Acorah Software Products - Accounts Production 14.5.501 false true 30 September 2022 1 October 2021 false 1 October 2022 30 September 2023 30 September 2023 04549766 Mr Charles Tomlin Mrs Janice Tomlin Mrs Janice Tomlin iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04549766 2022-09-30 04549766 2023-09-30 04549766 2022-10-01 2023-09-30 04549766 frs-core:ComputerEquipment 2022-10-01 2023-09-30 04549766 frs-core:NetGoodwill 2022-10-01 2023-09-30 04549766 frs-core:MotorVehicles 2022-10-01 2023-09-30 04549766 frs-core:PlantMachinery 2022-10-01 2023-09-30 04549766 frs-core:ShareCapital 2023-09-30 04549766 frs-core:RetainedEarningsAccumulatedLosses 2023-09-30 04549766 frs-bus:PrivateLimitedCompanyLtd 2022-10-01 2023-09-30 04549766 frs-bus:AbridgedAccounts 2022-10-01 2023-09-30 04549766 frs-bus:SmallEntities 2022-10-01 2023-09-30 04549766 frs-bus:AuditExempt-NoAccountantsReport 2022-10-01 2023-09-30 04549766 frs-bus:SmallCompaniesRegimeForAccounts 2022-10-01 2023-09-30 04549766 frs-bus:Director1 2022-10-01 2023-09-30 04549766 frs-bus:Director2 2022-10-01 2023-09-30 04549766 frs-bus:CompanySecretary1 2022-10-01 2023-09-30 04549766 frs-countries:EnglandWales 2022-10-01 2023-09-30 04549766 2021-09-30 04549766 2022-09-30 04549766 2021-10-01 2022-09-30 04549766 frs-core:ShareCapital 2022-09-30 04549766 frs-core:RetainedEarningsAccumulatedLosses 2022-09-30
Registered number: 04549766
A1 Drivestyle Limited
Unaudited ABRIDGED Financial Statements
For The Year Ended 30 September 2023
Unaudited Financial Statements
Contents
Page
Abridged Balance Sheet 1—2
Notes to the Abridged Financial Statements 3—5
Page 1
Abridged Balance Sheet
Registered number: 04549766
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 20,201 7,764
20,201 7,764
CURRENT ASSETS
Debtors 3,878 406
Cash at bank and in hand 65,679 81,729
69,557 82,135
Creditors: Amounts Falling Due Within One Year (72,225 ) (76,937 )
NET CURRENT ASSETS (LIABILITIES) (2,668 ) 5,198
TOTAL ASSETS LESS CURRENT LIABILITIES 17,533 12,962
PROVISIONS FOR LIABILITIES
Deferred Taxation (3,838 ) (1,475 )
NET ASSETS 13,695 11,487
CAPITAL AND RESERVES
Called up share capital 6 100 100
Profit and Loss Account 13,595 11,387
SHAREHOLDERS' FUNDS 13,695 11,487
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For the year ending 30 September 2023 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.
All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 30 September 2023 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
Mr Charles Tomlin
Director
Mrs Janice Tomlin
Director
02/04/2024
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Abridged Financial Statements
1. General Information
A1 Drivestyle Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04549766 . The registered office is Units 1-2 Warrior Court, 9-11 Mumby Road, Gosport, Hampshire, PO12 1BS.
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.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to the profit and loss account over its estimated economic life of 20 years.
2.4. 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:
Plant & Machinery 15% on reducing balance
Motor Vehicles 25% on reducing balance
Computer Equipment 15% on reducing balance
2.5. 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.

...CONTINUED
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2.5. Taxation - continued
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.
2.6. 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
The average number of persons employed under contracts of service during the year was:  3 (2022: 3)
3 3
4. Intangible Assets
Total
£
Cost
As at 1 October 2022 15,000
As at 30 September 2023 15,000
Amortisation
As at 1 October 2022 15,000
As at 30 September 2023 15,000
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5. Tangible Assets
Total
£
Cost
As at 1 October 2022 61,819
Additions 20,132
Disposals (13,978 )
As at 30 September 2023 67,973
Depreciation
As at 1 October 2022 54,055
Provided during the period 6,734
Disposals (13,017 )
As at 30 September 2023 47,772
Net Book Value
As at 30 September 2023 20,201
As at 1 October 2022 7,764
6. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
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