Acorah Software Products - Accounts Production 14.3.260 false true 31 August 2022 1 September 2021 false 1 September 2022 31 August 2023 31 August 2023 07003525 Mr Kenny Gray Mr Thomas Guiver iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07003525 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-08-31 07003525 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2023-08-31 07003525 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2023-08-31 07003525 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2023-08-31 07003525 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2022-09-01 2023-08-31 07003525 frs-core:AllSubsidiaries 2022-09-01 2023-08-31 07003525 frs-core:KeyManagementPersonnel 2022-09-01 2023-08-31 07003525 frs-core:EntitiesControlledByKeyManagementPersonnel 2022-09-01 2023-08-31 07003525 frs-core:OtherRelatedParties 2022-09-01 2023-08-31 07003525 2022-08-31 07003525 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2022-08-31 07003525 frs-core:UnlistedNon-exchangeTraded 2021-08-31 07003525 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-08-31 07003525 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 07003525 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 07003525 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 07003525 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 07003525 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 07003525 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 07003525 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-08-31 07003525 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-08-31 07003525 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frs-core:CurrentFinancialInstruments 4 2022-08-31 07003525 frs-core:Non-currentFinancialInstruments 4 2022-08-31 07003525 5 2021-09-01 2022-08-31 07003525 frs-core:CurrentFinancialInstruments 5 2022-08-31 07003525 frs-core:Non-currentFinancialInstruments 5 2022-08-31 07003525 6 2021-09-01 2022-08-31 07003525 frs-core:CurrentFinancialInstruments 6 2022-08-31 07003525 frs-core:Non-currentFinancialInstruments 6 2022-08-31 07003525 7 2021-09-01 2022-08-31 07003525 frs-core:CurrentFinancialInstruments 7 2022-08-31 07003525 frs-core:Non-currentFinancialInstruments 7 2022-08-31 07003525 8 2021-09-01 2022-08-31 07003525 frs-core:CurrentFinancialInstruments 8 2022-08-31 07003525 frs-core:Non-currentFinancialInstruments 8 2022-08-31 07003525 9 2021-09-01 2022-08-31 07003525 frs-core:CurrentFinancialInstruments 9 2022-08-31 07003525 frs-core:Non-currentFinancialInstruments 9 2022-08-31 07003525 10 2021-09-01 2022-08-31 07003525 frs-core:CurrentFinancialInstruments 10 2022-08-31 07003525 frs-core:Non-currentFinancialInstruments 10 2022-08-31 07003525 11 2021-09-01 2022-08-31 07003525 frs-core:CurrentFinancialInstruments 11 2022-08-31 07003525 frs-core:Non-currentFinancialInstruments 11 2022-08-31 07003525 12 2021-09-01 2022-08-31 07003525 frs-core:CurrentFinancialInstruments 12 2022-08-31 07003525 frs-core:Non-currentFinancialInstruments 12 2022-08-31 07003525 13 2021-09-01 2022-08-31 07003525 frs-core:CurrentFinancialInstruments 13 2022-08-31 07003525 frs-core:Non-currentFinancialInstruments 13 2022-08-31 07003525 14 2021-09-01 2022-08-31 07003525 frs-core:CurrentFinancialInstruments 14 2022-08-31 07003525 frs-core:Non-currentFinancialInstruments 14 2022-08-31 07003525 15 2021-09-01 2022-08-31 07003525 frs-core:CurrentFinancialInstruments 15 2022-08-31 07003525 frs-core:Non-currentFinancialInstruments 15 2022-08-31 07003525 16 2021-09-01 2022-08-31 07003525 frs-core:CurrentFinancialInstruments 16 2022-08-31 07003525 frs-core:Non-currentFinancialInstruments 16 2022-08-31 07003525 17 2021-09-01 2022-08-31 07003525 frs-core:CurrentFinancialInstruments 17 2022-08-31 07003525 frs-core:Non-currentFinancialInstruments 17 2022-08-31 07003525 18 