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 09554041 Dr Kevin O'Sullivan Mr Michael Stevenson Mrs Teresa O'sullivan Mrs Shneen Stevenson iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09554041 2024-03-31 09554041 2025-03-31 09554041 2024-04-01 2025-03-31 09554041 frs-core:CurrentFinancialInstruments 2025-03-31 09554041 frs-core:Non-currentFinancialInstruments 2025-03-31 09554041 frs-core:FurnitureFittings 2025-03-31 09554041 frs-core:FurnitureFittings 2024-04-01 2025-03-31 09554041 frs-core:FurnitureFittings 2024-03-31 09554041 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-03-31 09554041 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 09554041 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-03-31 09554041 frs-core:MotorVehicles 2025-03-31 09554041 frs-core:MotorVehicles 2024-04-01 2025-03-31 09554041 frs-core:MotorVehicles 2024-03-31 09554041 frs-core:PlantMachinery 2025-03-31 09554041 frs-core:PlantMachinery 2024-04-01 2025-03-31 09554041 frs-core:PlantMachinery 2024-03-31 09554041 frs-core:ShareCapital 2025-03-31 09554041 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 09554041 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 09554041 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 09554041 frs-bus:SmallEntities 2024-04-01 2025-03-31 09554041 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 09554041 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 09554041 frs-bus:Director1 2024-04-01 2025-03-31 09554041 frs-bus:Director2 2024-04-01 2025-03-31 09554041 frs-bus:Director3 2024-04-01 2025-03-31 09554041 frs-bus:Director4 2024-04-01 2025-03-31 09554041 frs-countries:EnglandWales 2024-04-01 2025-03-31 09554041 2023-03-31 09554041 2024-03-31 09554041 2023-04-01 2024-03-31 09554041 frs-core:CurrentFinancialInstruments 2024-03-31 09554041 frs-core:Non-currentFinancialInstruments 2024-03-31 09554041 frs-core:ShareCapital 2024-03-31 09554041 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: 09554041
Aikmo Hotels Limited
Financial Statements
For The Year Ended 31 March 2025
Longmire Consultants Ltd
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 09554041
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 3,000,253 2,991,203
3,000,253 2,991,203
CURRENT ASSETS
Stocks 5 15,936 15,936
Debtors 6 113,647 182,022
Cash at bank and in hand 82,608 32,872
212,191 230,830
Creditors: Amounts Falling Due Within One Year 7 (245,748 ) (310,670 )
NET CURRENT ASSETS (LIABILITIES) (33,557 ) (79,840 )
TOTAL ASSETS LESS CURRENT LIABILITIES 2,966,696 2,911,363
Creditors: Amounts Falling Due After More Than One Year 8 (3,169,716 ) (2,915,226 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (116,609 ) (107,513 )
NET LIABILITIES (319,629 ) (111,376 )
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account (319,729 ) (111,476 )
SHAREHOLDERS' FUNDS (319,629) (111,376)
Page 1
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.
On behalf of the board
Mrs Shneen Stevenson
Director
24/12/2025
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
Aikmo Hotels Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09554041 . The registered office is C/O Longmires Ltd 200a Stockport Road, Timperley, Altrincham, WA15 7UA.
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 2% straight line
Plant & Machinery 20-33% straight line
Fixtures & Fittings 20-33% straight line
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.
Page 3
Page 4
3. Average Number of Employees
Average number of employees, including directors, during the year was: 37 (2024: 36)
37 36
4. Tangible Assets
Land & Property
Freehold Plant & Machinery Motor Vehicles Fixtures & Fittings Total
£ £ £ £ £
Cost
As at 1 April 2024 2,925,015 225,302 33,891 557,210 3,741,418
Additions 40,576 - - 71,517 112,093
As at 31 March 2025 2,965,591 225,302 33,891 628,727 3,853,511
Depreciation
As at 1 April 2024 227,621 50,777 33,891 437,926 750,215
Provided during the period 32,479 24,504 - 46,060 103,043
As at 31 March 2025 260,100 75,281 33,891 483,986 853,258
Net Book Value
As at 31 March 2025 2,705,491 150,021 - 144,741 3,000,253
As at 1 April 2024 2,697,394 174,525 - 119,284 2,991,203
5. Stocks
2025 2024
£ £
Stock 15,936 15,936
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 83,401 126,487
Amounts owed by group undertakings 155 155
Other debtors 30,091 55,380
113,647 182,022
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 34,353 63,190
Other creditors 188,615 226,285
Taxation and social security 22,780 21,195
245,748 310,670
Page 4
Page 5
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Amounts owed to participating interests 3,169,716 2,915,226
9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
Page 5