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Registered number: 07008508
G.E.G. Maintenance Services Limited
Financial Statements
For The Year Ended 30 September 2025
Fruition Accountancy
29 Wood Street
Stratford-upon-Avon
Warwickshire
CV37 6JG
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 07008508
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 19,720 25,909
19,720 25,909
CURRENT ASSETS
Stocks 5 150,000 -
Debtors 6 354,002 385,105
Cash at bank and in hand 59,471 202,901
563,473 588,006
Creditors: Amounts Falling Due Within One Year 7 (224,382 ) (254,357 )
NET CURRENT ASSETS (LIABILITIES) 339,091 333,649
TOTAL ASSETS LESS CURRENT LIABILITIES 358,811 359,558
Creditors: Amounts Falling Due After More Than One Year 8 (4,567 ) -
PROVISIONS FOR LIABILITIES
Deferred Taxation (4,930 ) -
NET ASSETS 349,314 359,558
CAPITAL AND RESERVES
Called up share capital 9 100 95
Capital redemption reserve 5 5
Profit and Loss Account 349,209 359,458
SHAREHOLDERS' FUNDS 349,314 359,558
Page 1
Page 2
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 member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her 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
Mrs Sophia Deakin-Johnson
Director
9th June 2026
The notes on pages 3 to 5 form part of these financial statements.
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Page 3
Notes to the Financial Statements
1. General Information
G.E.G. Maintenance Services Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07008508 . The registered office is C/O Fruition Accountancy, Unit 4, Three Spires House, Station Road, Lichfield, WS13 6HX.
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.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
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. 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% reducing balance
Motor Vehicles 25% reducing balance
Fixtures & Fittings 20% 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.
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2.5. Taxation
Corporation 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.
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 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: 14 (2024: 13)
14 13
4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Total
£ £ £ £
Cost
As at 1 October 2024 19,500 74,815 5,083 99,398
As at 30 September 2025 19,500 74,815 5,083 99,398
Depreciation
As at 1 October 2024 17,142 51,977 4,370 73,489
Provided during the period 354 5,710 125 6,189
As at 30 September 2025 17,496 57,687 4,495 79,678
Net Book Value
As at 30 September 2025 2,004 17,128 588 19,720
As at 1 October 2024 2,358 22,838 713 25,909
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5. Stocks
2025 2024
£ £
Work in progress 150,000 -
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 60,098 61,249
Amounts owed by group undertakings 217 -
Other debtors 293,687 323,856
354,002 385,105
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 32,866 84,279
Bank loans and overdrafts 6,579 12,944
Amounts owed to participating interests 15,000 4,655
Other creditors 4,133 12,180
Taxation and social security 165,804 140,299
224,382 254,357
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 4,567 -
9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 95
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