Acorah Software Products - Accounts Production 16.8.200 false true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 SC109451 P J Gray E A Cheung J S McKissick P J Gray P B Gray P J Gray true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC109451 2024-03-31 SC109451 2025-03-31 SC109451 2024-04-01 2025-03-31 SC109451 frs-core:CurrentFinancialInstruments 2025-03-31 SC109451 frs-core:FurnitureFittings 2025-03-31 SC109451 frs-core:FurnitureFittings 2024-04-01 2025-03-31 SC109451 frs-core:FurnitureFittings 2024-03-31 SC109451 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-03-31 SC109451 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 SC109451 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-03-31 SC109451 frs-core:MotorVehicles 2025-03-31 SC109451 frs-core:MotorVehicles 2024-04-01 2025-03-31 SC109451 frs-core:MotorVehicles 2024-03-31 SC109451 frs-core:PlantMachinery 2025-03-31 SC109451 frs-core:PlantMachinery 2024-04-01 2025-03-31 SC109451 frs-core:PlantMachinery 2024-03-31 SC109451 frs-core:ShareCapital 2025-03-31 SC109451 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 SC109451 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 SC109451 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 SC109451 frs-bus:SmallEntities 2024-04-01 2025-03-31 SC109451 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 SC109451 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 SC109451 1 2024-04-01 2025-03-31 SC109451 frs-bus:Director1 2024-04-01 2025-03-31 SC109451 frs-bus:Director2 2024-04-01 2025-03-31 SC109451 frs-bus:Director3 2024-04-01 2025-03-31 SC109451 frs-bus:CompanySecretary1 2024-04-01 2025-03-31 SC109451 frs-bus:CompanySecretary2 2024-04-01 2025-03-31 SC109451 frs-countries:Scotland 2024-04-01 2025-03-31 SC109451 2023-03-31 SC109451 2024-03-31 SC109451 2023-04-01 2024-03-31 SC109451 frs-core:CurrentFinancialInstruments 2024-03-31 SC109451 frs-core:ShareCapital 2024-03-31 SC109451 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: SC109451
I.M.F. Technical Services Limited
Unaudited Financial Statements
For The Year Ended 31 March 2025
Infinity Partnership
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: SC109451
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 107,592 101,226
107,592 101,226
CURRENT ASSETS
Debtors 5 250,562 178,412
Cash at bank and in hand 478,294 476,701
728,856 655,113
Creditors: Amounts Falling Due Within One Year 6 (137,920 ) (138,179 )
NET CURRENT ASSETS (LIABILITIES) 590,936 516,934
TOTAL ASSETS LESS CURRENT LIABILITIES 698,528 618,160
PROVISIONS FOR LIABILITIES
Deferred Taxation (13,020 ) (8,013 )
NET ASSETS 685,508 610,147
CAPITAL AND RESERVES
Called up share capital 7 200 200
Profit and Loss Account 685,308 609,947
SHAREHOLDERS' FUNDS 685,508 610,147
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Page 2
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 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.
The financial statements were approved by the board of directors on 23 December 2025 and were signed on its behalf by:
P J Gray
Director
23rd December 2025
The notes on pages 3 to 4 form part of these financial statements.
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Page 3
Notes to the Financial Statements
1. General Information
I.M.F. Technical Services Limited is a private company, limited by shares, incorporated in Scotland, registered number SC109451 . The registered office is Unit 2, 50 Cotton Street, Aberdeen, AB11 5EE.
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, excluding discounts, rebates, value
added tax and other sales taxes.
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 the following annual rates in order to write off each asset over its estimated useful life or, if
held under a finance lease, over the lease term, whichever is the shorter:
Freehold 25% on cost
Plant & Machinery 25% on cost
Motor Vehicles 25% on cost
Fixtures & Fittings 25% on cost
2.4. Leasing and Hire Purchase Contracts
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.
2.5. Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.
Current or deferred taxation assets and liabilities are not discounted.
Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.
2.6. Pensions
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.
3. Average Number of Employees
Average number of employees, including directors, during the period was 11 (2024: 9)
11 9
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4. Tangible Assets
Land & Property
Freehold Plant & Machinery Motor Vehicles Fixtures & Fittings Total
£ £ £ £ £
Cost
As at 1 April 2024 5,984 62,075 233,641 41,484 343,184
Additions - 17,274 30,385 - 47,659
As at 31 March 2025 5,984 79,349 264,026 41,484 390,843
Depreciation
As at 1 April 2024 5,984 59,775 138,497 37,702 241,958
Provided during the period - 3,466 36,388 1,439 41,293
As at 31 March 2025 5,984 63,241 174,885 39,141 283,251
Net Book Value
As at 31 March 2025 - 16,108 89,141 2,343 107,592
As at 1 April 2024 - 2,300 95,144 3,782 101,226
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 229,833 151,309
Other debtors 20,729 27,103
250,562 178,412
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 16,559 829
Other creditors 6,249 19,749
Taxation and social security 115,112 117,601
137,920 138,179
7. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 200 200
8. Ultimate Controlling Party
The company's ultimate controlling party is P J Gray .
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