Acorah Software Products - Accounts Production 19.3.600 false true 31 August 2024 1 September 2023 false 1 September 2024 31 August 2025 31 August 2025 10895681 Mr Anthony Martin iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10895681 2024-08-31 10895681 2025-08-31 10895681 2024-09-01 2025-08-31 10895681 frs-core:CurrentFinancialInstruments 2025-08-31 10895681 frs-core:Non-currentFinancialInstruments 2025-08-31 10895681 frs-core:ComputerEquipment 2025-08-31 10895681 frs-core:ComputerEquipment 2024-09-01 2025-08-31 10895681 frs-core:ComputerEquipment 2024-08-31 10895681 frs-core:FurnitureFittings 2025-08-31 10895681 frs-core:FurnitureFittings 2024-09-01 2025-08-31 10895681 frs-core:FurnitureFittings 2024-08-31 10895681 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-08-31 10895681 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-09-01 2025-08-31 10895681 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-08-31 10895681 frs-core:MotorVehicles 2025-08-31 10895681 frs-core:MotorVehicles 2024-09-01 2025-08-31 10895681 frs-core:MotorVehicles 2024-08-31 10895681 frs-core:PlantMachinery 2025-08-31 10895681 frs-core:PlantMachinery 2024-09-01 2025-08-31 10895681 frs-core:PlantMachinery 2024-08-31 10895681 frs-core:ShareCapital 2025-08-31 10895681 frs-core:RetainedEarningsAccumulatedLosses 2025-08-31 10895681 frs-bus:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 10895681 frs-bus:FilletedAccounts 2024-09-01 2025-08-31 10895681 frs-bus:SmallEntities 2024-09-01 2025-08-31 10895681 frs-bus:AuditExempt-NoAccountantsReport 2024-09-01 2025-08-31 10895681 frs-bus:SmallCompaniesRegimeForAccounts 2024-09-01 2025-08-31 10895681 frs-bus:Director1 2024-09-01 2025-08-31 10895681 frs-countries:EnglandWales 2024-09-01 2025-08-31 10895681 2023-08-31 10895681 2024-08-31 10895681 2023-09-01 2024-08-31 10895681 frs-core:CurrentFinancialInstruments 2024-08-31 10895681 frs-core:Non-currentFinancialInstruments 2024-08-31 10895681 frs-core:ShareCapital 2024-08-31 10895681 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31
ACM Trade Ltd
Financial Statements
For The Year Ended 31 August 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 10895681
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 44,509 42,992
44,509 42,992
CURRENT ASSETS
Stocks 5 71,692 88,751
Debtors 6 26,961 26,725
Cash at bank and in hand 3,189 20,802
101,842 136,278
Creditors: Amounts Falling Due Within One Year 7 (117,094 ) (144,359 )
NET CURRENT ASSETS (LIABILITIES) (15,252 ) (8,081 )
TOTAL ASSETS LESS CURRENT LIABILITIES 29,257 34,911
Creditors: Amounts Falling Due After More Than One Year 8 (28,558 ) (34,477 )
NET ASSETS 699 434
CAPITAL AND RESERVES
Called up share capital 9 200 200
Profit and Loss Account 499 234
SHAREHOLDERS' FUNDS 699 434
Page 1
Page 2
For the year ending 31 August 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 Anthony Martin
Director
28 August 2026
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
ACM Trade Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 10895681 . The registered office is Saddlers Cottage Amerton Lane, Stowe-By-Chartley, Stafford, Staffordshire, ST18 0LB.
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:
Freehold 0%
Plant & Machinery 20%
Motor Vehicles 25%
Fixtures & Fittings 20%
Computer Equipment 33%
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2024: 3)
3 3
Page 3
Page 4
4. Tangible Assets
Land & Property
Freehold Plant & Machinery Motor Vehicles Fixtures & Fittings
£ £ £ £
Cost
As at 1 September 2024 38,556 3,045 4,652 3,504
Additions - - - 3,560
As at 31 August 2025 38,556 3,045 4,652 7,064
Depreciation
As at 1 September 2024 - 2,499 4,047 683
Provided during the period - 335 605 766
As at 31 August 2025 - 2,834 4,652 1,449
Net Book Value
As at 31 August 2025 38,556 211 - 5,615
As at 1 September 2024 38,556 546 605 2,821
Computer Equipment Total
£ £
Cost
As at 1 September 2024 2,428 52,185
Additions - 3,560
As at 31 August 2025 2,428 55,745
Depreciation
As at 1 September 2024 1,964 9,193
Provided during the period 337 2,043
As at 31 August 2025 2,301 11,236
Net Book Value
As at 31 August 2025 127 44,509
As at 1 September 2024 464 42,992
5. Stocks
2025 2024
£ £
Stock 64,758 79,836
Work in progress 6,934 8,915
71,692 88,751
Page 4
Page 5
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 25,108 12,992
Other debtors 1,853 13,733
26,961 26,725
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 66,718 63,654
Other creditors 41,248 78,589
Taxation and social security 9,128 2,116
117,094 144,359
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bounceback loan 28,558 34,477
9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 200 200
Page 5