AMR Computer Supplies Limited Accounts






AMR Computer Supplies Limited

	Company No. 05218603
		Information for Filing with The Registrar
		31 March 2026

at	31 March 2026
Company No.		05218603	Notes	2026	2025
				£	£
Fixed assets

	Tangible assets		5	4,845	5,604

	Investments		6	9,700	6,600
				14,545	12,204
Current assets

	Debtors		7	153,778	201,200

	Cash at bank and in hand			782,486	701,798
				936,264	902,998
Creditors: Amount falling due within one year			8	(141,515)	(165,674)
Net current assets				794,749	737,324
Total assets less current liabilities				809,294	749,528

Provisions for liabilities
	Deferred taxation		10	(3,003)	(2,418)

Net assets				806,291	747,110

Capital and reserves
	Called up share capital			2	2



	Profit and loss account		12	806,289	747,108

Total equity				806,291	747,110



These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime of the Companies Act 2006.

For the year ended 31 March 2026 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 Companies Act 2006 with respect to accounting records and the preparation of accounts.



As permitted by section 444 (5A)of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company's profit and loss account.

Approved by the board on 26 June 2026 and signed on its behalf by:
A.M. Ryan
Director
26 June 2026

for the year ended 31 March 2026

General information

AMR Computer Supplies Limited is a private company limited by shares and incorporated in England and Wales.

Its registered number is: 05218603

Its registered office is:

Suite 157, 1 Silk House

Park Green

Macclesfield

Cheshire

SK11 7QJ

The accounts have been prepared in accordance and comply with FRS 102 and Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Accounting policies

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Revenue from the sale of goods is recognised when all the following conditions are satisfied:
• the Company has transferred to the buyer the significant risks and rewards of ownership of the
goods;
• the Company retains neither continuing managerial involvement to the degree usually associated
with ownership nor effective control over the goods sold;
• the amount of revenue can be measured reliably;
• it is probable that the economic benefits associated with the transaction will flow to the Company;
and
• the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Specifically, revenue from the sale of goods is recognised when goods are delivered and legal title is passed.

Leased assets

Assets held under operating lease arrangements, where the company does not have a substantial interest in the risks and rewards associated with ownership of the asset, are recognised as an expense on a straight-line basis over the lease term.

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 profit and loss account 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 temporary differences. Deferred tax assets are generally recognised for all deductible timing differences to the extent that it is probable that taxable profits will be available against which those deductible temporary 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.

Current or deferred tax for the year is recognised in profit or loss, except when they relate 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.

Investments

Unlisted investments (except those held as subsidiaries, associates or joint ventures) are recognised initially at fair value less attributable transaction costs. Subsequent to initial recognition, any changes in fair value are recognised in profit and loss.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts.

Trade and other creditors

Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Employee benefits

Defined contribution pensions

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further payments obligations.

The contributions are recognised as expenses when they fall due. Amounts not paid are shown in accruals in the balance sheet. The assets of the plan are held separately from the company in independently administered funds.

Provisions

Provisions are made where an event has taken place that gives the Company a legal or constructive obligation that probably requires settlement by a transfer of economic benefit, and a reliable estimate can be made of the amount of the obligation.

Provisions are charged as an expense to the profit and loss account in the year that the Company becomes aware of the obligation, and are measured at the best estimate at balance sheet date of the expenditure required to settle the obligation, taking into account relevant risks and uncertainties.

When payments are eventually made, they are charged to the provision carried in the balance sheet.

3	Employees
			2026	2025
			Number	Number
		The average monthly number of employees (including directors) during the year was:	6	7

4	Taxation
		(a) Tax on profit on ordinary activities	2026	2025
		The tax charge is made up as follows:	£	£
		UK corporation tax
		Charge for the period	42,512	58,151

		Total corporation tax	42,512	58,151

		Origination and reversal of timing differences	585	2,418

		Total deferred tax	585	2,418

		Tax on profit on ordinary activities	43,097	60,569

		(b) Factors affecting the total tax charge for the period
		The tax assessed for the year is lower than the standard rate of corporation tax in the UK. The differences are reconciled below:
		Lower	2026	2025
		-1098	£	£
		Profit on ordinary activities before tax	176,778	239,981

		Standard rate of corporation tax in the United Kingdom	25%	25%

		Profit on ordinary activities multiplied by standard rate of corporation tax in the United Kingdom	44,195	59,995
		Expenses not deductible for tax purposes	(1,098)	574




		Tax on profit on ordinary activities	43,097	60,569

5	Tangible fixed assets
			Plant and machinery	Motor vehicles	Fixtures, fittings and equipment	Total
			£	£	£	£
		Cost or revaluation
		At 1 April 2025	2,975	37,303	6,656	46,934
		Additions	-	1,601	-	1,601



		At 31 March 2026	2,975	38,904	6,656	48,535
		Depreciation
		At 1 April 2025	1,488	33,682	6,160	41,330
		Charge for the year	744	1,561	55	2,360



		At 31 March 2026	2,232	35,243	6,215	43,690
		Net book values
		At 31 March 2026	743	3,661	441	4,845
		At 31 March 2025	1,487	3,621	496	5,604

6	Investments
			Other investments	Total
			£	£
		Cost or valuation
		At 1 April 2025	6,600	6,600

		Revaluation	3,100	3,100

		At 31 March 2026	9,700	9,700
		Provisions/Impairment





		Net book values
		At 31 March 2026	9,700	9,700
		At 31 March 2025	6,600	6,600

		Historical cost
		At 31 March 2026	2,532
		At 31 March 2025	2,532

		The investments comprise Silver Britannia coins which have been revalued at fair value. The accumulated revaulation of £7,168 is included in the Profit and Loss Account , and represents unrealised non-distributable reserves.

7	Debtors
			2026	2025
			£	£
		Trade debtors	152,042	198,981





		Other debtors	1,736	2,219

			153,778	201,200

8	Creditors:
		amounts falling due within one year
			2026	2025
			£	£

		Bank loans and overdrafts	1,831	-


		Trade creditors	76,195	88,708

		Taxes and social security	62,536	76,966


		Accruals and deferred income	953	-
			141,515	165,674

Lease expenses

Obligations under operating leases

Future commitments under operating leases in existence at the balance sheet date amounted to £17,546 (2025 - £37,383)

10	Deferred taxation
			Accelerated Capital Allowances, Losses and Other Timing Differences	Total
			£	£
		At 1 April 2025	2,418	2,418
		Charge to the profit and loss account for the period	585	585

		At 31 March 2026	3,003	3,003


			2026	2025
			£	£
		Accelerated capital allowances	1,136	1,401


		Other timing differences	1,867	1,017
			3,003	2,418

Share Capital

Share capital comprises two ordinary shares of £1 each.

Reserves

Profit and loss account - includes all current and prior period retained profits and losses.

13	Dividends
			2026	2025
			£	£
		Dividends for the period:
		Dividends paid in the period	74,500	74,000

			74,500	74,000

		Dividends by type:

		Equity dividends	74,500	74,000
			74,500	74,000