Acorah Software Products - Accounts Production 16.2.850 false true true 30 September 2023 1 October 2022 false 1 October 2023 30 September 2024 30 September 2024 08718039 Mr R T Appleton Mr D J Hayward Mr K P Ingman Mr N Swindin Mr A Patterson iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08718039 2023-09-30 08718039 2024-09-30 08718039 2023-10-01 2024-09-30 08718039 frs-core:CurrentFinancialInstruments 2024-09-30 08718039 frs-core:NetGoodwill 2024-09-30 08718039 frs-core:NetGoodwill 2023-10-01 2024-09-30 08718039 frs-core:NetGoodwill 2023-09-30 08718039 frs-core:ShareCapital 2024-09-30 08718039 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30 08718039 frs-bus:PrivateLimitedCompanyLtd 2023-10-01 2024-09-30 08718039 frs-bus:FilletedAccounts 2023-10-01 2024-09-30 08718039 frs-bus:SmallEntities 2023-10-01 2024-09-30 08718039 frs-bus:AuditExempt-NoAccountantsReport 2023-10-01 2024-09-30 08718039 frs-bus:SmallCompaniesRegimeForAccounts 2023-10-01 2024-09-30 08718039 frs-core:UnlistedNon-exchangeTraded 2024-09-30 08718039 frs-core:UnlistedNon-exchangeTraded 2023-09-30 08718039 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2023-09-30 08718039 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2024-09-30 08718039 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-09-30 08718039 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-09-30 08718039 frs-bus:Director1 2023-10-01 2024-09-30 08718039 frs-bus:Director2 2023-10-01 2024-09-30 08718039 frs-bus:Director3 2023-10-01 2024-09-30 08718039 frs-bus:Director4 2023-10-01 2024-09-30 08718039 frs-bus:Director5 2023-10-01 2024-09-30 08718039 frs-countries:EnglandWales 2023-10-01 2024-09-30 08718039 2022-09-30 08718039 2023-09-30 08718039 2022-10-01 2023-09-30 08718039 frs-core:CurrentFinancialInstruments 2023-09-30 08718039 frs-core:ShareCapital 2023-09-30 08718039 frs-core:RetainedEarningsAccumulatedLosses 2023-09-30
Registered number: 08718039
A8mt Holdings Ltd
Unaudited Financial Statements
For The Year Ended 30 September 2024
Saul Fairholm Limited
Chartered Accountants
12 Tentercroft Street
Lincoln
Lincolnshire
LN5 7DB
Contents
Page
Company Information 1
Balance Sheet 2
Notes to the Financial Statements 3—8
Page 1
Company Information
Directors Mr R T Appleton
Mr D J Hayward
Mr K P Ingman
Mr N Swindin
Mr A Patterson
Company Number 08718039
Registered Office Unit 15 Halifax Court
Fernwood Business Park, Cross Lane
Newark
NG24 3JP
Accountants Saul Fairholm Limited
Chartered Accountants
12 Tentercroft Street
Lincoln
Lincolnshire
LN5 7DB
Page 1
Page 2
Balance Sheet
Registered number: 08718039
2024 2023
Notes £ £ £ £
FIXED ASSETS
Investments 5 2,220,796 2,220,796
2,220,796 2,220,796
CURRENT ASSETS
Debtors 6 1,156,197 1,163,308
1,156,197 1,163,308
Creditors: Amounts Falling Due Within One Year 7 (231,730 ) (238,691 )
NET CURRENT ASSETS (LIABILITIES) 924,467 924,617
TOTAL ASSETS LESS CURRENT LIABILITIES 3,145,263 3,145,413
NET ASSETS 3,145,263 3,145,413
CAPITAL AND RESERVES
Called up share capital 8 3,140,000 3,140,000
Profit and Loss Account 5,263 5,413
SHAREHOLDERS' FUNDS 3,145,263 3,145,413
For the year ending 30 September 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.
The financial statements were approved by the board of directors for A8MT Holdings Ltd (Company No: 08718039) on 10 April 2025 and were signed on its behalf by:
Mr N Swindin
Director
10/04/2025
The notes on pages 3 to 8 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
A8mt Holdings Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 08718039 . The registered office is Unit 15 Halifax Court, Fernwood Business Park, Cross Lane, Newark, NG24 3JP.
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.
The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated. 
Group accounts not prepared
The company is exempt from the obligation to prepare and deliver group accounts.
2.2. Going Concern Disclosure
The financial statements have been prepared on a going concern basis. 
2.3. 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.
2.4. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 3 years.
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.
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Page 4
2.6. 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 year, 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.
2.7. Investments
Investments in equity shares which are publicly traded or where the fair value can be measured reliably are initially measured at fair value, with changes in fair value recognised in profit or loss. Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment.
