Acorah Software Products - Accounts Production 16.2.850 false true 31 December 2023 1 January 2023 false 1 January 2024 31 December 2024 31 December 2024 04061803 Miss Jane Carpenter Mr Roger Carpenter iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04061803 2023-12-31 04061803 2024-12-31 04061803 2024-01-01 2024-12-31 04061803 frs-core:CurrentFinancialInstruments 2024-12-31 04061803 frs-core:FurnitureFittings 2024-12-31 04061803 frs-core:FurnitureFittings 2024-01-01 2024-12-31 04061803 frs-core:FurnitureFittings 2023-12-31 04061803 frs-core:PlantMachinery 2024-12-31 04061803 frs-core:PlantMachinery 2024-01-01 2024-12-31 04061803 frs-core:PlantMachinery 2023-12-31 04061803 frs-core:ShareCapital 2024-12-31 04061803 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 04061803 frs-bus:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 04061803 frs-bus:FilletedAccounts 2024-01-01 2024-12-31 04061803 frs-bus:SmallEntities 2024-01-01 2024-12-31 04061803 frs-bus:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 04061803 frs-bus:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 04061803 frs-bus:OrdinaryShareClass1 2024-01-01 2024-12-31 04061803 frs-bus:OrdinaryShareClass1 2024-12-31 04061803 frs-bus:OrdinaryShareClass3 2024-01-01 2024-12-31 04061803 frs-bus:OrdinaryShareClass3 2024-12-31 04061803 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2023-12-31 04061803 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2024-12-31 04061803 frs-bus:Director1 2024-01-01 2024-12-31 04061803 frs-bus:Director2 2024-01-01 2024-12-31 04061803 frs-bus:Director2 2023-12-31 04061803 frs-bus:Director2 2024-12-31 04061803 frs-countries:EnglandWales 2024-01-01 2024-12-31 04061803 2022-12-31 04061803 2023-12-31 04061803 2023-01-01 2023-12-31 04061803 frs-core:CurrentFinancialInstruments 2023-12-31 04061803 frs-core:ShareCapital 2023-12-31 04061803 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31 04061803 frs-bus:OrdinaryShareClass1 2023-01-01 2023-12-31 04061803 frs-bus:OrdinaryShareClass3 2023-01-01 2023-12-31 04061803 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2023-12-31
Registered number: 04061803
Surmount Limited
Unaudited Financial Statements
For The Year Ended 31 December 2024
Surmount Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
Surmount Limited
Balance Sheet
As At 31 December 2024
Balance Sheet
Registered number: 04061803

| 2024 | 2023
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 33,534 |  | 38,997
Investment Properties | 5 |  | 508,394 |  | 508,394
|  |  | 541,928 |  | 547,391
CURRENT ASSETS
Debtors | 6 | 52,260 |  | - |
Cash at bank and in hand |  | 61,033 |  | 176,874 |
|  | 113,293 |  | 176,874 |
Creditors: Amounts Falling Due Within One Year | 7 | (82,180 ) |  | (79,880 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 31,113 |  | 96,994
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 573,041 |  | 644,385
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (46,850 ) |  | (47,840 )
NET ASSETS |  |  | 526,191 |  | 596,545
CAPITAL AND RESERVES
Called up share capital | 8 |  | 3 |  | 3
Fair value reserve | 10 |  | 120,540 |  | 120,540
Profit and Loss Account |  |  | 405,648 |  | 476,002
SHAREHOLDERS' FUNDS |  |  | 526,191 |  | 596,545

Page 1
Page 2
Surmount Limited
Balance Sheet (continued)
As At 31 December 2024
For the year ending 31 December 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

Miss Jane Carpenter Director
19 June 2025

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Surmount Limited
Notes to the Financial Statements
For The Year Ended 31 December 2024
Notes to the Financial Statements
1. General Information
Surmount Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04061803 . The registered office is 24 Picton House, Hussar Court, Waterlooville, Hampshire, PO7 7SQ.
The presentation currency of the financial statements is the Pound Sterling (£).
Accounts are rounded to the nearest pound.
The accounts represent the company as an individual entity.
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. Significant judgements and estimations
In preparing the financial statements in accordance with FRS 102, management is required to make judgements,estimates, and assumptions that affect the application of accounting policies and the reported amounts of assets,liabilities, income, and expenses. Actual results may differ from these estimates.
Estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period or in the period of the revision and future periods if the revision affects both current and future periods.
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.
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. 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 | at varying rates on cost
Fixtures & Fittings | 33% on cost

2.5. 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.
2.6. 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.
...CONTINUED
Page 3
Page 4
Surmount Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2024
2.6. Taxation - continued
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: NIL (2023: NIL)
- -
4. Tangible Assets

| Plant & Machinery | Fixtures & Fittings | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 January 2024 | 104,723 | 3,279 | 108,002
As at 31 December 2024 | 104,723 | 3,279 | 108,002
Depreciation
As at 1 January 2024 | 66,545 | 2,460 | 69,005
Provided during the period | 5,053 | 410 | 5,463
As at 31 December 2024 | 71,598 | 2,870 | 74,468
Net Book Value
As at 31 December 2024 | 33,125 | 409 | 33,534
As at 1 January 2024 | 38,178 | 819 | 38,997

5. Investment Property

| 2024
--- | ---
| £
Fair Value
As at 1 January 2024 and 31 December 2024 | 508,394

6. Debtors

| 2024 |  | 2023
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 52,260 |  | -

7. Creditors: Amounts Falling Due Within One Year

| 2024 |  | 2023
--- | --- | --- | ---
| £ |  | £
Trade creditors | 34 |  | -
Other creditors | 66,039 |  | 57,809
Taxation and social security | 16,107 |  | 22,071
| 82,180 |  | 79,880

Page 4
Page 5
Surmount Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2024
8. Share Capital

| 2024 |  | 2023
--- | --- | --- | ---
Allotted, called up and fully paid | £ |  | £
2 Ordinary Shares of £ 1.00 each | 2 |  | 2
1 Ordinary B shares of £ 1.00 each | 1 |  | 1
| 3 |  | 3

9. Directors Advances, Credits and Guarantees
Included within Creditors are the following loans from directors:

| As at 1 January 2024 | Amounts advanced | Amounts repaid | Amounts written off | As at 31 December 2024
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mr Roger Carpenter | (48,238 ) | - | (7,674 ) | - | (55,912 )

The above loan is unsecured, interest free and repayable on demand.
10. Reserves

| Fair Value Reserve
--- | ---
| £
As at 1 January 2024 | 120,540
As at 31 December 2024 | 120,540

Page 5