Acorah Software Products - Accounts Production 16.1.300 false true 30 June 2023 1 July 2022 false 1 July 2023 30 June 2024 30 June 2024 10810616 Mr Graham Parsons iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10810616 2023-06-30 10810616 2024-06-30 10810616 2023-07-01 2024-06-30 10810616 frs-core:CurrentFinancialInstruments 2024-06-30 10810616 frs-core:Non-currentFinancialInstruments 2024-06-30 10810616 frs-core:MotorVehicles 2024-06-30 10810616 frs-core:MotorVehicles 2023-07-01 2024-06-30 10810616 frs-core:MotorVehicles 2023-06-30 10810616 frs-core:PlantMachinery 2024-06-30 10810616 frs-core:PlantMachinery 2023-07-01 2024-06-30 10810616 frs-core:PlantMachinery 2023-06-30 10810616 frs-core:ShareCapital 2024-06-30 10810616 frs-core:RetainedEarningsAccumulatedLosses 2024-06-30 10810616 frs-bus:PrivateLimitedCompanyLtd 2023-07-01 2024-06-30 10810616 frs-bus:FilletedAccounts 2023-07-01 2024-06-30 10810616 frs-bus:SmallEntities 2023-07-01 2024-06-30 10810616 frs-bus:AuditExempt-NoAccountantsReport 2023-07-01 2024-06-30 10810616 frs-bus:SmallCompaniesRegimeForAccounts 2023-07-01 2024-06-30 10810616 frs-bus:Director1 2023-07-01 2024-06-30 10810616 frs-countries:EnglandWales 2023-07-01 2024-06-30 10810616 2022-06-30 10810616 2023-06-30 10810616 2022-07-01 2023-06-30 10810616 frs-core:CurrentFinancialInstruments 2023-06-30 10810616 frs-core:Non-currentFinancialInstruments 2023-06-30 10810616 frs-core:ShareCapital 2023-06-30 10810616 frs-core:RetainedEarningsAccumulatedLosses 2023-06-30
Registered number: 10810616
GMP General Maintenance Ltd
Unaudited Financial Statements
For The Year Ended 30 June 2024
Cottage Computer Services Limited
FMAAT
The Cottage
55 Dysart Avenue
Drayton
Portsmouth
PO6 2LY
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 10810616
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 45,662 52,800
45,662 52,800
CURRENT ASSETS
Debtors 5 172,434 115,588
Cash at bank and in hand 12,400 15,111
184,834 130,699
Creditors: Amounts Falling Due Within One Year 6 (151,997 ) (119,335 )
NET CURRENT ASSETS (LIABILITIES) 32,837 11,364
TOTAL ASSETS LESS CURRENT LIABILITIES 78,499 64,164
Creditors: Amounts Falling Due After More Than One Year 7 (4,636 ) (7,558 )
NET ASSETS 73,863 56,606
CAPITAL AND RESERVES
Called up share capital 8 1 1
Profit and Loss Account 73,862 56,605
SHAREHOLDERS' FUNDS 73,863 56,606
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Page 2
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 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 Graham Parsons
Director
10/02/2025
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
GMP General Maintenance Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 10810616 . The registered office is 2 Red Lodge, 61 Clarence Parade, Southsea, Hampshire, PO5 2HP.
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.

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 15% per annum reducing balance method
Motor Vehicles 15% per annum reducing balance method
2.4. 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 year 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 asset reflects 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: 8 (2023: 5)
8 5
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4. Tangible Assets
Plant & Machinery Motor Vehicles Total
£ £ £
Cost
As at 1 July 2023 21,285 53,532 74,817
Additions 920 - 920
As at 30 June 2024 22,205 53,532 75,737
Depreciation
As at 1 July 2023 4,773 17,244 22,017
Provided during the period 2,615 5,443 8,058
As at 30 June 2024 7,388 22,687 30,075
Net Book Value
As at 30 June 2024 14,817 30,845 45,662
As at 1 July 2023 16,512 36,288 52,800
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 171,084 113,308
Other debtors 1,350 2,280
172,434 115,588
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Bank loans and overdrafts 2,692 2,692
Corporation tax 6,157 3,300
Other taxes and social security 20,037 8,713
VAT 22,224 19,422
Other creditors 42,379 5,128
Accruals and deferred income 28,641 9,091
Director's loan account 29,867 70,989
151,997 119,335
7. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 4,636 7,558
8. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 1 1
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