Acorah Software Products - Accounts Production 16.4.675 false true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 SC141767 Dr Simon Haslam iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC141767 2024-03-31 SC141767 2025-03-31 SC141767 2024-04-01 2025-03-31 SC141767 frs-core:CurrentFinancialInstruments 2025-03-31 SC141767 frs-core:FurnitureFittings 2025-03-31 SC141767 frs-core:FurnitureFittings 2024-04-01 2025-03-31 SC141767 frs-core:FurnitureFittings 2024-03-31 SC141767 frs-core:PlantMachinery 2025-03-31 SC141767 frs-core:PlantMachinery 2024-04-01 2025-03-31 SC141767 frs-core:PlantMachinery 2024-03-31 SC141767 frs-core:CapitalRedemptionReserve 2025-03-31 SC141767 frs-core:ShareCapital 2025-03-31 SC141767 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 SC141767 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 SC141767 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 SC141767 frs-bus:SmallEntities 2024-04-01 2025-03-31 SC141767 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 SC141767 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 SC141767 frs-bus:Director1 2024-04-01 2025-03-31 SC141767 frs-countries:Scotland 2024-04-01 2025-03-31 SC141767 2023-03-31 SC141767 2024-03-31 SC141767 2023-04-01 2024-03-31 SC141767 frs-core:CurrentFinancialInstruments 2024-03-31 SC141767 frs-core:CapitalRedemptionReserve 2024-03-31 SC141767 frs-core:ShareCapital 2024-03-31 SC141767 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: SC141767
FMR Research Limited
Unaudited Financial Statements
For The Year Ended 31 March 2025
Anderson Associates
10 Chapelton Gardens
Bearsden
Glasgow
G61 2DH
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: SC141767
2025 2024
Notes £ £ £ £
FIXED ASSETS
CURRENT ASSETS
Debtors 5 156,988 55,909
Cash at bank and in hand 50,000 78,057
206,988 133,966
Creditors: Amounts Falling Due Within One Year 6 (52,992 ) (17,125 )
NET CURRENT ASSETS (LIABILITIES) 153,996 116,841
TOTAL ASSETS LESS CURRENT LIABILITIES 153,996 116,841
NET ASSETS 153,996 116,841
CAPITAL AND RESERVES
Called up share capital 7 20,000 20,000
Capital redemption reserve 5,000 5,000
Profit and Loss Account 128,996 91,841
SHAREHOLDERS' FUNDS 153,996 116,841
For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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
Dr Simon Haslam
Director
19/08/2025
The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
FMR Research Limited Registered number SC141767 is a limited by shares company incorporated in Scotland. The Registered Office is c/o Lindsays, 100 Queen Street, Glasgow, G1 3DN.
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 comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. 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 33% reducing balance
Fixtures & Fittings 25% reducing balance
2.4. Taxation
The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in periods in which the timing differences reverse, based on tax rates and the law enacted or substantively enacted at the balance sheet date.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
4. Tangible Assets
Plant & Machinery Fixtures & Fittings Total
£ £ £
Cost
As at 1 April 2024 64,301 18,680 82,981
As at 31 March 2025 64,301 18,680 82,981
Depreciation
As at 1 April 2024 64,301 18,680 82,981
As at 31 March 2025 64,301 18,680 82,981
Net Book Value
As at 31 March 2025 - - -
As at 1 April 2024 - - -
Page 2
Page 3
5. Debtors
2025 2024
£ £
Due within one year
Other debtors 26,897 16,341
Director's loan account 130,091 39,568
156,988 55,909
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Bank loans and overdrafts 34,238 -
Corporation tax 8,702 8,594
Other taxes and social security 2,825 3,552
VAT 7,227 4,979
52,992 17,125
7. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 20,000 20,000
Page 3