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 09619117 Mr Karl Wood Mr Jamie Richards iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09619117 2024-12-31 09619117 2025-12-31 09619117 2025-01-01 2025-12-31 09619117 frs-core:CurrentFinancialInstruments 2025-12-31 09619117 frs-core:Non-currentFinancialInstruments 2025-12-31 09619117 frs-core:ComputerEquipment 2025-12-31 09619117 frs-core:ComputerEquipment 2025-01-01 2025-12-31 09619117 frs-core:ComputerEquipment 2024-12-31 09619117 frs-core:FurnitureFittings 2025-12-31 09619117 frs-core:FurnitureFittings 2025-01-01 2025-12-31 09619117 frs-core:FurnitureFittings 2024-12-31 09619117 frs-core:ShareCapital 2025-12-31 09619117 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 09619117 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 09619117 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 09619117 frs-bus:SmallEntities 2025-01-01 2025-12-31 09619117 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 09619117 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 09619117 frs-bus:Director1 2025-01-01 2025-12-31 09619117 frs-bus:Director1 2024-12-31 09619117 frs-bus:Director1 2025-12-31 09619117 frs-bus:Director2 2025-01-01 2025-12-31 09619117 frs-bus:Director2 2024-12-31 09619117 frs-bus:Director2 2025-12-31 09619117 frs-countries:EnglandWales 2025-01-01 2025-12-31 09619117 2023-12-31 09619117 2024-12-31 09619117 2024-01-01 2024-12-31 09619117 frs-core:CurrentFinancialInstruments 2024-12-31 09619117 frs-core:Non-currentFinancialInstruments 2024-12-31 09619117 frs-core:ShareCapital 2024-12-31 09619117 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: 09619117
Ametros Group Ltd
Unaudited Financial Statements
For The Year Ended 31 December 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 09619117
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 7,333 4,017
7,333 4,017
CURRENT ASSETS
Debtors 5 131,823 115,422
Investments 6 1 1
Cash at bank and in hand 556,669 510,377
688,493 625,800
Creditors: Amounts Falling Due Within One Year 7 (222,424 ) (213,173 )
NET CURRENT ASSETS (LIABILITIES) 466,069 412,627
TOTAL ASSETS LESS CURRENT LIABILITIES 473,402 416,644
Creditors: Amounts Falling Due After More Than One Year 8 - (2,649 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (1,833 ) (1,004 )
NET ASSETS 471,569 412,991
CAPITAL AND RESERVES
Called up share capital 100 100
Profit and Loss Account 471,469 412,891
SHAREHOLDERS' FUNDS 471,569 412,991
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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 Karl Wood
Director
17 September 2026
The notes on pages 3 to 6 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Ametros Group Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 09619117 . The registered office is The Bristol Office, 2nd Floor 5 High Street, Westbury on Trym, Bristol, BS9 3BY.
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:
Fixtures & Fittings 25% on cost
Computer Equipment 33% on cost
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.
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2.5. Financial Instruments
Debtors and creditors with no stated interest rate and receivable or payable within one year or on demand are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss in other operating expenses.
Basic financial instruments are recognised at amortised cost using the effective interest method, except for investments in nonconvertible preference and non puttable ordinary shares which are measured at fair value, with changes recognised in the profit and loss. Derivative financial instruments are intially recorded at cost and thereafter at fair value with changes recognised in profit or loss.
Directors loans are recognised at transaction price.
2.6. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.7. 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 year 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 asset reflects 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.
2.8. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
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2.9. Investments
Investments are recognised at cost less amortisation.
3. Average Number of Employees
Average number of employees, including directors, during the year was  6 (2024: 5)
6 5
4. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 January 2025 1,025 7,894 8,919
Additions - 5,285 5,285
As at 31 December 2025 1,025 13,179 14,204
Depreciation
As at 1 January 2025 1,025 3,877 4,902
Provided during the period - 1,969 1,969
As at 31 December 2025 1,025 5,846 6,871
Net Book Value
As at 31 December 2025 - 7,333 7,333
As at 1 January 2025 - 4,017 4,017
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 92,248 61,044
Prepayments and accrued income 1,889 1,525
Other debtors 32,369 48,215
Directors' loan accounts 479 -
Called up share capital not paid - 100
Amounts owed by subsidiaries 4,838 4,538
131,823 115,422
6. Current Asset Investments
2025 2024
£ £
Shares in subsidiaries 1 1
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7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 2,032 1,393
Bank loans and overdrafts 2,649 6,238
Corporation tax 95,122 77,584
Other taxes and social security 11,650 12,737
VAT 18,058 18,512
Other creditors 3,746 3,446
Accruals and deferred income 89,167 79,493
Directors' loan accounts - 13,770
222,424 213,173
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans - 2,649
9. Pension Commitments
The company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund. At the balance sheet date unpaid contributions of £1,533 (2024: £1,027) were due to the fund. They are included in Other Creditors.
10. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 January 2025 Amounts advanced Amounts repaid Amounts written off As at 31 December 2025
£ £ £ £ £
Mr Karl Wood - 284 - - 284
Mr Jamie Richards - 195 - - 195
The above loans are unsecured, interest free and repayable on demand.
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