Acorah Software Products - Accounts Production 16.0.110 false true 30 April 2023 1 May 2022 false 1 May 2023 30 April 2024 30 April 2024 SC295150 Mrs Antonia Caira iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC295150 2023-04-30 SC295150 2024-04-30 SC295150 2023-05-01 2024-04-30 SC295150 frs-core:CurrentFinancialInstruments 2024-04-30 SC295150 frs-core:Non-currentFinancialInstruments 2024-04-30 SC295150 frs-core:BetweenOneFiveYears 2024-04-30 SC295150 frs-core:WithinOneYear 2024-04-30 SC295150 frs-core:ShareCapital 2024-04-30 SC295150 frs-core:RetainedEarningsAccumulatedLosses 2024-04-30 SC295150 frs-bus:PrivateLimitedCompanyLtd 2023-05-01 2024-04-30 SC295150 frs-bus:FilletedAccounts 2023-05-01 2024-04-30 SC295150 frs-bus:SmallEntities 2023-05-01 2024-04-30 SC295150 frs-bus:AuditExempt-NoAccountantsReport 2023-05-01 2024-04-30 SC295150 frs-bus:SmallCompaniesRegimeForAccounts 2023-05-01 2024-04-30 SC295150 frs-bus:Director1 2023-05-01 2024-04-30 SC295150 frs-countries:Scotland 2023-05-01 2024-04-30 SC295150 2022-04-30 SC295150 2023-04-30 SC295150 2022-05-01 2023-04-30 SC295150 frs-core:CurrentFinancialInstruments 2023-04-30 SC295150 frs-core:Non-currentFinancialInstruments 2023-04-30 SC295150 frs-core:BetweenOneFiveYears 2023-04-30 SC295150 frs-core:WithinOneYear 2023-04-30 SC295150 frs-core:ShareCapital 2023-04-30 SC295150 frs-core:RetainedEarningsAccumulatedLosses 2023-04-30
Registered number: SC295150
A.M.R. Investments Limited
Financial Statements
For The Year Ended 30 April 2024
James Fraser & Co Ltd
Accountants & Tax Advisors
Unit 3 Barry Business Centre
Main Street, Barry
Carnoustie
Angus
DD7 7RP
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: SC295150
2024 2023
Notes £ £ £ £
FIXED ASSETS
Investment Properties 4 357,573 357,573
357,573 357,573
CURRENT ASSETS
Cash at bank and in hand 3,195 35,341
3,195 35,341
Creditors: Amounts Falling Due Within One Year 5 (344,604 ) (360,008 )
NET CURRENT ASSETS (LIABILITIES) (341,409 ) (324,667 )
TOTAL ASSETS LESS CURRENT LIABILITIES 16,164 32,906
Creditors: Amounts Falling Due After More Than One Year 6 (78,942 ) (96,383 )
NET LIABILITIES (62,778 ) (63,477 )
CAPITAL AND RESERVES
Called up share capital 8 2 2
Profit and Loss Account (62,780 ) (63,479 )
SHAREHOLDERS' FUNDS (62,778) (63,477)
Page 1
Page 2
For the year ending 30 April 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 her 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
Mrs Antonia Caira
Director
20 January 2025
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.R. Investments Limited is a private company, limited by shares, incorporated in Scotland, registered number SC295150 . The registered office is Unit 3, Barry Business Centre, Main Street, Barry, Angus, DD7 7RP.
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. 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.
2.4. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2023: 1)
1 1
4. Investment Property
2024
£
Fair Value
As at 1 May 2023 and 30 April 2024 357,573
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Page 4
5. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 11,137 11,137
Bank loans and overdrafts 8,333 8,333
Accrued expenses 762 600
Director's loan account 324,372 339,938
344,604 360,008
6. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 65,563 72,984
Bank loans > 1 year 13,379 23,399
78,942 96,383
7. Obligations Under Finance Leases and Hire Purchase
2024 2023
£ £
The future minimum finance lease payments are as follows:
Not later than one year 11,137 11,137
Later than one year and not later than five years 65,563 72,984
76,700 84,121
76,700 84,121
8. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 2 2
Page 4