Acorah Software Products - Accounts Production 16.6.950 false true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 04698605 Mrs Imogen Harden Mr David Brown iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04698605 2024-03-31 04698605 2025-03-31 04698605 2024-04-01 2025-03-31 04698605 frs-core:CurrentFinancialInstruments 2025-03-31 04698605 frs-core:Non-currentFinancialInstruments 2025-03-31 04698605 frs-core:ComputerEquipment 2025-03-31 04698605 frs-core:ComputerEquipment 2024-04-01 2025-03-31 04698605 frs-core:ComputerEquipment 2024-03-31 04698605 frs-core:ShareCapital 2025-03-31 04698605 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 04698605 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 04698605 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 04698605 frs-bus:SmallEntities 2024-04-01 2025-03-31 04698605 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 04698605 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 04698605 frs-core:AcceleratedTaxDepreciationDeferredTax 2025-03-31 04698605 frs-bus:Director1 2024-04-01 2025-03-31 04698605 frs-bus:Director1 2024-03-31 04698605 frs-bus:Director1 2025-03-31 04698605 frs-bus:CompanySecretary1 2024-04-01 2025-03-31 04698605 frs-countries:Scotland 2024-04-01 2025-03-31 04698605 2023-03-31 04698605 2024-03-31 04698605 2023-04-01 2024-03-31 04698605 frs-core:CurrentFinancialInstruments 2024-03-31 04698605 frs-core:Non-currentFinancialInstruments 2024-03-31 04698605 frs-core:ShareCapital 2024-03-31 04698605 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31 04698605 frs-core:AcceleratedTaxDepreciationDeferredTax 2024-03-31
Registered number: 04698605
IMS Development Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2025
Mac Kotecha & Company
IMS Development Ltd
Contents
Contents

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

Page 1
IMS Development Ltd
Balance Sheet
As At 31 March 2025
Balance Sheet
Registered number: 04698605

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 70 |  | 93
|  |  | 70 |  | 93
CURRENT ASSETS
Debtors | 5 | 14,436 |  | 23,640 |
Cash at bank and in hand |  | 427 |  | 541 |
|  | 14,863 |  | 24,181 |
Creditors: Amounts Falling Due Within One Year | 6 | (9,192 ) |  | (10,216 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 5,671 |  | 13,965
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 5,741 |  | 14,058
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (5,500 ) |  | (11,500 )
PROVISIONS FOR LIABILITIES
Deferred Taxation | 8 |  | (13 ) |  | (18 )
NET ASSETS |  |  | 228 |  | 2,540
CAPITAL AND RESERVES
Called up share capital |  |  | 2 |  | 2
Profit and Loss Account |  |  | 226 |  | 2,538
SHAREHOLDERS' FUNDS |  |  | 228 |  | 2,540

Page 1
Page 2
IMS Development 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 member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her 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 Imogen Harden Director
21/11/2025

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
IMS Development Ltd
Notes to the Financial Statements
For The Year Ended 31 March 2025
Notes to the Financial Statements
1. General Information
IMS Development Ltd is a private company, limited by shares, incorporated in Scotland, registered number 04698605 . The registered office is 53 Crown Woods Way, Eltham, London, SE9 2NL.
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. 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:

Computer Equipment | 25% on reducing balance

2.3. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
1 1
4. Tangible Assets

| Computer Equipment
--- | ---
| £
Cost
As at 1 April 2024 | 2,720
As at 31 March 2025 | 2,720

...CONTINUED
Page 3
Page 4
IMS Development Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025

Depreciation
As at 1 April 2024 | 2,627
Provided during the period | 23
As at 31 March 2025 | 2,650
Net Book Value
As at 31 March 2025 | 70
As at 1 April 2024 | 93

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Corporation tax recoverable assets | 6,621 |  | 6,621
Director's loan account | 7,815 |  | 17,019
| 14,436 |  | 23,640

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans and overdrafts | 6,000 |  | 6,000
Corporation tax | 2,328 |  | 2,578
Accruals and deferred income | 864 |  | 1,638
| 9,192 |  | 10,216

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 5,500 |  | 11,500

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Accelerated capital allowances | 13 |  | 18

Page 4
Page 5
IMS Development Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
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
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mrs Imogen Harden | 17,019 | 276 | 9,480 | - | 7,815

The above loan is unsecured, interest free and repayable on demand.
Page 5