Acorah Software Products - Accounts Production 16.3.350 false true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 07201817 Mr Mark Perry Mr David Timmins Mr Andrew Williams iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07201817 2024-03-31 07201817 2025-03-31 07201817 2024-04-01 2025-03-31 07201817 frs-core:CurrentFinancialInstruments 2025-03-31 07201817 frs-core:Non-currentFinancialInstruments 2025-03-31 07201817 frs-core:BetweenOneFiveYears 2025-03-31 07201817 frs-core:ComputerEquipment 2025-03-31 07201817 frs-core:ComputerEquipment 2024-04-01 2025-03-31 07201817 frs-core:ComputerEquipment 2024-03-31 07201817 frs-core:FurnitureFittings 2024-04-01 2025-03-31 07201817 frs-core:MotorVehicles 2025-03-31 07201817 frs-core:MotorVehicles 2024-04-01 2025-03-31 07201817 frs-core:MotorVehicles 2024-03-31 07201817 frs-core:PlantMachinery 2025-03-31 07201817 frs-core:PlantMachinery 2024-04-01 2025-03-31 07201817 frs-core:PlantMachinery 2024-03-31 07201817 frs-core:WithinOneYear 2025-03-31 07201817 frs-core:ShareCapital 2025-03-31 07201817 frs-core:RetainedEarningsAccumulatedLosses 2024-04-01 2025-03-31 07201817 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 07201817 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 07201817 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 07201817 frs-bus:SmallEntities 2024-04-01 2025-03-31 07201817 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 07201817 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 07201817 frs-bus:Director1 2024-04-01 2025-03-31 07201817 frs-bus:Director2 2024-04-01 2025-03-31 07201817 frs-bus:Director3 2024-04-01 2025-03-31 07201817 frs-countries:EnglandWales 2024-04-01 2025-03-31 07201817 2023-03-31 07201817 2024-03-31 07201817 2023-04-01 2024-03-31 07201817 frs-core:CurrentFinancialInstruments 2024-03-31 07201817 frs-core:Non-currentFinancialInstruments 2024-03-31 07201817 frs-core:BetweenOneFiveYears 2024-03-31 07201817 frs-core:WithinOneYear 2024-03-31 07201817 frs-core:ShareCapital 2023-03-31 07201817 frs-core:ShareCapital 2024-03-31 07201817 frs-core:RetainedEarningsAccumulatedLosses 2023-04-01 2024-03-31 07201817 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2023-03-31 07201817 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: 07201817
ADM Plumbing Contractors Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2025
ADM Plumbing Contractors Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Statement of Changes in Equity | 3
Notes to the Financial Statements | 4—6

Page 1
ADM Plumbing Contractors Ltd
Balance Sheet
As At 31 March 2025
Balance Sheet
Registered number: 07201817

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 151,955 |  | 186,681
|  |  | 151,955 |  | 186,681
CURRENT ASSETS
Stocks | 5 | 114,161 |  | 90,322 |
Debtors | 6 | 2,080,641 |  | 1,913,739 |
Cash at bank and in hand |  | 158,568 |  | 201,719 |
|  | 2,353,370 |  | 2,205,780 |
Creditors: Amounts Falling Due Within One Year | 7 | (1,961,887 ) |  | (1,827,449 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 391,483 |  | 378,331
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 543,438 |  | 565,012
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (85,252 ) |  | (143,256 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (18,477 ) |  | (19,483 )
NET ASSETS |  |  | 439,709 |  | 402,273
CAPITAL AND RESERVES
Called up share capital | 10 |  | 4 |  | 4
Profit and Loss Account |  |  | 439,705 |  | 402,269
SHAREHOLDERS' FUNDS |  |  | 439,709 |  | 402,273

Page 1
Page 2
ADM Plumbing Contractors Ltd
Balance Sheet (continued)
As At 31 March 2025
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 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 Mark Perry Director | Mr David Timmins Director | Mr Andrew Williams Director
3 July 2025

