Acorah Software Products - Accounts Production 19.4.300 false true 31 March 2025 1 April 2024 false 1 April 2025 31 March 2026 31 March 2026 04334328 Mr Richard Smith Mr Adam Wrench iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04334328 2025-03-31 04334328 2026-03-31 04334328 2025-04-01 2026-03-31 04334328 frs-core:CurrentFinancialInstruments 2026-03-31 04334328 frs-core:Non-currentFinancialInstruments 2026-03-31 04334328 frs-core:BetweenOneFiveYears 2026-03-31 04334328 frs-core:FurnitureFittings 2026-03-31 04334328 frs-core:FurnitureFittings 2025-04-01 2026-03-31 04334328 frs-core:FurnitureFittings 2025-03-31 04334328 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2026-03-31 04334328 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-04-01 2026-03-31 04334328 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-03-31 04334328 frs-core:MotorVehicles 2026-03-31 04334328 frs-core:MotorVehicles 2025-04-01 2026-03-31 04334328 frs-core:MotorVehicles 2025-03-31 04334328 frs-core:PlantMachinery 2026-03-31 04334328 frs-core:PlantMachinery 2025-04-01 2026-03-31 04334328 frs-core:PlantMachinery 2025-03-31 04334328 frs-core:WithinOneYear 2026-03-31 04334328 frs-core:CapitalRedemptionReserve 2026-03-31 04334328 frs-core:SharePremium 2026-03-31 04334328 frs-core:ShareCapital 2026-03-31 04334328 frs-core:RetainedEarningsAccumulatedLosses 2026-03-31 04334328 frs-bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 04334328 frs-bus:FilletedAccounts 2025-04-01 2026-03-31 04334328 frs-bus:SmallEntities 2025-04-01 2026-03-31 04334328 frs-bus:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 04334328 frs-bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 04334328 frs-bus:Director1 2025-04-01 2026-03-31 04334328 frs-bus:Director2 2025-04-01 2026-03-31 04334328 frs-countries:EnglandWales 2025-04-01 2026-03-31 04334328 2024-03-31 04334328 2025-03-31 04334328 2024-04-01 2025-03-31 04334328 frs-core:CurrentFinancialInstruments 2025-03-31 04334328 frs-core:Non-currentFinancialInstruments 2025-03-31 04334328 frs-core:BetweenOneFiveYears 2025-03-31 04334328 frs-core:WithinOneYear 2025-03-31 04334328 frs-core:CapitalRedemptionReserve 2025-03-31 04334328 frs-core:SharePremium 2025-03-31 04334328 frs-core:ShareCapital 2025-03-31 04334328 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31
Registered number: 04334328
Amc Rollers Limited
Unaudited Financial Statements
For The Year Ended 31 March 2026
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 04334328
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 57,181 46,481
57,181 46,481
CURRENT ASSETS
Stocks 5 19,568 12,733
Debtors 6 171,973 156,884
Cash at bank and in hand 131,218 157,908
322,759 327,525
Creditors: Amounts Falling Due Within One Year 7 (113,416 ) (95,146 )
NET CURRENT ASSETS (LIABILITIES) 209,343 232,379
TOTAL ASSETS LESS CURRENT LIABILITIES 266,524 278,860
Creditors: Amounts Falling Due After More Than One Year 8 (5,229 ) (17,111 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (11,112 ) (8,014 )
NET ASSETS 250,183 253,735
CAPITAL AND RESERVES
Called up share capital 10 1 1
Share premium account 3,750 3,750
Capital redemption reserve 1 1
Profit and Loss Account 246,431 249,983
SHAREHOLDERS' FUNDS 250,183 253,735
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For the year ending 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 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 Richard Smith
Director
19/08/2026
The notes on pages 3 to 6 form part of these financial statements.
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Page 3
Notes to the Financial Statements
1. General Information
Amc Rollers Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04334328 . The registered office is Polo Grounds Industrial Estate, New Inn, Pontypool, Gwent, NP4 0TW.
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 no depreciation
Plant & Machinery 20% reducing balance
Motor Vehicles 25% reducing balance
Fixtures & Fittings 20% reducing balance
2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
2.5. 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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2.6. 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 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 and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
2.7. 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: 11 (2025: 11)
11 11
4. Tangible Assets
Land & Property
Freehold Plant & Machinery Motor Vehicles Fixtures & Fittings Total
£ £ £ £ £
Cost
As at 1 April 2025 2,915 164,899 55,839 56,944 280,597
Additions - 20,857 - 2,193 23,050
As at 31 March 2026 2,915 185,756 55,839 59,137 303,647
Depreciation
As at 1 April 2025 - 152,403 30,059 51,654 234,116
Provided during the period - 4,689 6,445 1,216 12,350
As at 31 March 2026 - 157,092 36,504 52,870 246,466
...CONTINUED
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Net Book Value
As at 31 March 2026 2,915 28,664 19,335 6,267 57,181
As at 1 April 2025 2,915 12,496 25,780 5,290 46,481
5. Stocks
2026 2025
£ £
Stock 10,170 8,750
Work in progress 9,398 3,983
19,568 12,733
6. Debtors
2026 2025
£ £
Due within one year
Trade debtors 132,082 126,753
Other debtors 39,891 30,131
171,973 156,884
7. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Net obligations under finance lease and hire purchase contracts 6,537 5,931
Trade creditors 63,647 43,984
Bank loans and overdrafts 3,386 5,379
Other creditors 11,030 10,839
Taxation and social security 28,816 29,013
113,416 95,146
8. Creditors: Amounts Falling Due After More Than One Year
2026 2025
£ £
Net obligations under finance lease and hire purchase contracts 574 7,111
Bank loans - 10,000
Other creditors 4,655 -
5,229 17,111
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9. Obligations Under Finance Leases and Hire Purchase
2026 2025
£ £
The future minimum finance lease payments are as follows:
Not later than one year 6,537 5,931
Later than one year and not later than five years 574 7,111
7,111 13,042
7,111 13,042
10. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 1 1
11. Related Party Transactions
Included in creditors due within one year is a loan due to a director of £4,008. In the prior reporting period the director owed the company £14,392.
The loan is unsecured, interest free and repayable on demand.
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