Acorah Software Products - Accounts Production 14.5.601 false true 31 August 2022 1 September 2021 false 1 September 2022 31 August 2023 31 August 2023 09717500 Mr Christopher Pearson iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09717500 2022-08-31 09717500 2023-08-31 09717500 2022-09-01 2023-08-31 09717500 frs-core:CurrentFinancialInstruments 2023-08-31 09717500 frs-core:Non-currentFinancialInstruments 2023-08-31 09717500 frs-core:ComputerEquipment 2023-08-31 09717500 frs-core:ComputerEquipment 2022-09-01 2023-08-31 09717500 frs-core:ComputerEquipment 2022-08-31 09717500 frs-core:FurnitureFittings 2023-08-31 09717500 frs-core:FurnitureFittings 2022-09-01 2023-08-31 09717500 frs-core:FurnitureFittings 2022-08-31 09717500 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-08-31 09717500 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-09-01 2023-08-31 09717500 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-08-31 09717500 frs-core:PlantMachinery 2023-08-31 09717500 frs-core:PlantMachinery 2022-09-01 2023-08-31 09717500 frs-core:PlantMachinery 2022-08-31 09717500 frs-core:ShareCapital 2023-08-31 09717500 frs-core:RetainedEarningsAccumulatedLosses 2023-08-31 09717500 frs-bus:PrivateLimitedCompanyLtd 2022-09-01 2023-08-31 09717500 frs-bus:FilletedAccounts 2022-09-01 2023-08-31 09717500 frs-bus:SmallEntities 2022-09-01 2023-08-31 09717500 frs-bus:AuditExempt-NoAccountantsReport 2022-09-01 2023-08-31 09717500 frs-bus:SmallCompaniesRegimeForAccounts 2022-09-01 2023-08-31 09717500 frs-bus:Director1 2022-09-01 2023-08-31 09717500 frs-countries:EnglandWales 2022-09-01 2023-08-31 09717500 2021-08-31 09717500 2022-08-31 09717500 2021-09-01 2022-08-31 09717500 frs-core:CurrentFinancialInstruments 2022-08-31 09717500 frs-core:Non-currentFinancialInstruments 2022-08-31 09717500 frs-core:ShareCapital 2022-08-31 09717500 frs-core:RetainedEarningsAccumulatedLosses 2022-08-31
Registered number: 09717500
South Yorkshire Car & Commercial Centre Ltd
Unaudited Financial Statements
For The Year Ended 31 August 2023
Lewis's
Windsor House
44 High Road, Balby
Doncaster
South Yorkshire
DN4 0PL
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 09717500
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 101,804 100,758
101,804 100,758
CURRENT ASSETS
Stocks 5 902,731 789,019
Debtors 6 2,057 1,965
Cash at bank and in hand 41,403 174,309
946,191 965,293
Creditors: Amounts Falling Due Within One Year 7 (531,810 ) (552,153 )
NET CURRENT ASSETS (LIABILITIES) 414,381 413,140
TOTAL ASSETS LESS CURRENT LIABILITIES 516,185 513,898
Creditors: Amounts Falling Due After More Than One Year 8 (29,152 ) (43,487 )
NET ASSETS 487,033 470,411
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account 486,933 470,311
SHAREHOLDERS' FUNDS 487,033 470,411
Page 1
Page 2
For the year ending 31 August 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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 Christopher Pearson
Director
14/02/2024
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
South Yorkshire Car & Commercial Centre Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 09717500 . The registered office is 98 Barnsley Road, Goldthorpe, Rotherham, South Yorkshire, S63 9AA.
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
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 2% on cost
Plant & Machinery 25% on cost
Fixtures & Fittings 25% on cost
Computer Equipment 25% on cost
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. 
2.5. 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 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2022: 2)
1 2
Page 3
Page 4
4. Tangible Assets
Land & Property
Freehold Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 September 2022 100,000 3,940 5,495 1,990 111,425
Additions - 5,790 - - 5,790
As at 31 August 2023 100,000 9,730 5,495 1,990 117,215
Depreciation
As at 1 September 2022 2,000 3,193 3,484 1,990 10,667
Provided during the period 2,000 1,874 870 - 4,744
As at 31 August 2023 4,000 5,067 4,354 1,990 15,411
Net Book Value
As at 31 August 2023 96,000 4,663 1,141 - 101,804
As at 1 September 2022 98,000 747 2,011 - 100,758
5. Stocks
2023 2022
£ £
Stock 902,731 789,019
6. Debtors
2023 2022
£ £
Due within one year
Other debtors 2,057 1,965
2,057 1,965
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 42,224 52,224
Other creditors 471,071 468,682
Taxation and social security 18,515 31,247
531,810 552,153
8. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Other creditors 29,152 43,487
29,152 43,487
Page 4
Page 5
9. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
10. Dividends
2023 2022
£ £
On equity shares:
Interim dividend paid 669 5,000
669 5,000
Page 5