Acorah Software Products - Accounts Production 16.8.200 false true 30 April 2024 1 May 2023 false 1 May 2024 30 April 2025 30 April 2025 09544911 Mr Adam Martyn iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09544911 2024-04-30 09544911 2025-04-30 09544911 2024-05-01 2025-04-30 09544911 frs-core:CurrentFinancialInstruments 2025-04-30 09544911 frs-core:ComputerEquipment 2025-04-30 09544911 frs-core:ComputerEquipment 2024-05-01 2025-04-30 09544911 frs-core:ComputerEquipment 2024-04-30 09544911 frs-core:FurnitureFittings 2025-04-30 09544911 frs-core:FurnitureFittings 2024-05-01 2025-04-30 09544911 frs-core:FurnitureFittings 2024-04-30 09544911 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-04-30 09544911 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-05-01 2025-04-30 09544911 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-04-30 09544911 frs-core:MotorVehicles 2024-05-01 2025-04-30 09544911 frs-core:PlantMachinery 2025-04-30 09544911 frs-core:PlantMachinery 2024-05-01 2025-04-30 09544911 frs-core:PlantMachinery 2024-04-30 09544911 frs-core:ShareCapital 2025-04-30 09544911 frs-core:RetainedEarningsAccumulatedLosses 2025-04-30 09544911 frs-bus:PrivateLimitedCompanyLtd 2024-05-01 2025-04-30 09544911 frs-bus:FilletedAccounts 2024-05-01 2025-04-30 09544911 frs-bus:SmallEntities 2024-05-01 2025-04-30 09544911 frs-bus:AuditExempt-NoAccountantsReport 2024-05-01 2025-04-30 09544911 frs-bus:SmallCompaniesRegimeForAccounts 2024-05-01 2025-04-30 09544911 frs-bus:Director1 2024-05-01 2025-04-30 09544911 frs-countries:EnglandWales 2024-05-01 2025-04-30 09544911 2023-04-30 09544911 2024-04-30 09544911 2023-05-01 2024-04-30 09544911 frs-core:CurrentFinancialInstruments 2024-04-30 09544911 frs-core:ShareCapital 2024-04-30 09544911 frs-core:RetainedEarningsAccumulatedLosses 2024-04-30
Registered number: 09544911
AM Restaurant & Catering Limited
Unaudited Financial Statements
For The Year Ended 30 April 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 09544911
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 165,569 168,967
165,569 168,967
CURRENT ASSETS
Stocks 5 11,788 11,009
Debtors 6 23,012 40,420
Cash at bank and in hand 14,649 34,851
49,449 86,280
Creditors: Amounts Falling Due Within One Year 7 (164,718 ) (181,903 )
NET CURRENT ASSETS (LIABILITIES) (115,269 ) (95,623 )
TOTAL ASSETS LESS CURRENT LIABILITIES 50,300 73,344
PROVISIONS FOR LIABILITIES
Deferred Taxation (5,810 ) (7,649 )
NET ASSETS 44,490 65,695
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account 44,390 65,595
SHAREHOLDERS' FUNDS 44,490 65,695
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For the year ending 30 April 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 Adam Martyn
Director
08/01/2026
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
AM Restaurant & Catering Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09544911 . The registered office is Riddingtons, The Old Barn, Off wood street, Swanley , Kent, BR8 7PA.
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:
Freehold 2% reducing balance
Plant & Machinery 15% reducing balance
Motor Vehicles 15% reducing balance
Fixtures & Fittings 15% reducing balance
Computer Equipment 15% 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 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.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
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3. Average Number of Employees
Average number of employees, including directors, during the year was: 24 (2024: 21)
24 21
4. Tangible Assets
Land & Property
Freehold Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 May 2024 154,887 37,292 31,159 9,286 232,624
Additions - 2,572 483 1,696 4,751
As at 30 April 2025 154,887 39,864 31,642 10,982 237,375
Depreciation
As at 1 May 2024 17,142 21,952 20,563 4,000 63,657
Provided during the period 2,755 2,686 1,659 1,049 8,149
As at 30 April 2025 19,897 24,638 22,222 5,049 71,806
Net Book Value
As at 30 April 2025 134,990 15,226 9,420 5,933 165,569
As at 1 May 2024 137,745 15,340 10,596 5,286 168,967
5. Stocks
2025 2024
£ £
Stock 11,788 11,009
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 1,104 26,759
Prepayments and accrued income 1,108 1,808
Other debtors - 1,589
Corporation tax recoverable assets 5,771 -
Other taxes and social security 1,756 -
Amounts owed by associates 13,273 10,264
23,012 40,420
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7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 26,992 54,804
Corporation tax - 16,536
Other taxes and social security - 2,412
VAT 18,751 19,737
Other creditors 1,559 1,559
Accruals and deferred income 76,300 17,863
Director's loan account 4,711 35,707
Amounts owed to associates 36,405 33,285
164,718 181,903
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
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