Acorah Software Products - Accounts Production 16.5.460 false true 31 December 2023 1 January 2023 false 1 January 2024 31 December 2024 31 December 2024 05219801 A J Silcox L Hall L Hall iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 05219801 2023-12-31 05219801 2024-12-31 05219801 2024-01-01 2024-12-31 05219801 frs-core:CurrentFinancialInstruments 2024-12-31 05219801 frs-core:Non-currentFinancialInstruments 2024-12-31 05219801 frs-core:FurnitureFittings 2024-12-31 05219801 frs-core:FurnitureFittings 2024-01-01 2024-12-31 05219801 frs-core:FurnitureFittings 2023-12-31 05219801 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-12-31 05219801 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-01-01 2024-12-31 05219801 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-12-31 05219801 frs-core:WithinOneYear 2024-12-31 05219801 frs-core:ShareCapital 2024-12-31 05219801 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 05219801 frs-bus:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 05219801 frs-bus:FilletedAccounts 2024-01-01 2024-12-31 05219801 frs-bus:SmallEntities 2024-01-01 2024-12-31 05219801 frs-bus:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 05219801 frs-bus:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 05219801 frs-bus:Director1 2024-01-01 2024-12-31 05219801 frs-bus:Director2 2024-01-01 2024-12-31 05219801 frs-bus:Director2 2023-12-31 05219801 frs-bus:Director2 2024-12-31 05219801 frs-bus:CompanySecretary1 2024-01-01 2024-12-31 05219801 frs-countries:EnglandWales 2024-01-01 2024-12-31 05219801 2022-12-31 05219801 2023-12-31 05219801 2023-01-01 2023-12-31 05219801 frs-core:CurrentFinancialInstruments 2023-12-31 05219801 frs-core:Non-currentFinancialInstruments 2023-12-31 05219801 frs-core:WithinOneYear 2023-12-31 05219801 frs-core:ShareCapital 2023-12-31 05219801 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31
Registered number: 05219801
Ram Mount UK Limited
Unaudited Financial Statements
For The Year Ended 31 December 2024
Ram Mount UK Limited
Contents
Contents

| Page
--- | ---
Statement of Financial Position | 1—2
Notes to the Financial Statements | 3—6

Page 1
Ram Mount UK Limited
Statement of Financial Position
As At 31 December 2024
Statement of Financial Position
Registered number: 05219801

| 2024 | 2023
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 324,486 |  | 328,418
|  |  | 324,486 |  | 328,418
CURRENT ASSETS
Stocks |  | 694,478 |  | 352,406 |
Debtors | 5 | 554,523 |  | 741,981 |
Cash at bank and in hand |  | 363,298 |  | 805,887 |
|  | 1,612,299 |  | 1,900,274 |
Creditors: Amounts Falling Due Within One Year | 6 | (262,201 ) |  | (474,645 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 1,350,098 |  | 1,425,629
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 1,674,584 |  | 1,754,047
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (4,395 ) |  | (5,260 )
NET ASSETS |  |  | 1,670,189 |  | 1,748,787
CAPITAL AND RESERVES
Called up share capital | 7 |  | 100 |  | 100
Income Statement |  |  | 1,670,089 |  | 1,748,687
SHAREHOLDERS' FUNDS |  |  | 1,670,189 |  | 1,748,787

Page 1
Page 2
Ram Mount UK Limited
Statement of Financial Position (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 Income Statement.
On behalf of the board

L Hall Director
30 June 2025

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Ram Mount UK Limited
Notes to the Financial Statements
For The Year Ended 31 December 2024
Notes to the Financial Statements
1. General Information
Ram Mount UK Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05219801 . The registered office is 12 Borelli Yard, Farnham, Surrey, GU9 7NU.
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.
Sale of goods
Turnover from the sale of mounting equipment for mobile electronics is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer, the amount of turnover can be measured reliably, it is probable that the econoimic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transaction can be measured reliably. This is usually on dispatch of the goods.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation or valuation. Cost includes costs directly attributable to making the asset capable of operating as intended.
Depreciation is provided at rates calculated to write off the cost of the fixed asset, less estimated residual value, of each asset on a systematic basis over its expected useful life as follows:

