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All Gas Maintenance AGM Limited
Financial Statements
For The Year Ended 30 November 2024
TaxAssist Accountants
133 Station Road
Sidcup
DA15 7AA
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 11199437
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 15,784 2,028
15,784 2,028
CURRENT ASSETS
Debtors 5 56,327 102,386
Cash at bank and in hand 53,101 40,041
109,428 142,427
Creditors: Amounts Falling Due Within One Year 6 (81,775 ) (100,342 )
NET CURRENT ASSETS (LIABILITIES) 27,653 42,085
TOTAL ASSETS LESS CURRENT LIABILITIES 43,437 44,113
Creditors: Amounts Falling Due After More Than One Year 7 (9,281 ) (13,609 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (3,946 ) (385 )
NET ASSETS 30,210 30,119
CAPITAL AND RESERVES
Called up share capital 8 40 40
Profit and Loss Account 30,170 30,079
SHAREHOLDERS' FUNDS 30,210 30,119
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For the year ending 30 November 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 Samuel Medall
Director
31 July 2025
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
All Gas Maintenance AGM Limited is a private company, limited by shares, incorporated in England & Wales, registered number 11199437 . The registered office is Unit 39D The Hop Store, Old Bexley Business Park, 19 Bourne Road, Bexley, DA5 1LR.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value. The principal accounting policies adopted are set out below.
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.
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
Computer Equipment 25% Straight line
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2.4. 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 year 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 asset reflects 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 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.
2.5. Government Grant
Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.
All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.
3. Average Number of Employees
Average number of employees, including directors, during the year was:
2024 2023
Office and administration 3 3
3 3
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4. Tangible Assets
Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £
Cost
As at 1 December 2023 1,500 - 7,705 9,205
Additions - 18,300 1,396 19,696
As at 30 November 2024 1,500 18,300 9,101 28,901
Depreciation
As at 1 December 2023 797 - 6,380 7,177
Provided during the period 176 4,575 1,189 5,940
As at 30 November 2024 973 4,575 7,569 13,117
Net Book Value
As at 30 November 2024 527 13,725 1,532 15,784
As at 1 December 2023 703 - 1,325 2,028
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 45,614 60,126
Prepayments and accrued income 810 20,925
Other debtors 9,903 18,993
Directors' loan accounts - 2,342
56,327 102,386
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 3,418 32,656
Corporation tax 29,558 35,349
Other taxes and social security 14 -
VAT 25,114 14,996
Other creditors - credit card 15,343 9,407
Accruals and deferred income 2,180 1,900
Directors' loan accounts 6,148 6,034
81,775 100,342
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7. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 9,281 13,609
8. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 40 40
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