Interest income on debt securities, where applicable, is recognised in income using the effective interest method. Dividends on equity securities are recognised in income when receivable.
2.8. Trade Debtors
Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables
2.9. Trade Creditors
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.
...CONTINUED
Page 4
Page 5
2.9. Trade Creditors - continued
2.10. Business Combinations
Business combinations are accounted for using the purchase method. The consideration for each acquisition is measured at the aggregate of the fair values at acquisition date of assets given, liabilities incurred or assumed, and equity instruments issued by the group in exchange for control of the acquired, plus any costs directly attributable to the business combination. When a business combination agreement provides for an adjustment to the cost of the combination contingent on future events, the group includes the estimated amount of that adjustment in the cost of the combination at the acquisition date if the adjustment is probable and can be measured reliably.
2.11. Cash and cash equivalents
Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.
2.12. Share capital
Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.
2.13. Dividends
Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.
2.14. Borrowings
Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing. Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges. Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 5 (2023: 5)
5 5
4. Intangible Assets
Goodwill
£
Cost
As at 1 October 2023 88,060
As at 30 September 2024 88,060
Amortisation
As at 1 October 2023 88,060
As at 30 September 2024 88,060
Net Book Value
As at 30 September 2024 -
As at 1 October 2023 -
5. Investments
Unlisted
£
Cost
As at 1 October 2023 2,220,796
As at 30 September 2024 2,220,796
...CONTINUED
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Page 6
Provision
As at 1 October 2023 -
As at 30 September 2024 -
Net Book Value
As at 30 September 2024 2,220,796
As at 1 October 2023 2,220,796
Details of the investments (including principal place of business of unincorporated entities) in which the company holds 20% or more of the nominal value of any class of share capital are as follows:
Subsidiary undertaking
Registered Office
Holding
2023
2022
Active8 Managed
Technologies IT Ltd
Unit 15 Halifax Court Fernwood
Business Park
Cross Lane
Fernwood
Newark
England
NG24 3JP
England
A and B Ordinary
100%
100%
Active8 Managed
Technologies Limited
Unit 15 Halifax Court Fernwood
Business Park
Cross Lane
Fernwood
Newark
England
NG24 3JP
England
Ordinary
100%
100%
Active8 Managed
Technologies (London)
Ltd
Unit 15 Halifax Court Fernwood
Business Park
Cross Lane
Fernwood
Newark
England
NG24 3JP
England
Ordinary
100%
100%
...CONTINUED
Page 6
Page 7
Autom8 IT Limited
Unit 15 Halifax Court Fernwood
Business Park
Cross Lane
Fernwood
Newark
England
NG24 3JP
England
Ordinary
100%
100%
Ridings Reprographics
Limited

Unit 15 Halifax Court Fernwood
Business Park
Cross Lane
Fernwood
Newark
England
NG24 3JP
England
A and B Ordinary
100%
100%
Ethos Imaging Ltd
Unit 15 Halifax Court Fernwood
Business Park
Cross Lane
Fernwood
Newark
England
NG24 3JP
England
Ordinary
100%
100%
Subsidiary undertakings
Active8 Managed Technologies IT Ltd
The principal activity of Active8 Managed Technologies IT Ltd is IT consultancy.
Active8 Managed Technologies Limited
The principal activity of Active8 Managed Technologies Limited is renting and leasing of office machinery and equipment.
Active8 Managed Technologies (London) Ltd
The principal activity of Active8 Managed Technologies (London) Ltd is IT and telecommunication activities.
Autom8 IT Limited
The principal activity of Autom8 IT Limited is dormant.
Ridings Reprographics Limited
The principal activity of Ridings Reprographics Limited is renting and leasing of office machinery and equipment.
Ethos Imaging Ltd
The principal activity of Ethos Imaging Ltd is renting and leasing of office machinery and equipment..
6. Debtors
2024 2023
£ £
Due within one year
Amounts owed by group undertakings 630,618 710,729
Other debtors 525,579 452,579
1,156,197 1,163,308
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7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors - (1 )
Bank loans and overdrafts 88,607 58,661
Other loans - 31,083
Other creditors - 50,127
Taxation and social security 143,123 98,821
231,730 238,691
8. Share Capital
2024 2023
£ £
Called Up Share Capital not Paid 444,079 444,079
Called Up Share Capital has been paid up 2,695,921 2,695,921
Amount of Allotted, Called Up Share Capital 3,140,000 3,140,000
9. Related Party Transactions
Summary of transactions with all subsidiaries
At the balance sheet date the amount due from fellow subsidiaries was £630,618 (2023 - £710,729). This is made up of £630,718 (2023: £710,829) receivable and £100 (2023: £100 payable).
Page 8