Acorah Software Products - Accounts Production 16.5.460 false true false 27 February 2024 31 March 2025 31 March 2025 15524295 Mr A T Beetson iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 15524295 2024-02-26 15524295 2025-03-31 15524295 2024-02-27 2025-03-31 15524295 frs-core:CurrentFinancialInstruments 2025-03-31 15524295 frs-core:ComputerEquipment 2025-03-31 15524295 frs-core:ComputerEquipment 2024-02-27 2025-03-31 15524295 frs-core:ComputerEquipment 2024-02-26 15524295 frs-core:FurnitureFittings 2025-03-31 15524295 frs-core:FurnitureFittings 2024-02-27 2025-03-31 15524295 frs-core:FurnitureFittings 2024-02-26 15524295 frs-core:MotorVehicles 2025-03-31 15524295 frs-core:MotorVehicles 2024-02-27 2025-03-31 15524295 frs-core:MotorVehicles 2024-02-26 15524295 frs-core:PlantMachinery 2025-03-31 15524295 frs-core:PlantMachinery 2024-02-27 2025-03-31 15524295 frs-core:PlantMachinery 2024-02-26 15524295 frs-core:ShareCapital 2025-03-31 15524295 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 15524295 frs-bus:PrivateLimitedCompanyLtd 2024-02-27 2025-03-31 15524295 frs-bus:FilletedAccounts 2024-02-27 2025-03-31 15524295 frs-bus:SmallEntities 2024-02-27 2025-03-31 15524295 frs-bus:AuditExempt-NoAccountantsReport 2024-02-27 2025-03-31 15524295 frs-bus:SmallCompaniesRegimeForAccounts 2024-02-27 2025-03-31 15524295 frs-bus:Director1 2024-02-27 2025-03-31 15524295 frs-countries:EnglandWales 2024-02-27 2025-03-31
Registered number: 15524295
AB Mechanical Services Limited
Unaudited Financial Statements
For the Period 27 February 2024 to 31 March 2025
Grenfell James Associates Limited
13 The Courtyard Timothys Bridge Road
Stratford Upon Avon
Warwickshire
CV37 9NP
AB Mechanical Services Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
AB Mechanical Services Limited
Balance Sheet
As At 31 March 2025
Balance Sheet
Registered number: 15524295

| 31 March 2025
--- | ---
| Notes | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 7,203
|  |  | 7,203
CURRENT ASSETS
Debtors | 5 | 16,955 |
Cash at bank and in hand |  | 52,875 |
|  | 69,830 |
Creditors: Amounts Falling Due Within One Year | 6 | (64,365 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 5,465
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 12,668
NET ASSETS |  |  | 12,668
CAPITAL AND RESERVES
Called up share capital | 7 |  | 100
Profit and Loss Account |  |  | 12,568
SHAREHOLDERS' FUNDS |  |  | 12,668

Page 1
Page 2
AB Mechanical Services Limited
Balance Sheet (continued)
As At 31 March 2025
For the period 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 member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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 A T Beetson Director
10/11/2025

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
AB Mechanical Services Limited
Notes to the Financial Statements
For the Period 27 February 2024 to 31 March 2025
Notes to the Financial Statements
1. General Information
AB Mechanical Services Limited is a private company, limited by shares, incorporated in England & Wales, registered number 15524295 . The registered office is 13 The Courtyard Timothy’S Bridge Road, Stratford Upon Avon, Warwickshire, CV37 9NP.
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.
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 | 25% on reducing balance
Motor Vehicles | 25% on reducing balance
Fixtures & Fittings | 20% on reducing balance
Computer Equipment | 20% on reducing balance

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
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AB Mechanical Services Limited
Notes to the Financial Statements (continued)
For the Period 27 February 2024 to 31 March 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 period, 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 period was: 4
4
4. Tangible Assets

| Plant & Machinery | Motor Vehicles | Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Cost
As at 27 February 2024 | - | - | - | - | -
Additions | 4,058 | 4,680 | 511 | 300 | 9,549
As at 31 March 2025 | 4,058 | 4,680 | 511 | 300 | 9,549
Depreciation
As at 27 February 2024 | - | - | - | - | -
Provided during the period | 1,014 | 1,170 | 102 | 60 | 2,346
As at 31 March 2025 | 1,014 | 1,170 | 102 | 60 | 2,346
Net Book Value
As at 31 March 2025 | 3,044 | 3,510 | 409 | 240 | 7,203
As at 27 February 2024 | - | - | - | - | -

5. Debtors

| 31 March 2025
--- | ---
| £
Due within one year
Trade debtors | 15,008
Other debtors | 1,947
| 16,955

Page 4
Page 5
AB Mechanical Services Limited
Notes to the Financial Statements (continued)
For the Period 27 February 2024 to 31 March 2025
6. Creditors: Amounts Falling Due Within One Year

| 31 March 2025
--- | ---
| £
Other creditors | 50,173
Taxation and social security | 14,192
| 64,365

7. Share Capital

| 31 March 2025
--- | ---
| £
Allotted, Called up and fully paid | 100

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