36,219 43,725
36,219 43,725
10. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
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