Acorah Software Products - Accounts Production 16.3.350 false true 30 April 2024 1 May 2023 false 1 May 2024 30 April 2025 30 April 2025 05722786 Mr Andre Amato Mr Aaron Amato Mrs Marie Amato Mr Daniel Amato Mrs Marie Amato iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 05722786 2024-04-30 05722786 2025-04-30 05722786 2024-05-01 2025-04-30 05722786 frs-core:CurrentFinancialInstruments 2025-04-30 05722786 frs-core:Non-currentFinancialInstruments 2025-04-30 05722786 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-04-30 05722786 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-05-01 2025-04-30 05722786 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-04-30 05722786 frs-core:PlantMachinery 2025-04-30 05722786 frs-core:PlantMachinery 2024-05-01 2025-04-30 05722786 frs-core:PlantMachinery 2024-04-30 05722786 frs-core:RevaluationReserve 2024-05-01 2025-04-30 05722786 frs-core:RevaluationReserve 2024-04-30 05722786 frs-core:RevaluationReserve 2025-04-30 05722786 frs-core:ShareCapital 2025-04-30 05722786 frs-core:RetainedEarningsAccumulatedLosses 2025-04-30 05722786 frs-bus:PrivateLimitedCompanyLtd 2024-05-01 2025-04-30 05722786 frs-bus:FilletedAccounts 2024-05-01 2025-04-30 05722786 frs-bus:SmallEntities 2024-05-01 2025-04-30 05722786 frs-bus:AuditExempt-NoAccountantsReport 2024-05-01 2025-04-30 05722786 frs-bus:SmallCompaniesRegimeForAccounts 2024-05-01 2025-04-30 05722786 frs-bus:Director1 2024-05-01 2025-04-30 05722786 frs-bus:Director2 2024-05-01 2025-04-30 05722786 frs-bus:Director3 2024-05-01 2025-04-30 05722786 frs-bus:Director4 2024-05-01 2025-04-30 05722786 frs-bus:CompanySecretary1 2024-05-01 2025-04-30 05722786 frs-countries:EnglandWales 2024-05-01 2025-04-30 05722786 2023-04-30 05722786 2024-04-30 05722786 2023-05-01 2024-04-30 05722786 frs-core:CurrentFinancialInstruments 2024-04-30 05722786 frs-core:Non-currentFinancialInstruments 2024-04-30 05722786 frs-core:RevaluationReserve 2024-04-30 05722786 frs-core:ShareCapital 2024-04-30 05722786 frs-core:RetainedEarningsAccumulatedLosses 2024-04-30
Registered number: 05722786
Amara Properties Ltd
Unaudited Financial Statements
For The Year Ended 30 April 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 05722786
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1,235,000 591,871
1,235,000 591,871
CURRENT ASSETS
Stocks 5 215,375 215,375
Debtors 6 42,728 98,664
Cash at bank and in hand 10,706 28,972
268,809 343,011
Creditors: Amounts Falling Due Within One Year 7 (452,395 ) (388,377 )
NET CURRENT ASSETS (LIABILITIES) (183,586 ) (45,366 )
TOTAL ASSETS LESS CURRENT LIABILITIES 1,051,414 546,505
Creditors: Amounts Falling Due After More Than One Year 8 (171,088 ) (332,083 )
NET ASSETS 880,326 214,422
CAPITAL AND RESERVES
Called up share capital 9 100 100
Revaluation reserve 10 918,129 275,000
Profit and Loss Account (37,903 ) (60,678 )
SHAREHOLDERS' FUNDS 880,326 214,422
Page 1
Page 2
For the year ending 30 April 2025 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 Andre Amato
Director
23rd June 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
Amara Properties Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 05722786 . The registered office is 46 Hullbridge Road, South Woodham Ferrers, Chelmsford, Essex, CM3 5NG.
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:
Freehold Nil
Plant & Machinery 25% reducing balance
2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 4 (2024: 4)
4 4
4. Tangible Assets
Land & Property
Freehold Plant & Machinery Total
£ £ £
Cost or Valuation
As at 1 May 2024 591,871 31,241 623,112
Revaluation 643,129 - 643,129
As at 30 April 2025 1,235,000 31,241 1,266,241
Depreciation
As at 1 May 2024 - 31,241 31,241
As at 30 April 2025 - 31,241 31,241
...CONTINUED
Page 3
Page 4
Net Book Value
As at 30 April 2025 1,235,000 - 1,235,000
As at 1 May 2024 591,871 - 591,871
5. Stocks
2025 2024
£ £
Work in progress 215,375 215,375
6. Debtors
2025 2024
£ £
Due within one year
Other debtors 42,728 98,664
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors (1 ) -
Bank loans and overdrafts 27,699 5,200
Other creditors 85,020 38,500
Accruals and deferred income 945 945
Directors' loan accounts 338,732 343,732
452,395 388,377
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 171,088 332,083
9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
10. Reserves
Revaluation Reserve
£
As at 1 May 2024 275,000
Surplus on revaluation 643,129
As at 30 April 2025 918,129
Page 4