Acorah Software Products - Accounts Production 16.7.461 false true 30 September 2024 1 October 2023 false 1 October 2024 30 September 2025 30 September 2025 10903941 Mrs A Harris Mr M Harris iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10903941 2024-09-30 10903941 2025-09-30 10903941 2024-10-01 2025-09-30 10903941 frs-core:Non-currentFinancialInstruments 2025-09-30 10903941 frs-core:FurnitureFittings 2024-10-01 2025-09-30 10903941 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-10-01 2025-09-30 10903941 frs-core:MotorVehicles 2024-10-01 2025-09-30 10903941 frs-core:PlantMachinery 2024-10-01 2025-09-30 10903941 frs-core:ShareCapital 2025-09-30 10903941 frs-core:RetainedEarningsAccumulatedLosses 2025-09-30 10903941 frs-bus:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 10903941 frs-bus:AbridgedAccounts 2024-10-01 2025-09-30 10903941 frs-bus:SmallEntities 2024-10-01 2025-09-30 10903941 frs-bus:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 10903941 frs-bus:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 10903941 frs-bus:Director1 2024-10-01 2025-09-30 10903941 frs-bus:Director2 2024-10-01 2025-09-30 10903941 frs-countries:EnglandWales 2024-10-01 2025-09-30 10903941 2023-09-30 10903941 2024-09-30 10903941 2023-10-01 2024-09-30 10903941 frs-core:Non-currentFinancialInstruments 2024-09-30 10903941 frs-core:ShareCapital 2024-09-30 10903941 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30
Registered number: 10903941
A&M Harris Ltd
Unaudited ABRIDGED Financial Statements
For The Year Ended 30 September 2025
HSJ Accountants Ltd
Contents
Page
Company Information 1
Abridged Balance Sheet 2—3
Notes to the Abridged Financial Statements 4—5
Page 1
Company Information
Directors Mrs A Harris
Mr M Harris
Company Number 10903941
Registered Office Beech House Croespenmaen
Crumlin
Newport
NP11 3BJ
Accountants HSJ Accountants Ltd
Severn House
Hazell Drive
Newport
NP10 8FY
Page 1
Page 2
Abridged Balance Sheet
Registered number: 10903941
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 493,244 477,768
493,244 477,768
CURRENT ASSETS
Stocks 60,000 45,000
Debtors 13,470 25,419
Cash at bank and in hand 197,215 218,132
270,685 288,551
Creditors: Amounts Falling Due Within One Year (175,015 ) (169,399 )
NET CURRENT ASSETS (LIABILITIES) 95,670 119,152
TOTAL ASSETS LESS CURRENT LIABILITIES 588,914 596,920
Creditors: Amounts Falling Due After More Than One Year (68,193 ) (94,928 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (26,749 ) (20,628 )
NET ASSETS 493,972 481,364
CAPITAL AND RESERVES
Called up share capital 6 269,650 269,650
Profit and Loss Account 224,322 211,714
SHAREHOLDERS' FUNDS 493,972 481,364
Page 2
Page 3
For the year ending 30 September 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.
All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 30 September 2025 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
Mrs A Harris
Director
15 December 2025
The notes on pages 4 to 5 form part of these financial statements.
Page 3
Page 4
Notes to the Abridged Financial Statements
1. General Information
A&M Harris Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 10903941 . The registered office is Beech House Croespenmaen, Crumlin, Newport, NP11 3BJ.
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.
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 2% Straight Line
Plant & Machinery 25% Reducing Balance
Motor Vehicles 25% Reducing Balance
Fixtures & Fittings 25% Reducing Balance
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.
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: 21 (2024: 18)
21 18
Page 4
Page 5
4. Tangible Assets
Total
£
Cost
As at 1 October 2024 593,336
Additions 46,151
As at 30 September 2025 639,487
Depreciation
As at 1 October 2024 115,568
Provided during the period 30,675
As at 30 September 2025 146,243
Net Book Value
As at 30 September 2025 493,244
As at 1 October 2024 477,768
5. Secured Creditors
Of the creditors the following amounts are secured.
2025 2024
£ £
Bank loans and overdrafts 68,193 94,928
6. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 269,650 269,650
Page 5