Freehold | 0% on cost
Fixtures & Fittings | 25% on cost

At each balance sheet date assets are reviewed for any indication that the residual value or the useful life of the asset has changed.
2.4. Stocks and Work in Progress
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing stock to its present location and condition. Cost is calculated using the first-in, first-out formula. Provision is made for damaged, obsolete and slow-moving stock where appropriate.
Page 3
Page 4
Ram Mount UK Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2024
2.5. Financial Instruments
Financial instruments are recognised when the compamny becomes party to the contractual provisions of the instrument.
Financial instruments include debtors and creditors receivable or payable within one year and cash and bank balances.
Financial assets that are measured at cost and amortised cost are assessed at each balance sheet date for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in profit or loss.
Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in profit and loss.
2.6. Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.
Current or deferred taxation assets and liabilities are not discounted.
Current tax is recognised as the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.
Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial instruments. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the period end and that are expected to apply to the reversal of the timing difference.
Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probale that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
2.7. Foreign Currencies
Assets and liabilties in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.
2.8. Employee Benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit and loss in the period to which they relate.
When employees have rendered service to the company, short-term employee benefits to which the employees are entitled are recognised at the undiscounted amount expected to be paid in exchange for that service.
2.9. Impairment
Assets not measured at fair value are reviewed for any indication that the asset may be impaired at each balance sheet date. If such indication exists, the recoverable amount of the asset, or the asset's cash generating unit, is estimated and compared to the carrying amount. Where the carrying amount exceeds its recoverable amount, an impairment loss is recognised in profit or loss unless the asset is carried at a revalued amount where the impairment loss is a revaluation decrease.
Page 4
Page 5
Ram Mount UK Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2024
3. Average Number of Employees
Average number of employees, including directors, during the year was: 14 (2023: 15)
14 15
4. Tangible Assets

| Land & Property
--- | ---
| Freehold | Fixtures & Fittings | Total
| £ | £ | £
Cost
As at 1 January 2024 | 305,967 | 63,647 | 369,614
Additions | - | 7,097 | 7,097
Disposals | - | (521 ) | (521 )
As at 31 December 2024 | 305,967 | 70,223 | 376,190
Depreciation
As at 1 January 2024 | - | 41,196 | 41,196
Provided during the period | - | 10,638 | 10,638
Disposals | - | (130 ) | (130 )
As at 31 December 2024 | - | 51,704 | 51,704
Net Book Value
As at 31 December 2024 | 305,967 | 18,519 | 324,486
As at 1 January 2024 | 305,967 | 22,451 | 328,418

5. Debtors

| 2024 |  | 2023
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 179,599 |  | 341,114
Prepayments and accrued income | 16,929 |  | 26,475
Other debtors | 155,238 |  | 175,238
Corporation tax recoverable assets | 50,980 |  | 50,254
Directors' loan accounts | 151,051 |  | 148,900
| 553,797 |  | 741,981
Due after more than one year
Corporation tax recoverable assets | 726 |  | -
| 554,523 |  | 741,981

Page 5
Page 6
Ram Mount UK Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2024
6. Creditors: Amounts Falling Due Within One Year

| 2024 |  | 2023
--- | --- | --- | ---
| £ |  | £
Trade creditors | 238,584 |  | 339,419
Corporation tax | 5,419 |  | 73,279
Other taxes and social security | 9,275 |  | 45,058
Other creditors | 1,173 |  | 3,389
Accruals and deferred income | 7,750 |  | 13,500
| 262,201 |  | 474,645

7. Share Capital

| 2024 |  | 2023
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

8. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:

| 2024 |  | 2023
--- | --- | --- | ---
| £ |  | £
Not later than one year | 2,192 |  | 2,192
| 2,192 |  | 2,192

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

| As at 1 January 2024 | Amounts advanced | Amounts repaid | Amounts written off | As at 31 December 2024
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mr Adrian Silcox | 148,900 | 2,151 | - | - | 151,051

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

| 2024 |  | 2023
--- | --- | --- | ---
| £ |  | £
On equity shares:
Final dividend paid | 90,000 |  | 120,000

Page 6