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 06266876 Mr J R Allam Mr J P Allam Mr P J Rosenthal Mr J R Allam iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 06266876 2024-06-30 06266876 2025-06-30 06266876 2024-07-01 2025-06-30 06266876 frs-core:CurrentFinancialInstruments 2025-06-30 06266876 frs-core:Non-currentFinancialInstruments 2025-06-30 06266876 frs-core:ShareCapital 2025-06-30 06266876 frs-core:RetainedEarningsAccumulatedLosses 2025-06-30 06266876 frs-bus:PrivateLimitedCompanyLtd 2024-07-01 2025-06-30 06266876 frs-bus:FilletedAccounts 2024-07-01 2025-06-30 06266876 frs-bus:SmallEntities 2024-07-01 2025-06-30 06266876 frs-bus:AuditExempt-NoAccountantsReport 2024-07-01 2025-06-30 06266876 frs-bus:SmallCompaniesRegimeForAccounts 2024-07-01 2025-06-30 06266876 1 2024-07-01 2025-06-30 06266876 frs-bus:Director1 2024-07-01 2025-06-30 06266876 frs-bus:Director2 2024-07-01 2025-06-30 06266876 frs-bus:Director3 2024-07-01 2025-06-30 06266876 frs-bus:CompanySecretary1 2024-07-01 2025-06-30 06266876 frs-core:Non-currentFinancialInstruments 1 2025-06-30 06266876 frs-countries:EnglandWales 2024-07-01 2025-06-30 06266876 2023-06-30 06266876 2024-06-30 06266876 2023-07-01 2024-06-30 06266876 frs-core:CurrentFinancialInstruments 2024-06-30 06266876 frs-core:Non-currentFinancialInstruments 2024-06-30 06266876 frs-core:ShareCapital 2024-06-30 06266876 frs-core:RetainedEarningsAccumulatedLosses 2024-06-30 06266876 frs-core:Non-currentFinancialInstruments 1 2024-06-30
Registered number: 06266876
Amthal Limited
Unaudited Financial Statements
For The Year Ended 30 June 2025
Beresfords
Chartered Certified Accountants
1-2 Rhodium Point
Spindle Close
Hawkinge, Folkestone
Kent
CT18 7TQ
Amthal Limited
Contents
Contents

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

Page 1
Amthal Limited
Balance Sheet
As At 30 June 2025
Balance Sheet
Registered number: 06266876

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Investment Properties | 4 |  | 850,000 |  | 850,000
|  |  | 850,000 |  | 850,000
CURRENT ASSETS
Cash at bank and in hand |  | 6,404 |  | 23,389 |
|  | 6,404 |  | 23,389 |
Creditors: Amounts Falling Due Within One Year | 5 | (1,542 ) |  | (1,080 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 4,862 |  | 22,309
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 854,862 |  | 872,309
Creditors: Amounts Falling Due After More Than One Year | 6 |  | (723,894 ) |  | (757,917 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (37,188 ) |  | (34,039 )
NET ASSETS |  |  | 93,780 |  | 80,353
CAPITAL AND RESERVES
Called up share capital | 7 |  | 3 |  | 3
Profit and Loss Account |  |  | 93,777 |  | 80,350
SHAREHOLDERS' FUNDS |  |  | 93,780 |  | 80,353

Page 1
Page 2
Amthal Limited
Balance Sheet (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 Profit and Loss Account.
On behalf of the board

Mr J R Allam Director | Mr J P Allam Director | Mr P J Rosenthal Director
31/10/2025

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Amthal Limited
Notes to the Financial Statements
For The Year Ended 30 June 2025
Notes to the Financial Statements
1. General Information
Amthal Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06266876 . The registered office is Unit 1 , Executive Park, Hatfield Road, St Albans, Hertfordshire, AL1 4TA.
The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest £.
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 discount. 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.
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. 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.
2.4. Cash and Cash Equivalents
Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks, other short-term highly liquid investments that mature in no more than three months from the date of acquisition and are readily convertible to a known amount of cash with insignificant risk of change in value, and bank overdrafts.
2.5. Financial Instruments
Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.
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 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
Amthal Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 June 2025
2.6. 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.
2.7. Debtors and creditors receivable / payable within one year
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 administrative expenses.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2024: 3)
3 3
4. Investment Property

| 2025
--- | ---
| £
Fair Value
As at 1 July 2024 and 30 June 2025 | 850,000

A valuation of the investment properties was carried out on 13 September 2022 by London's Surveyors and Valuers on a market value basis in the sum of £850,000. Upon reviewing the current market, the directors do not consider the market value of the property to have altered by the financial year-end.
5. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 504 |  | -
Accruals and deferred income | 1,038 |  | 1,080
| 1,542 |  | 1,080

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Other creditors | 650,250 |  | 650,250
Amounts due to related parties | 72,894 |  | 106,917
Directors loan account | 750 |  | 750
| 723,894 |  | 757,917

The LendInvest loan is denominated in with a nominal interest rate of 4.97%, and the final instalment is due on 12 December 2027. The carrying amount at year end is £650,250 (2024 - £650,250).
The lender has a debenture over all the assets of the company and a legal charge over the investment properties.
7. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 3 |  | 3

Page 4
Page 5
Amthal Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 June 2025
8. Related Party Disclosures
Amthal Fire & Security LimitedAmthal Fire & Security Limited are under the ultimate control of the same individuals as the company.During the year, further company expenses were paid by Amthal Fire & Security Limited. There are no specific terms of repayment or interest charged on this loan.

Amthal Fire & Security Limited

Amthal Fire & Security Limited are under the ultimate control of the same individuals as the company.

During the year, further company expenses were paid by Amthal Fire & Security Limited. There are no specific terms of repayment or interest charged on this loan.

| 2025 |  | 2024
| £ |  | £
At start of period | 106,917 |  | 105,548
Advanced | 1,525 |  | 1,369
Repaid | (35,548) |  | -
At end of period | 72,894 |  | 106,917

9. Controlling Parties
The ultimate controlling party are the directors, by virtue of their joint shareholding.
Page 5