Acorah Software Products - Accounts Production 16.5.460 false true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 08446829 Mr Quentin Lane Mrs Dorinda Rasberry Mr Adam Rasberry Mr Gary Peek iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08446829 2024-03-31 08446829 2025-03-31 08446829 2024-04-01 2025-03-31 08446829 frs-core:CurrentFinancialInstruments 2025-03-31 08446829 frs-core:PlantMachinery 2025-03-31 08446829 frs-core:PlantMachinery 2024-04-01 2025-03-31 08446829 frs-core:PlantMachinery 2024-03-31 08446829 frs-core:ShareCapital 2025-03-31 08446829 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 08446829 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 08446829 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 08446829 frs-bus:SmallEntities 2024-04-01 2025-03-31 08446829 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 08446829 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 08446829 frs-bus:Director1 2024-04-01 2025-03-31 08446829 frs-bus:Director2 2024-04-01 2025-03-31 08446829 frs-bus:Director3 2024-04-01 2025-03-31 08446829 frs-bus:Director4 2024-04-01 2025-03-31 08446829 frs-bus:Director4 2024-03-31 08446829 frs-bus:Director4 2025-03-31 08446829 frs-countries:EnglandWales 2024-04-01 2025-03-31 08446829 2023-03-31 08446829 2024-03-31 08446829 2023-04-01 2024-03-31 08446829 frs-core:CurrentFinancialInstruments 2024-03-31 08446829 frs-core:ShareCapital 2024-03-31 08446829 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: 08446829
AMR Mechanical Services Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2025
Steve Pye & Co.
Chartered Certified Accountants
3 North Lynn Bus. Village
Bergen Way, North Lynn Industrial Estate
King's Lynn
Norfolk
PE30 2JG
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 08446829
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 11,379 13,435
11,379 13,435
CURRENT ASSETS
Stocks 5 276,804 123,608
Debtors 6 1,849,388 1,862,435
Cash at bank and in hand 405,156 263,754
2,531,348 2,249,797
Creditors: Amounts Falling Due Within One Year 7 (1,234,227 ) (988,681 )
NET CURRENT ASSETS (LIABILITIES) 1,297,121 1,261,116
TOTAL ASSETS LESS CURRENT LIABILITIES 1,308,500 1,274,551
PROVISIONS FOR LIABILITIES
Deferred Taxation (2,653 ) -
NET ASSETS 1,305,847 1,274,551
CAPITAL AND RESERVES
Called up share capital 8 4 4
Profit and Loss Account 1,305,843 1,274,547
SHAREHOLDERS' FUNDS 1,305,847 1,274,551
Page 1
Page 2
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 Gary Peek
Director
24 September 2025
The notes on pages 3 to 6 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
AMR Mechanical Services Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 08446829 . The registered office is 5 Willow Farm Industrial Units High Road, Saddlebow, King's Lynn, Norfolk, PE34 3AR. 
The presentation currency of the financial statements is the Pound Sterling (£).
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. Significant judgements and estimations
In the application of the company's accounting policies, management is required to make judgements, estimates and assumptions about the carrying value of assets and liabilities that are not readily apparent from other sources. The estimates and underlying assumptions are based on historical experience and other factors that are considered relevant. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period to which the estimate is revised if the revision affects only that period or in the period of the revision and future periods if the revision affects both current and future periods. The key sources of estimation uncertainty that have a significant effect on the amounts recognised in the financial statements are the depreciation charges that are calculated with reference to the useful economic life of fixed assets.
2.3. 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.
2.4. 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
2.5. 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.
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2.6. Financial Instruments
The company enters into basic financial instruments that result in the recognition of financial assets and liabilities like trade and other accounts receivable and payable, loans from banks and other third parties and loans to related parties.
a) Trade and other debtors
Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts except where the effect of discounting would be immaterial. In such cases, the receivables are stated at cost less impairment losses for bad and doubtful debts.
b) Cash and cash equivalents
Cash and cash equivalents comprise cash at bank and in hand.
c) Impairment of financial assets
Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in profit or loss.
For financial assets measured at amortised cost, the impairment loss is measured as the difference between an asset's carrying amount and the present value of estimated cash flows discounted at the asset's original effective interest rate. If a financial asset has a variable interest rate, the discount rate for measuring any impairment loss is the current effective interest rate determined under the contract.
For financial assets measured at cost less impairment, the impairment loss is measured as the difference between an asset's carrying amount and the best estimate, which is an approximation, of the amount that the company would receive for the asset if it were to be sold at the reporting date.
d) Trade and other creditors
Debt instruments like loans and other accounts payable are initially measured at present value of the future payments and subsequently at amortised cost using the effective interest method. Debt instruments that are payable within one year, typically trade payables, are measured, initially and subsequently, at the undiscounted amount of the cash or other consideration expected to be paid. However, if the arrangements of a short-term instrument constitute a financing transaction, like the payment of a trade debt deferred beyond normal business terms or financed at a rate of interest that is not a market rate or in case of an outright short-term loan not at market rate, the financial asset is measured, initially and subsequently, at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.
Financial assets and liabilities are offset and the net amount reported in the statement of financial position when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
2.7. Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.
2.8. 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 during the year was: 29 (2024: 31)
29 31
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4. Tangible Assets
Plant & Machinery
£
Cost
As at 1 April 2024 37,715
Additions 2,946
Disposals (4,109 )
As at 31 March 2025 36,552
Depreciation
As at 1 April 2024 24,280
Provided during the period 3,793
Disposals (2,900 )
As at 31 March 2025 25,173
Net Book Value
As at 31 March 2025 11,379
As at 1 April 2024 13,435
5. Stocks
2025 2024
£ £
Stock 10,000 10,000
Work in progress 266,804 113,608
276,804 123,608
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 265,621 295,770
Amounts owed by group undertakings 6,134 5,500
Other debtors 1,577,633 1,561,165
1,849,388 1,862,435
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 546,120 429,786
Other creditors 634,118 509,577
Taxation and social security 53,989 49,318
1,234,227 988,681
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8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 4 4
9. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 April 2024 Amounts advanced Amounts repaid Amounts written off As at 31 March 2025
£ £ £ £ £
Mr Adam Rasberry 802 - 802 - -
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