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 11137353 Mr Ian BURBIDGE Mrs Philippa BURBIDGE iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11137353 2024-01-31 11137353 2025-01-31 11137353 2024-02-01 2025-01-31 11137353 frs-core:CurrentFinancialInstruments 2025-01-31 11137353 frs-core:ComputerEquipment 2025-01-31 11137353 frs-core:ComputerEquipment 2024-02-01 2025-01-31 11137353 frs-core:ComputerEquipment 2024-01-31 11137353 frs-core:FurnitureFittings 2025-01-31 11137353 frs-core:FurnitureFittings 2024-02-01 2025-01-31 11137353 frs-core:FurnitureFittings 2024-01-31 11137353 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-01-31 11137353 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-02-01 2025-01-31 11137353 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-01-31 11137353 frs-core:MotorVehicles 2025-01-31 11137353 frs-core:MotorVehicles 2024-02-01 2025-01-31 11137353 frs-core:MotorVehicles 2024-01-31 11137353 frs-core:PlantMachinery 2025-01-31 11137353 frs-core:PlantMachinery 2024-02-01 2025-01-31 11137353 frs-core:PlantMachinery 2024-01-31 11137353 frs-core:ShareCapital 2025-01-31 11137353 frs-core:RetainedEarningsAccumulatedLosses 2025-01-31 11137353 frs-bus:PrivateLimitedCompanyLtd 2024-02-01 2025-01-31 11137353 frs-bus:FilletedAccounts 2024-02-01 2025-01-31 11137353 frs-bus:SmallEntities 2024-02-01 2025-01-31 11137353 frs-bus:AuditExempt-NoAccountantsReport 2024-02-01 2025-01-31 11137353 frs-bus:SmallCompaniesRegimeForAccounts 2024-02-01 2025-01-31 11137353 frs-bus:Director1 2024-02-01 2025-01-31 11137353 frs-bus:Director2 2024-02-01 2025-01-31 11137353 frs-countries:EnglandWales 2024-02-01 2025-01-31 11137353 2023-01-31 11137353 2024-01-31 11137353 2023-02-01 2024-01-31 11137353 frs-core:CurrentFinancialInstruments 2024-01-31 11137353 frs-core:ShareCapital 2024-01-31 11137353 frs-core:RetainedEarningsAccumulatedLosses 2024-01-31
Registered number: 11137353
Amberly Services Ltd
Unaudited Financial Statements
For The Year Ended 31 January 2025
Elzey Accountancy and Tax
ACCA
First Floor 2 Central Parade
101 Victoria Road
Horley
Surrey
RH6 7PH
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 11137353
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 19,503 25,531
19,503 25,531
CURRENT ASSETS
Stocks 5 14,500 23,220
Debtors 6 39,052 3,979
Cash at bank and in hand 6,911 17,299
60,463 44,498
Creditors: Amounts Falling Due Within One Year 7 (12,279 ) (20,414 )
NET CURRENT ASSETS (LIABILITIES) 48,184 24,084
TOTAL ASSETS LESS CURRENT LIABILITIES 67,687 49,615
NET ASSETS 67,687 49,615
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account 67,587 49,515
SHAREHOLDERS' FUNDS 67,687 49,615
Page 1
Page 2
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 Profit and Loss Account.
On behalf of the board
Mrs Philippa BURBIDGE
Director
30/10/2025
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Amberly Services Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11137353 . The registered office is Amberley, 19 Limes Avenue, Horley, RH6 9DH.
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 20%
Plant & Machinery 50%
Motor Vehicles 33% Reducing Balance Method
Fixtures & Fittings 50%
Computer Equipment 50%
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 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.
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.
...CONTINUED
Page 3
Page 4
2.5. Taxation - continued
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 1)
2 1
4. Tangible Assets
Land & Property
Freehold Plant & Machinery Motor Vehicles Fixtures & Fittings
£ £ £ £
Cost
As at 1 February 2024 6,189 9,538 34,000 821
Additions - 5,000 - 84
As at 31 January 2025 6,189 14,538 34,000 905
Depreciation
As at 1 February 2024 5,489 7,889 11,333 544
Provided during the period 350 2,649 7,556 319
As at 31 January 2025 5,839 10,538 18,889 863
Net Book Value
As at 31 January 2025 350 4,000 15,111 42
As at 1 February 2024 700 1,649 22,667 277
Computer Equipment Total
£ £
Cost
As at 1 February 2024 2,127 52,675
Additions - 5,084
As at 31 January 2025 2,127 57,759
Depreciation
As at 1 February 2024 1,889 27,144
Provided during the period 238 11,112
As at 31 January 2025 2,127 38,256
Net Book Value
As at 31 January 2025 - 19,503
As at 1 February 2024 238 25,531
5. Stocks
2025 2024
£ £
Stock 14,500 23,220
Page 4
Page 5
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 38,001 2,941
Prepayments and accrued income 1,051 1,038
39,052 3,979
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors - 12,168
Corporation tax 7,247 2,390
Other taxes and social security 435 -
VAT 1,908 3,886
Accruals and deferred income 2,689 1,970
12,279 20,414
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
Page 5