Acorah Software Products - Accounts Production 16.3.350 false true 30 September 2023 1 October 2022 false 1 October 2023 30 September 2024 30 September 2024 07032232 Mr G Hilton Mrs T Price-Hilton iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07032232 2023-09-30 07032232 2024-09-30 07032232 2023-10-01 2024-09-30 07032232 frs-core:CurrentFinancialInstruments 2024-09-30 07032232 frs-core:Non-currentFinancialInstruments 2024-09-30 07032232 frs-core:BetweenOneFiveYears 2024-09-30 07032232 frs-core:MotorVehicles 2024-09-30 07032232 frs-core:MotorVehicles 2023-10-01 2024-09-30 07032232 frs-core:MotorVehicles 2023-09-30 07032232 frs-core:PlantMachinery 2024-09-30 07032232 frs-core:PlantMachinery 2023-10-01 2024-09-30 07032232 frs-core:PlantMachinery 2023-09-30 07032232 frs-core:WithinOneYear 2024-09-30 07032232 frs-core:ShareCapital 2024-09-30 07032232 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30 07032232 frs-bus:PrivateLimitedCompanyLtd 2023-10-01 2024-09-30 07032232 frs-bus:FilletedAccounts 2023-10-01 2024-09-30 07032232 frs-bus:SmallEntities 2023-10-01 2024-09-30 07032232 frs-bus:AuditExempt-NoAccountantsReport 2023-10-01 2024-09-30 07032232 frs-bus:SmallCompaniesRegimeForAccounts 2023-10-01 2024-09-30 07032232 frs-bus:Director1 2023-10-01 2024-09-30 07032232 frs-bus:Director2 2023-10-01 2024-09-30 07032232 frs-countries:EnglandWales 2023-10-01 2024-09-30 07032232 2022-09-30 07032232 2023-09-30 07032232 2022-10-01 2023-09-30 07032232 frs-core:CurrentFinancialInstruments 2023-09-30 07032232 frs-core:Non-currentFinancialInstruments 2023-09-30 07032232 frs-core:BetweenOneFiveYears 2023-09-30 07032232 frs-core:WithinOneYear 2023-09-30 07032232 frs-core:ShareCapital 2023-09-30 07032232 frs-core:RetainedEarningsAccumulatedLosses 2023-09-30
Registered number: 07032232
ACM Maintenance Limited
Financial Statements
For The Year Ended 30 September 2024
RT Accountancy Services Limited
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 07032232
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 34,724 26,116
34,724 26,116
CURRENT ASSETS
Debtors 5 43,827 45,930
Cash at bank and in hand 12,147 9,114
55,974 55,044
Creditors: Amounts Falling Due Within One Year 6 (40,519 ) (35,951 )
NET CURRENT ASSETS (LIABILITIES) 15,455 19,093
TOTAL ASSETS LESS CURRENT LIABILITIES 50,179 45,209
Creditors: Amounts Falling Due After More Than One Year 7 (3,696 ) (9,241 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (5,755 ) (3,935 )
NET ASSETS 40,728 32,033
CAPITAL AND RESERVES
Called up share capital 9 200 200
Profit and Loss Account 40,528 31,833
SHAREHOLDERS' FUNDS 40,728 32,033
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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.
On behalf of the board
Mr G Hilton
Director
13/06/2025
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
ACM Maintenance Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07032232
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. 
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% on reducing balance
Motor Vehicles 25% on 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.
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 4 (2023: 4)
4 4
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4. Tangible Assets
Plant & Machinery Motor Vehicles Total
£ £ £
Cost
As at 1 October 2023 26,657 21,945 48,602
Additions 3,240 14,250 17,490
As at 30 September 2024 29,897 36,195 66,092
Depreciation
As at 1 October 2023 20,862 1,624 22,486
Provided during the period 1,739 7,143 8,882
As at 30 September 2024 22,601 8,767 31,368
Net Book Value
As at 30 September 2024 7,296 27,428 34,724
As at 1 October 2023 5,795 20,321 26,116
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 33,811 36,666
Other debtors 10,016 9,264
43,827 45,930
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 6,931 6,931
Trade creditors 5,926 6,859
Other creditors 835 -
Taxation and social security 26,827 22,161
40,519 35,951
7. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 3,696 9,241
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8. Obligations Under Finance Leases and Hire Purchase
2024 2023
£ £
The future minimum finance lease payments are as follows:
Not later than one year 6,931 6,931
Later than one year and not later than five years 3,696 9,241
10,627 16,172
10,627 16,172
9. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 200 200
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