Acorah Software Products - Accounts Production 16.5.460 false true 31 January 2024 1 February 2023 false 1 February 2024 31 January 2025 31 January 2025 07135556 Mr A Ahuja Mr R Matthews iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07135556 2024-01-31 07135556 2025-01-31 07135556 2024-02-01 2025-01-31 07135556 frs-core:CurrentFinancialInstruments 2025-01-31 07135556 frs-core:Non-currentFinancialInstruments 2025-01-31 07135556 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-01-31 07135556 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-02-01 2025-01-31 07135556 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-01-31 07135556 frs-core:MotorVehicles 2025-01-31 07135556 frs-core:MotorVehicles 2024-02-01 2025-01-31 07135556 frs-core:MotorVehicles 2024-01-31 07135556 frs-core:RevaluationReserve 2024-02-01 2025-01-31 07135556 frs-core:RevaluationReserve 2024-01-31 07135556 frs-core:RevaluationReserve 2025-01-31 07135556 frs-core:ShareCapital 2025-01-31 07135556 frs-core:RetainedEarningsAccumulatedLosses 2025-01-31 07135556 frs-bus:PrivateLimitedCompanyLtd 2024-02-01 2025-01-31 07135556 frs-bus:FilletedAccounts 2024-02-01 2025-01-31 07135556 frs-bus:SmallEntities 2024-02-01 2025-01-31 07135556 frs-bus:AuditExempt-NoAccountantsReport 2024-02-01 2025-01-31 07135556 frs-bus:SmallCompaniesRegimeForAccounts 2024-02-01 2025-01-31 07135556 frs-core:DeferredTaxation 2024-02-01 2025-01-31 07135556 frs-core:DeferredTaxation 2024-01-31 07135556 frs-core:DeferredTaxation 2025-01-31 07135556 frs-bus:Director1 2024-02-01 2025-01-31 07135556 frs-bus:Director2 2024-02-01 2025-01-31 07135556 frs-bus:Director2 2024-01-31 07135556 frs-bus:Director2 2025-01-31 07135556 frs-countries:EnglandWales 2024-02-01 2025-01-31 07135556 2023-01-31 07135556 2024-01-31 07135556 2023-02-01 2024-01-31 07135556 frs-core:CurrentFinancialInstruments 2024-01-31 07135556 frs-core:Non-currentFinancialInstruments 2024-01-31 07135556 frs-core:RevaluationReserve 2024-01-31 07135556 frs-core:ShareCapital 2024-01-31 07135556 frs-core:RetainedEarningsAccumulatedLosses 2024-01-31
Registered number: 07135556
AMPG Limited
Financial Statements
For The Year Ended 31 January 2025
BBK Partnership
Chartered Accountants & Statutory Auditors
1 Beauchamp Court
10 Victors Way
Barnet
Hertfordshire
EN5 5TZ
AMPG Limited
Contents
Contents

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

Page 1
AMPG Limited
Statement of Financial Position
As At 31 January 2025
Statement of Financial Position
Registered number: 07135556

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 5,425,493 |  | 9,032,316
|  |  | 5,425,493 |  | 9,032,316
CURRENT ASSETS
Debtors | 5 | 509,900 |  | 228,601 |
Cash at bank and in hand |  | 70,898 |  | 6,964 |
|  | 580,798 |  | 235,565 |
Creditors: Amounts Falling Due Within One Year | 6 | (739,913 ) |  | (752,666 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (159,115 ) |  | (517,101 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 5,266,378 |  | 8,515,215
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (616,465 ) |  | (678,420 )
PROVISIONS FOR LIABILITIES
Deferred Taxation | 8 |  | (410,020 ) |  | (1,012,936 )
NET ASSETS |  |  | 4,239,893 |  | 6,823,859
CAPITAL AND RESERVES
Called up share capital | 10 |  | 100 |  | 100
Revaluation reserve | 12 |  | 1,688,891 |  | 5,013,422
Income Statement |  |  | 2,550,902 |  | 1,810,337
SHAREHOLDERS' FUNDS |  |  | 4,239,893 |  | 6,823,859

Page 1
Page 2
AMPG Limited
Statement of Financial Position (continued)
As At 31 January 2025
For the year ending 31 January 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 Income Statement.
On behalf of the board

Mr R Matthews Director
18/08/2025

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
AMPG Limited
Notes to the Financial Statements
For The Year Ended 31 January 2025
Notes to the Financial Statements
1. General Information
AMPG Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07135556 . The registered office is 2 Fen View, Doddington, March, Cambridgeshire, PE15 0SN.
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:

Freehold | No Depreciation
Motor Vehicles | 20%

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 years 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.
...CONTINUED
Page 3
Page 4
AMPG Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 January 2025
2.4. Taxation - continued
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 assets reflect 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 and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
2.5. Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement
of financial position 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 statements. Deferred tax is measured using tax rates and laws that
have been enacted or substantively enacted by the year 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 probable that they will
be recovered against the reversal of deferred tax liabilities or other future taxable profits.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 4 (2024: 3)
4 3
4. Tangible Assets

| Land & Property
--- | ---
| Freehold | Motor Vehicles | Total
| £ | £ | £
Cost or Valuation
As at 1 February 2024 | 9,031,500 | 12,784 | 9,044,284
Additions | 1,140,297 | - | 1,140,297
Disposals | (2,431,500 ) | - | (2,431,500 )
Revaluation | 621,343 | - | 621,343
As at 31 January 2025 | 8,361,640 | 12,784 | 8,374,424
Depreciation
As at 1 February 2024 | - | 11,968 | 11,968
Provided during the period | - | 163 | 163
Impairment losses | 2,936,800 | - | 2,936,800
As at 31 January 2025 | 2,936,800 | 12,131 | 2,948,931
Net Book Value
As at 31 January 2025 | 5,424,840 | 653 | 5,425,493
As at 1 February 2024 | 9,031,500 | 816 | 9,032,316

Page 4
Page 5
AMPG Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 January 2025
5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 228,245 |  | 17,928
Due after more than one year
Other debtors | 281,655 |  | 210,673
| 509,900 |  | 228,601

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans and overdrafts | 1,454 |  | 22,316
Amounts owed to group undertakings | - |  | 1,289
Other creditors | 3,974 |  | 974
Taxation and social security | 734,485 |  | 728,087
| 739,913 |  | 752,666

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 616,465 |  | 678,420

8. Deferred Taxation
The provision for deferred tax is made up as follows:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Other timing differences | 410,020 |  | 1,012,936

9. Provisions for Liabilities

| Deferred Tax | Total
--- | --- | ---
| £ | £
As at 1 February 2024 | 1,012,936 | 1,012,936
Additions | 155,335 | 155,335
Reversals | (758,251 ) | (758,251)
Balance at 31 January 2025 | 410,020 | 410,020

Page 5
Page 6
AMPG Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 January 2025
10. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

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

| As at 1 February 2024 | Amounts advanced | Amounts repaid | Amounts written off | As at 31 January 2025
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mr Ajay Ahuja | 17,928 | 210,317 | - | - | 228,245

The above loan is unsecured, interest free and repayable on demand.
12. Reserves

| Revaluation Reserve
--- | ---
| £
As at 1 February 2024 | 5,013,422
Surplus on revaluation | 466,007
Deficit on revaluation | (2,936,800)
Transfer to profit and loss | (853,738 )
As at 31 January 2025 | 1,688,891

Page 6