Acorah Software Products - Accounts Production 16.1.300 false true true false 18 May 2023 31 May 2024 31 May 2024 14878529 Mrs Anna-Maria Smith Mr Roger Smith iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 14878529 2023-05-17 14878529 2024-05-31 14878529 2023-05-18 2024-05-31 14878529 frs-core:CurrentFinancialInstruments 2024-05-31 14878529 frs-core:Non-currentFinancialInstruments 2024-05-31 14878529 frs-core:BetweenOneFiveYears 2024-05-31 14878529 frs-core:MoreThanFiveYears 2024-05-31 14878529 frs-core:WithinOneYear 2024-05-31 14878529 frs-core:ShareCapital 2024-05-31 14878529 frs-core:RetainedEarningsAccumulatedLosses 2024-05-31 14878529 frs-bus:PrivateLimitedCompanyLtd 2023-05-18 2024-05-31 14878529 frs-bus:FilletedAccounts 2023-05-18 2024-05-31 14878529 frs-bus:SmallEntities 2023-05-18 2024-05-31 14878529 frs-bus:AuditExempt-NoAccountantsReport 2023-05-18 2024-05-31 14878529 frs-bus:SmallCompaniesRegimeForAccounts 2023-05-18 2024-05-31 14878529 frs-bus:Director1 2023-05-18 2024-05-31 14878529 frs-bus:Director2 2023-05-18 2024-05-31 14878529 frs-countries:EnglandWales 2023-05-18 2024-05-31
Registered number: 14878529
AMR Living Ltd
Unaudited ABRIDGED Financial Statements
For the Period 18 May 2023 to 31 May 2024
CKM Accountancy
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 14878529
31 May 2024
Notes £ £
FIXED ASSETS
Investment Properties 4 462,405
462,405
CURRENT ASSETS
Debtors 5 46
Cash at bank and in hand 9,400
9,446
Creditors: Amounts Falling Due Within One Year 6 (481,516 )
NET CURRENT ASSETS (LIABILITIES) (472,070 )
TOTAL ASSETS LESS CURRENT LIABILITIES (9,665 )
Creditors: Amounts Falling Due After More Than One Year 7 (7,013 )
NET LIABILITIES (16,678 )
CAPITAL AND RESERVES
Called up share capital 9 100
Profit and Loss Account (16,778 )
SHAREHOLDERS' FUNDS (16,678)
Page 1
Page 2
For the period ending 31 May 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 Roger Smith
Director
5th February 2025
The notes on pages 3 to 5 form part of these financial statements.
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Page 3
Notes to the Financial Statements
1. General Information
AMR Living Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 14878529 . The registered office is 8 Crucifix Lane, London, SE1 3JW.
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. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
2.3. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes and relates to revenue earned from the rendering of services. 
2.4. 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.
2.5. 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.
2.6. Financial Instruments
Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.
2.7. Taxation
Income 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 and deferred tax are recognised in profit or loss for the period, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
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3. Average Number of Employees
Average number of employees, including directors, during the period was: NIL
-
4. Investment Property
31 May 2024
£
Fair Value
As at 18 May 2023 -
Additions 484,442
Fair value adjustments (22,037 )
As at 31 May 2024 462,405
5. Debtors
31 May 2024
£
Due within one year
Prepayments and accrued income 46
6. Creditors: Amounts Falling Due Within One Year
31 May 2024
£
Net obligations under finance lease and hire purchase contracts 392
Corporation tax 1,233
Other creditors 34
Accruals and deferred income 1,994
Directors' loan accounts 477,863
481,516
7. Creditors: Amounts Falling Due After More Than One Year
31 May 2024
£
Net obligations under finance lease and hire purchase contracts 7,013
8. Obligations Under Finance Leases and Hire Purchase
31 May 2024
£
The future minimum finance lease payments are as follows:
Not later than one year 400
Later than one year and not later than five years 800
Later than five years 70,200
71,400
Less: Finance charges allocated to future periods 63,995
7,405
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9. Share Capital
31 May 2024
£
Allotted, Called up and fully paid 100
10. Related Party Transactions
During the period the company received loans from the directors that are interest free and repayable on demand. 
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