Acorah Software Products - Accounts Production 16.2.800 false true 31 July 2023 1 August 2022 false 1 August 2023 31 July 2024 31 July 2024 03791501 Mr Alan Howell Mr Barry Mansfield Mr Alan Howell iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 03791501 2023-07-31 03791501 2024-07-31 03791501 2023-08-01 2024-07-31 03791501 frs-core:CurrentFinancialInstruments 2024-07-31 03791501 frs-core:Non-currentFinancialInstruments 2024-07-31 03791501 frs-core:FurnitureFittings 2024-07-31 03791501 frs-core:FurnitureFittings 2023-08-01 2024-07-31 03791501 frs-core:FurnitureFittings 2023-07-31 03791501 frs-core:MotorVehicles 2024-07-31 03791501 frs-core:MotorVehicles 2023-08-01 2024-07-31 03791501 frs-core:MotorVehicles 2023-07-31 03791501 frs-core:PlantMachinery 2024-07-31 03791501 frs-core:PlantMachinery 2023-08-01 2024-07-31 03791501 frs-core:PlantMachinery 2023-07-31 03791501 frs-core:ShareCapital 2024-07-31 03791501 frs-core:RetainedEarningsAccumulatedLosses 2024-07-31 03791501 frs-bus:PrivateLimitedCompanyLtd 2023-08-01 2024-07-31 03791501 frs-bus:FilletedAccounts 2023-08-01 2024-07-31 03791501 frs-bus:SmallEntities 2023-08-01 2024-07-31 03791501 frs-bus:AuditExempt-NoAccountantsReport 2023-08-01 2024-07-31 03791501 frs-bus:SmallCompaniesRegimeForAccounts 2023-08-01 2024-07-31 03791501 frs-bus:Director1 2023-08-01 2024-07-31 03791501 frs-bus:Director2 2023-08-01 2024-07-31 03791501 frs-bus:CompanySecretary1 2023-08-01 2024-07-31 03791501 frs-countries:EnglandWales 2023-08-01 2024-07-31 03791501 2022-07-31 03791501 2023-07-31 03791501 2022-08-01 2023-07-31 03791501 frs-core:CurrentFinancialInstruments 2023-07-31 03791501 frs-core:Non-currentFinancialInstruments 2023-07-31 03791501 frs-core:BetweenOneFiveYears 2023-07-31 03791501 frs-core:WithinOneYear 2023-07-31 03791501 frs-core:ShareCapital 2023-07-31 03791501 frs-core:RetainedEarningsAccumulatedLosses 2023-07-31
Registered number: 03791501
Amber Management And Engineering Services Limited
Unaudited Financial Statements
For The Year Ended 31 July 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 03791501
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 63,491 73,099
63,491 73,099
CURRENT ASSETS
Debtors 5 210,193 281,565
Cash at bank and in hand 429,993 262,898
640,186 544,463
Creditors: Amounts Falling Due Within One Year 6 (316,130 ) (244,894 )
NET CURRENT ASSETS (LIABILITIES) 324,056 299,569
TOTAL ASSETS LESS CURRENT LIABILITIES 387,547 372,668
Creditors: Amounts Falling Due After More Than One Year 7 (36,363 ) (81,015 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (1,737 ) (3,169 )
NET ASSETS 349,447 288,484
CAPITAL AND RESERVES
Called up share capital 9 6 6
Profit and Loss Account 349,441 288,478
SHAREHOLDERS' FUNDS 349,447 288,484
Page 1
Page 2
For the year ending 31 July 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 Alan Howell
Director
19 February 2025
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
Amber Management And Engineering Services Limited is a private company, limited by shares, incorporated in England & Wales, registered number 03791501 . The registered office is Suite 1 & 2 Kings Court, 87-89 High Street Nailsea, Bristol, North Somerset, BS48 1AW.
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 25% Reducing Balance
Motor Vehicles 25% Reducing Balance
Fixtures & Fittings 25% Reducing Balance
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. 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.
...CONTINUED
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2.5. Taxation - continued
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 18 (2023: 17)
18 17
4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Total
£ £ £ £
Cost
As at 1 August 2023 478,963 80,896 630 560,489
Additions 10,089 - 1,467 11,556
As at 31 July 2024 489,052 80,896 2,097 572,045
Depreciation
As at 1 August 2023 425,533 61,699 158 487,390
Provided during the period 15,880 4,800 484 21,164
As at 31 July 2024 441,413 66,499 642 508,554
Net Book Value
As at 31 July 2024 47,639 14,397 1,455 63,491
As at 1 August 2023 53,430 19,197 472 73,099
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 182,824 264,796
Prepayments and accrued income 24,169 13,865
Other debtors 3,200 2,904
210,193 281,565
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts - 12,180
Trade creditors 48,845 27,331
Bank loans and overdrafts 43,636 43,636
Corporation tax 108,677 49,143
Other taxes and social security 20,673 20,371
VAT 73,058 73,923
Other creditors 6,845 4,733
Accruals and deferred income 7,753 7,518
Directors' loan accounts 6,643 6,059
316,130 244,894
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7. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts - 1,015
Bank loans 36,363 80,000
36,363 81,015
8. Obligations Under Finance Leases and Hire Purchase
2024 2023
£ £
The future minimum finance lease payments are as follows:
Not later than one year - 12,180
Later than one year and not later than five years - 1,015
- 13,195
- 13,195
9. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 6 6
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