Acorah Software Products - Accounts Production 19.2.350 false true 30 September 2024 1 October 2023 false 1 October 2024 30 September 2025 30 September 2025 12199807 Mr Stephen Axam Mr James Bradley iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12199807 2024-09-30 12199807 2025-09-30 12199807 2024-10-01 2025-09-30 12199807 frs-core:CurrentFinancialInstruments 2025-09-30 12199807 frs-core:ComputerEquipment 2025-09-30 12199807 frs-core:ComputerEquipment 2024-10-01 2025-09-30 12199807 frs-core:ComputerEquipment 2024-09-30 12199807 frs-core:FurnitureFittings 2025-09-30 12199807 frs-core:FurnitureFittings 2024-10-01 2025-09-30 12199807 frs-core:FurnitureFittings 2024-09-30 12199807 frs-core:PlantMachinery 2025-09-30 12199807 frs-core:PlantMachinery 2024-10-01 2025-09-30 12199807 frs-core:PlantMachinery 2024-09-30 12199807 frs-core:ShareCapital 2025-09-30 12199807 frs-core:RetainedEarningsAccumulatedLosses 2025-09-30 12199807 frs-bus:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 12199807 frs-bus:FilletedAccounts 2024-10-01 2025-09-30 12199807 frs-bus:SmallEntities 2024-10-01 2025-09-30 12199807 frs-bus:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 12199807 frs-bus:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 12199807 frs-bus:Director1 2024-10-01 2025-09-30 12199807 frs-bus:Director2 2024-10-01 2025-09-30 12199807 frs-countries:EnglandWales 2024-10-01 2025-09-30 12199807 2023-09-30 12199807 2024-09-30 12199807 2023-10-01 2024-09-30 12199807 frs-core:CurrentFinancialInstruments 2024-09-30 12199807 frs-core:ShareCapital 2024-09-30 12199807 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30
Registered number: 12199807
Axis Maintenance Limited
Unaudited Financial Statements
For The Year Ended 30 September 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 12199807
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 19,290 10,996
19,290 10,996
CURRENT ASSETS
Debtors 5 1,104,057 645,909
Cash at bank and in hand 23,643 345,142
1,127,700 991,051
Creditors: Amounts Falling Due Within One Year 6 (208,888 ) (358,429 )
NET CURRENT ASSETS (LIABILITIES) 918,812 632,622
TOTAL ASSETS LESS CURRENT LIABILITIES 938,102 643,618
PROVISIONS FOR LIABILITIES
Deferred Taxation (4,823 ) (2,169 )
NET ASSETS 933,279 641,449
CAPITAL AND RESERVES
Called up share capital 7 100 100
Profit and Loss Account 933,179 641,349
SHAREHOLDERS' FUNDS 933,279 641,449
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For the year ending 30 September 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 Stephen Axam
Director
26/05/2026
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Axis Maintenance Limited is a private company, limited by shares, incorporated in England & Wales, registered number 12199807 . 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:
Plant & Machinery 15% WDV
Fixtures & Fittings 15% WDV
Computer Equipment 15% WDV
2.4. 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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2.5. Government Grant
Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.
All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 9 (2024: 3)
9 3
4. Tangible Assets
Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 October 2024 14,738 411 3,001 18,150
Additions - 5,964 5,734 11,698
As at 30 September 2025 14,738 6,375 8,735 29,848
Depreciation
As at 1 October 2024 6,517 - 637 7,154
Provided during the period 1,233 957 1,214 3,404
As at 30 September 2025 7,750 957 1,851 10,558
Net Book Value
As at 30 September 2025 6,988 5,418 6,884 19,290
As at 1 October 2024 8,221 411 2,364 10,996
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 485,315 438,187
CIS suffered 69,040 -
Prepayments and accrued income 4,625 3,052
...CONTINUED
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Other debtors 4,775 4,670
VAT 16,118 -
Amounts owed by other participating interests 524,184 200,000
1,104,057 645,909
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 34,643 59,706
Corporation tax 143,470 160,670
Other taxes and social security 17,537 16,577
VAT - 107,664
Other creditors 8,414 10,682
Accruals and deferred income 4,000 2,600
Directors' loan accounts 824 530
208,888 358,429
7. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
8. Related Party Transactions
Included in the Other Debtors is an amount owed from Axis Ductwork Ltd totalling £298,212 (2024 - £199,241), for which Mr S Axam is a director. No interest is to be charged and no repayment terms have been agreed.
Included in the Other Debtors is an amount owed from Axis Property Ltd totalling £225,972 (2024 - £200,000), for which Mr S Axam is a director. No interest is to be charged and no repayment terms have been agreed.
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