Acorah Software Products - Accounts Production 17.1.130 false true true 31 May 2024 18 May 2023 false 1 June 2024 31 May 2025 31 May 2025 14878529 Mrs Anna-Maria Smith Mr Roger Smith iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 14878529 2024-05-31 14878529 2025-05-31 14878529 2024-06-01 2025-05-31 14878529 frs-core:CurrentFinancialInstruments 2025-05-31 14878529 frs-core:Non-currentFinancialInstruments 2025-05-31 14878529 frs-core:BetweenOneFiveYears 2025-05-31 14878529 frs-core:MoreThanFiveYears 2025-05-31 14878529 frs-core:WithinOneYear 2025-05-31 14878529 frs-core:ShareCapital 2025-05-31 14878529 frs-core:RetainedEarningsAccumulatedLosses 2025-05-31 14878529 frs-bus:PrivateLimitedCompanyLtd 2024-06-01 2025-05-31 14878529 frs-bus:FilletedAccounts 2024-06-01 2025-05-31 14878529 frs-bus:SmallEntities 2024-06-01 2025-05-31 14878529 frs-bus:AuditExempt-NoAccountantsReport 2024-06-01 2025-05-31 14878529 frs-bus:SmallCompaniesRegimeForAccounts 2024-06-01 2025-05-31 14878529 frs-bus:Director1 2024-06-01 2025-05-31 14878529 frs-bus:Director2 2024-06-01 2025-05-31 14878529 frs-countries:EnglandWales 2024-06-01 2025-05-31 14878529 2023-05-17 14878529 2024-05-31 14878529 2023-05-18 2024-05-31 14878529 frs-core:CurrentFinancialInstruments 2024-05-31 14878529 frs-core:Non-currentFinancialInstruments 2024-05-31 14878529 frs-core:BetweenOneFiveYears 2024-05-31 14878529 frs-core:MoreThanFiveYears 2024-05-31 14878529 frs-core:WithinOneYear 2024-05-31 14878529 frs-core:ShareCapital 2024-05-31 14878529 frs-core:RetainedEarningsAccumulatedLosses 2024-05-31
Registered number: 14878529
AMR Living Ltd
Unaudited ABRIDGED Financial Statements
For The Year Ended 31 May 2025
CKM Accountancy
AMR Living Ltd
Contents
Contents

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

Page 1
AMR Living Ltd
Balance Sheet
As At 31 May 2025
Balance Sheet
Registered number: 14878529

| 31 May 2025 | 31 May 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Investment Properties | 4 |  | 472,524 |  | 462,405
|  |  | 472,524 |  | 462,405
CURRENT ASSETS
Debtors | 5 | 116 |  | 46 |
Cash at bank and in hand |  | 6,771 |  | 9,400 |
|  | 6,887 |  | 9,446 |
Creditors: Amounts Falling Due Within One Year | 6 | (472,287 ) |  | (481,516 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (465,400 ) |  | (472,070 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 7,124 |  | (9,665 )
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (7,324 ) |  | (7,013 )
NET LIABILITIES |  |  | (200 ) |  | (16,678 )
CAPITAL AND RESERVES
Called up share capital | 9 |  | 100 |  | 100
Profit and Loss Account |  |  | (300 ) |  | (16,778 )
SHAREHOLDERS' FUNDS |  |  | (200) |  | (16,678)

Page 1
Page 2
AMR Living Ltd
Balance Sheet (continued)
As At 31 May 2025
For the year ending 31 May 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

Mr Roger Smith Director
24th February 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
AMR Living Ltd
Notes to the Financial Statements
For The Year Ended 31 May 2025
Notes to the Financial Statements
1. General Information
AMR Living Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 14878529 . The registered office is 8 Crucifix Lane, London, SE1 3JW.
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. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
2.3. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes and relates to revenue earned from the rendering of services.
2.4. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
2.5. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
2.6. Financial Instruments
Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.
2.7. 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.
...CONTINUED
Page 3
Page 4
AMR Living Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 May 2025
2.7. Taxation - continued
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: NIL (2024: NIL)
- -
4. Investment Property

| 31 May 2025
--- | ---
| £
Fair Value
As at 1 June 2024 | 462,405
Fair value adjustments | 10,119
As at 31 May 2025 | 472,524

5. Debtors

| 31 May 2025 |  | 31 May 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Prepayments and accrued income | 116 |  | 46

6. Creditors: Amounts Falling Due Within One Year

| 31 May 2025 |  | 31 May 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 200 |  | 392
Corporation tax | 1,486 |  | 1,233
Other creditors | 34 |  | 34
Accruals and deferred income | 1,687 |  | 1,994
Directors' loan accounts | 468,880 |  | 477,863
| 472,287 |  | 481,516

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

| 31 May 2025 |  | 31 May 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 7,324 |  | 7,013

Page 4
Page 5
AMR Living Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 May 2025
8. Obligations Under Finance Leases and Hire Purchase

| 31 May 2025 |  | 31 May 2024
--- | --- | --- | ---
| £ |  | £
The future minimum finance lease payments are as follows:
Not later than one year | 200 |  | 400
Later than one year and not later than five years | 800 |  | 800
Later than five years | 70,200 |  | 70,200
| 71,200 |  | 71,400
Less: Finance charges allocated to future periods | 63,676 |  | 63,995
| 7,524 |  | 7,405

9. Share Capital

| 31 May 2025 |  | 31 May 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

Page 5