Acorah Software Products - Accounts Production 16.8.310 false true 30 June 2024 1 July 2023 false 1 July 2024 30 June 2025 30 June 2025 05256129 Mrs Kelly Johnston Mr Robert Johnston Mr Joe Nolan iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 05256129 2024-06-30 05256129 2025-06-30 05256129 2024-07-01 2025-06-30 05256129 frs-core:Non-currentFinancialInstruments 2025-06-30 05256129 frs-core:FurnitureFittings 2025-06-30 05256129 frs-core:FurnitureFittings 2024-07-01 2025-06-30 05256129 frs-core:FurnitureFittings 2024-06-30 05256129 frs-core:MotorVehicles 2025-06-30 05256129 frs-core:MotorVehicles 2024-07-01 2025-06-30 05256129 frs-core:MotorVehicles 2024-06-30 05256129 frs-core:PlantMachinery 2025-06-30 05256129 frs-core:PlantMachinery 2024-07-01 2025-06-30 05256129 frs-core:PlantMachinery 2024-06-30 05256129 frs-core:ShareCapital 2025-06-30 05256129 frs-core:RetainedEarningsAccumulatedLosses 2025-06-30 05256129 frs-bus:PrivateLimitedCompanyLtd 2024-07-01 2025-06-30 05256129 frs-bus:FilletedAccounts 2024-07-01 2025-06-30 05256129 frs-bus:SmallEntities 2024-07-01 2025-06-30 05256129 frs-bus:AuditExemptWithAccountantsReport 2024-07-01 2025-06-30 05256129 frs-bus:SmallCompaniesRegimeForAccounts 2024-07-01 2025-06-30 05256129 frs-bus:Director1 2024-07-01 2025-06-30 05256129 frs-bus:Director2 2024-07-01 2025-06-30 05256129 frs-bus:Director3 2024-07-01 2025-06-30 05256129 frs-countries:EnglandWales 2024-07-01 2025-06-30 05256129 2023-06-30 05256129 2024-06-30 05256129 2023-07-01 2024-06-30 05256129 frs-core:Non-currentFinancialInstruments 2024-06-30 05256129 frs-core:ShareCapital 2024-06-30 05256129 frs-core:RetainedEarningsAccumulatedLosses 2024-06-30
IM Export Services Limited
Financial Statements
For The Year Ended 30 June 2025
IM Export Services Limited
Contents
Contents

| Page
--- | ---
Accountants' Report | 1
Statement of Financial Position | 2—3
Notes to the Financial Statements | 4—6

Page 1
IM Export Services Limited
Accountants' Report
For The Year Ended 30 June 2025
Accountants' Report
Chartered Accountants' report to the directors on the preparation of the unaudited statutory accounts of IM Export Services Limited For The Year Ended 30 June 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of IM Export Services Limited For The Year Ended 30 June 2025 which comprise the Income Statement, the Statement of Financial Position and the related notes from the company's accounting records and from information and explanations you have given to us.
As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com/en/membership/regulations-standards-and-guidance.
This report is made solely to the directors of IM Export Services Limited , as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of IM Export Services Limited and state those matters that we have agreed to state to the directors of IM Export Services Limited , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than IM Export Services Limited and its directors, as a body, for our work or for this report.
It is your duty to ensure that IM Export Services Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of IM Export Services Limited . You consider that IM Export Services Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit of the accounts of IM Export Services Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

Signed
10 March 2026

Cooper Adams Ltd
Chartered Accountants
12 Payton Street
Stratford upon Avon
Warwickshire
CV37 6UA
Page 1
Page 2
IM Export Services Limited
Statement of Financial Position
As At 30 June 2025
Statement of Financial Position
Registered number: 05256129

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible assets | 4 |  | 178,484 |  | 130,733
|  |  | 178,484 |  | 130,733
CURRENT ASSETS
Stocks |  | 111,421 |  | 116,514 |
Debtors |  | 760,000 |  | 753,070 |
Cash at bank and in hand |  | 110,207 |  | 124,434 |
|  | 981,628 |  | 994,018 |
Creditors: Amounts Falling Due Within One Year |  | (713,982 ) |  | (756,698 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 267,646 |  | 237,320
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 446,130 |  | 368,053
Creditors: Amounts Falling Due After More Than One Year |  |  | - |  | (31,170 )
PROVISIONS FOR LIABILITIES
Deferred taxation |  |  | (44,621 ) |  | (32,683 )
NET ASSETS |  |  | 401,509 |  | 304,200
CAPITAL AND RESERVES
Called up share capital | 5 |  | 100 |  | 100
Income Statement |  |  | 401,409 |  | 304,100
SHAREHOLDERS' FUNDS |  |  | 401,509 |  | 304,200

Page 2
Page 3
IM Export Services Limited
Statement of Financial Position (continued)
As At 30 June 2025
For the year ending 30 June 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 Income Statement.
On behalf of the board

Mr Robert Johnston Director
10 March 2026

The notes on pages 4 to 6 form part of these financial statements.
Page 3
Page 4
IM Export Services Limited
Notes to the Financial Statements
For The Year Ended 30 June 2025
Notes to the Financial Statements
1. General Information
IM Export Services Limited Registered number 05256129 is a limited by shares company incorporated in England & Wales. The Registered Office is 49 Arthur Street, Industrial Estate, Redditch, B98 8JY.
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 tax.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. 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:

Plant & machinery | 25% on reducing balance
Motor vehicles | 25% on reducing balance
Office equipment | 25% on reducing balance

2.4. 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 income statement 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 income statement as incurred.
2.5. Stocks and Work in Progress
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving items.
Page 4
Page 5
IM Export Services Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 June 2025
2.6. 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 income statement 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 asset reflects 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 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 38 (2024: 34)
38 34
4. Tangible assets

| Plant & machinery | Motor vehicles | Office equipment | Total
--- | --- | --- | --- | ---
| £ | £ | £ | £
Cost
As at 1 July 2024 | 134,500 | 121,718 | 108,842 | 365,060
Additions | 24,403 | 54,636 | 16,374 | 95,413
Disposals | - | (45,928 ) | - | (45,928 )
As at 30 June 2025 | 158,903 | 130,426 | 125,216 | 414,545
Depreciation
As at 1 July 2024 | 81,426 | 85,305 | 67,596 | 234,327
Provided during the period | 16,461 | 9,576 | 13,168 | 39,205
Disposals | - | (37,471 ) | - | (37,471 )
As at 30 June 2025 | 97,887 | 57,410 | 80,764 | 236,061
Net Book Value
As at 30 June 2025 | 61,016 | 73,016 | 44,452 | 178,484
As at 1 July 2024 | 53,074 | 36,413 | 41,246 | 130,733

Page 5
Page 6
IM Export Services Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 June 2025
Included above are assets held under finance leases or hire purchase contracts with a net book value of £17,192 (2024: £33,311).
5. Share Capital

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

Page 6