The notes on pages 4 to 6 form part of these financial statements.
Page 2
Page 3
ADM Plumbing Contractors Ltd
Statement of Changes in Equity
For The Year Ended 31 March 2025
Statement of Changes in Equity

| Share Capital | Profit and Loss Account | Total
--- | --- | --- | ---
| £ | £ | £
As at 1 April 2023 | 4 | 382,465 | 382,469
Profit for the year and total comprehensive income | - | 39,804 | 39,804
Dividends paid | - | (20,000) | (20,000)
As at 31 March 2024 and 1 April 2024 | 4 | 402,269 | 402,273
Profit for the year and total comprehensive income | - | 87,436 | 87,436
Dividends paid | - | (50,000) | (50,000)
As at 31 March 2025 | 4 | 439,705 | 439,709

Page 3
Page 4
ADM Plumbing Contractors Ltd
Notes to the Financial Statements
For The Year Ended 31 March 2025
Notes to the Financial Statements
1. General Information
ADM Plumbing Contractors Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 07201817 . The registered office is C/O Sempar, Office 2.026, Innovation Centre 7, Keele Unniversity, Keele, Staffordshire, ST5 5NU.
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:

Plant & Machinery | 15% reducing balance
Motor Vehicles | 25% reducing balance
Fixtures & Fittings | 20% reducing balance
Computer Equipment | 33% on cost

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.
2.5. 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.
...CONTINUED
Page 4
Page 5
ADM Plumbing Contractors Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
2.5. Taxation - continued
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.
2.6. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 49 (2024: 48)
49 48
4. Tangible Assets

| Plant & Machinery | Motor Vehicles | Computer Equipment | Total
--- | --- | --- | --- | ---
| £ | £ | £ | £
Cost
As at 1 April 2024 | 82,102 | 337,117 | 20,931 | 440,150
Additions | 3,313 | - | 11,230 | 14,543
Disposals | - | (26,465 ) | - | (26,465 )
As at 31 March 2025 | 85,415 | 310,652 | 32,161 | 428,228
Depreciation
As at 1 April 2024 | 68,415 | 172,552 | 12,502 | 253,469
Provided during the period | 2,550 | 33,985 | 10,721 | 47,256
Disposals | - | (24,452 ) | - | (24,452 )
As at 31 March 2025 | 70,965 | 182,085 | 23,223 | 276,273
Net Book Value
As at 31 March 2025 | 14,450 | 128,567 | 8,938 | 151,955
As at 1 April 2024 | 13,687 | 164,565 | 8,429 | 186,681

5. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Materials | 66,240 |  | 56,662
Work in progress | 47,921 |  | 33,660
| 114,161 |  | 90,322

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 1,527,681 |  | 1,382,970
Prepayments and accrued income | 7,241 |  | 3,011
Other debtors | 467,959 |  | 485,878
VAT | 77,760 |  | 41,880
| 2,080,641 |  | 1,913,739

Page 5
Page 6
ADM Plumbing Contractors Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 39,638 |  | 40,756
Trade creditors | 1,188,889 |  | 948,345
Bank loans and overdrafts | 19,494 |  | 20,000
Corporation tax | 49,771 |  | 11,053
Other taxes and social security | 67,239 |  | 313,879
Other creditors | 582,907 |  | 433,701
Accruals and deferred income | 6,406 |  | 15,801
Directors' loan accounts | 7,543 |  | 43,914
| 1,961,887 |  | 1,827,449

8. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 80,284 |  | 119,923
Bank loans | 4,968 |  | 23,333
| 85,252 |  | 143,256

9. Secured Creditors
Of the creditors the following amounts are secured.

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 119,923 |  | 160,678

10. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 4 |  | 4

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Not later than one year | 24,421 |  | 24,421
Later than one year and not later than five years | 36,631 |  | 61,052
| 61,052 |  | 85,473

12. Directors Advances, Credits and Guarantees
Total dividends paid to directors during the year were £50,000 (2024: £20,000).
Page 6