Acorah Software Products - Accounts Production 19.4.300 false true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 01538893 Mr Stephen Steadman true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 01538893 2024-12-31 01538893 2025-12-31 01538893 2025-01-01 2025-12-31 01538893 frs-core:CurrentFinancialInstruments 2025-12-31 01538893 frs-core:Non-currentFinancialInstruments 2025-12-31 01538893 frs-core:BetweenOneFiveYears 2025-12-31 01538893 frs-core:FurnitureFittings 2025-12-31 01538893 frs-core:FurnitureFittings 2025-01-01 2025-12-31 01538893 frs-core:FurnitureFittings 2024-12-31 01538893 frs-core:MotorVehicles 2025-12-31 01538893 frs-core:MotorVehicles 2025-01-01 2025-12-31 01538893 frs-core:MotorVehicles 2024-12-31 01538893 frs-core:PlantMachinery 2025-12-31 01538893 frs-core:PlantMachinery 2025-01-01 2025-12-31 01538893 frs-core:PlantMachinery 2024-12-31 01538893 frs-core:WithinOneYear 2025-12-31 01538893 frs-core:ShareCapital 2025-12-31 01538893 frs-core:RetainedEarningsAccumulatedLosses 2025-01-01 2025-12-31 01538893 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2024-12-31 01538893 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 01538893 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 01538893 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 01538893 frs-bus:SmallEntities 2025-01-01 2025-12-31 01538893 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 01538893 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 01538893 1 2025-01-01 2025-12-31 01538893 frs-core:DeferredTaxation 2025-01-01 2025-12-31 01538893 frs-core:DeferredTaxation 2024-12-31 01538893 frs-core:DeferredTaxation 2025-12-31 01538893 frs-bus:Director1 2025-01-01 2025-12-31 01538893 frs-countries:EnglandWales 2025-01-01 2025-12-31 01538893 2023-12-31 01538893 2024-12-31 01538893 2024-01-01 2024-12-31 01538893 frs-core:CurrentFinancialInstruments 2024-12-31 01538893 frs-core:Non-currentFinancialInstruments 2024-12-31 01538893 frs-core:BetweenOneFiveYears 2024-12-31 01538893 frs-core:WithinOneYear 2024-12-31 01538893 frs-core:ShareCapital 2024-12-31 01538893 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: 01538893
A. I. G. Engineering Limited
Unaudited Financial Statements
For The Year Ended 31 December 2025
Buxton Accounting LLP
Contents
Page
Company Information 1
Balance Sheet 2—3
Notes to the Financial Statements 4—6
Page 1
Company Information
Director Mr Stephen Steadman
Company Number 01538893
Registered Office Cheadle Place
Stockport Road
Cheadle
Stockport
SK8 2JY
Accountants Buxton Accounting LLP
Chartered Accountants
98 Middlewich Road
Northwich
Cheshire
CW9 7DA
Page 1
Page 2
Balance Sheet
Registered number: 01538893
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 19,651 24,537
19,651 24,537
CURRENT ASSETS
Stocks 5 31,900 20,500
Debtors 6 349,950 370,723
381,850 391,223
Creditors: Amounts Falling Due Within One Year 7 (225,051 ) (261,330 )
NET CURRENT ASSETS (LIABILITIES) 156,799 129,893
TOTAL ASSETS LESS CURRENT LIABILITIES 176,450 154,430
Creditors: Amounts Falling Due After More Than One Year 8 (21,493 ) (25,674 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (3,565 ) (4,457 )
NET ASSETS 151,392 124,299
CAPITAL AND RESERVES
Called up share capital 11 100 100
Profit and Loss Account 151,292 124,199
SHAREHOLDERS' FUNDS 151,392 124,299
Page 2
Page 3
For the year ending 31 December 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 Steadman
Director
19/08/2026
The notes on pages 4 to 6 form part of these financial statements.
Page 3
Page 4
Notes to the Financial Statements
1. General Information
A. I. G. Engineering Limited is a private company, limited by shares, incorporated in England & Wales, registered number 01538893 . The registered office is Cheadle Place, Stockport Road, Cheadle, Stockport, SK8 2JY.
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.
2.3. Tangible Fixed Assets and Depreciation
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% on cost
Motor Vehicles 25% on cost
Fixtures & Fittings 15% on cost
2.4. Leasing and Hire Purchase Contracts
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease. 
2.5. Stocks and Work in Progress
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items. 
2.6. Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.
Current or deferred taxation assets and liabilities are not discounted.
Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
Deferred tax
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.
2.7. Pensions
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 5 (2024: 5)
5 5
Page 4
Page 5
4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Total
£ £ £ £
Cost
As at 1 January 2025 129,508 111,700 39,434 280,642
As at 31 December 2025 129,508 111,700 39,434 280,642
Depreciation
As at 1 January 2025 117,464 99,651 38,990 256,105
Provided during the period 1,807 3,012 67 4,886
As at 31 December 2025 119,271 102,663 39,057 260,991
Net Book Value
As at 31 December 2025 10,237 9,037 377 19,651
As at 1 January 2025 12,044 12,049 444 24,537
5. Stocks
2025 2024
£ £
Stock 31,900 20,500
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 53,162 77,935
Amounts owed by group undertakings - 292,788
Other debtors 296,788 -
349,950 370,723
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 3,150 3,150
Trade creditors 37,634 64,579
Bank loans and overdrafts 72,545 101,658
Other creditors 33,871 35,955
Taxation and social security 77,851 55,988
225,051 261,330
Page 5
Page 6
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 788 3,938
Bank loans 20,705 21,736
21,493 25,674
9. Obligations Under Finance Leases and Hire Purchase
2025 2024
£ £
The future minimum finance lease payments are as follows:
Not later than one year 3,150 3,150
Later than one year and not later than five years 788 3,938
3,938 7,088
3,938 7,088
10. Provisions for Liabilities
Deferred Tax Total
£ £
As at 1 January 2025 4,457 4,457
Deferred taxation (892 ) (892 )
Balance at 31 December 2025 3,565 3,565
11. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
12. Reserves
Profit and Loss Account
£
As at 1 January 2025 124,199
Profit for the year and total comprehensive income 27,093
As at 31 December 2025 151,292
13. Ultimate Controlling Party Not Known
A.I.G. Engineering Limited is controlled by SHO Holdings Limited, which owns 100% of the issued ordinary share capital of A.I.G. Engineering Limited.
Page 6