2021-09-01 2022-08-31 07003525 frs-core:CurrentFinancialInstruments 18 2022-08-31 07003525 frs-core:Non-currentFinancialInstruments 18 2022-08-31 07003525 19 2021-09-01 2022-08-31 07003525 frs-core:CurrentFinancialInstruments 19 2022-08-31 07003525 frs-core:Non-currentFinancialInstruments 19 2022-08-31 07003525 20 2021-09-01 2022-08-31 07003525 frs-core:CurrentFinancialInstruments 20 2022-08-31 07003525 frs-core:Non-currentFinancialInstruments 20 2022-08-31 07003525 dpl-frs:Item1 2021-09-01 2022-08-31 07003525 dpl-frs:Item1 2021-08-31 07003525 dpl-frs:Item1 2022-08-31 07003525 dpl-frs:CostSales dpl-frs:Item1 2021-09-01 2022-08-31 07003525 dpl-frs:CostSales dpl-frs:Item1 2021-08-31 07003525 dpl-frs:CostSales dpl-frs:Item1 2022-08-31 07003525 dpl-frs:DistributionCosts dpl-frs:Item1 2021-09-01 2022-08-31 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2021-08-31 07003525 dpl-frs:Item4 2022-08-31 07003525 dpl-frs:CostSales dpl-frs:Item4 2021-09-01 2022-08-31 07003525 dpl-frs:CostSales dpl-frs:Item4 2021-08-31 07003525 dpl-frs:CostSales dpl-frs:Item4 2022-08-31 07003525 dpl-frs:DistributionCosts dpl-frs:Item4 2021-09-01 2022-08-31 07003525 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-09-01 2022-08-31 07003525 dpl-frs:Item5 2021-09-01 2022-08-31 07003525 dpl-frs:Item5 2021-08-31 07003525 dpl-frs:Item5 2022-08-31 07003525 dpl-frs:CostSales dpl-frs:Item5 2021-09-01 2022-08-31 07003525 dpl-frs:CostSales dpl-frs:Item5 2021-08-31 07003525 dpl-frs:CostSales dpl-frs:Item5 2022-08-31 07003525 dpl-frs:DistributionCosts dpl-frs:Item5 2021-09-01 2022-08-31 07003525 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-09-01 2022-08-31 07003525 dpl-frs:Item6 2021-09-01 2022-08-31 07003525 dpl-frs:Item6 2021-08-31 07003525 dpl-frs:Item6 2022-08-31 07003525 dpl-frs:CostSales dpl-frs:Item6 2021-09-01 2022-08-31 07003525 dpl-frs:CostSales dpl-frs:Item6 2021-08-31 07003525 dpl-frs:CostSales dpl-frs:Item6 2022-08-31 07003525 dpl-frs:DistributionCosts dpl-frs:Item6 2021-09-01 2022-08-31 07003525 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-09-01 2022-08-31 07003525 dpl-frs:Item7 2021-09-01 2022-08-31 07003525 dpl-frs:Item7 2021-08-31 07003525 dpl-frs:Item7 2022-08-31 07003525 dpl-frs:CostSales dpl-frs:Item7 2021-09-01 2022-08-31 07003525 dpl-frs:CostSales dpl-frs:Item7 2021-08-31 07003525 dpl-frs:CostSales dpl-frs:Item7 2022-08-31 07003525 dpl-frs:DistributionCosts dpl-frs:Item7 2021-09-01 2022-08-31 07003525 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-09-01 2022-08-31 07003525 dpl-frs:Item8 2021-09-01 2022-08-31 07003525 dpl-frs:Item8 2021-08-31 07003525 dpl-frs:Item8 2022-08-31 07003525 dpl-frs:CostSales dpl-frs:Item8 2021-09-01 2022-08-31 07003525 dpl-frs:CostSales dpl-frs:Item8 2021-08-31 07003525 dpl-frs:CostSales dpl-frs:Item8 2022-08-31 07003525 dpl-frs:DistributionCosts dpl-frs:Item8 2021-09-01 2022-08-31 07003525 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-09-01 2022-08-31 07003525 dpl-frs:Item9 2021-09-01 2022-08-31 07003525 dpl-frs:Item9 2021-08-31 07003525 dpl-frs:Item9 2022-08-31 07003525 dpl-frs:CostSales dpl-frs:Item9 2021-09-01 2022-08-31 07003525 dpl-frs:CostSales dpl-frs:Item9 2021-08-31 07003525 dpl-frs:CostSales dpl-frs:Item9 2022-08-31 07003525 dpl-frs:DistributionCosts dpl-frs:Item9 2021-09-01 2022-08-31 07003525 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-09-01 2022-08-31 07003525 dpl-frs:Item10 2021-09-01 2022-08-31 07003525 dpl-frs:Item10 2021-08-31 07003525 dpl-frs:Item10 2022-08-31 07003525 dpl-frs:CostSales dpl-frs:Item10 2021-09-01 2022-08-31 07003525 dpl-frs:CostSales dpl-frs:Item10 2021-08-31 07003525 dpl-frs:CostSales dpl-frs:Item10 2022-08-31 07003525 dpl-frs:DistributionCosts dpl-frs:Item10 2021-09-01 2022-08-31 07003525 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-09-01 2022-08-31 07003525 dpl-frs:Item11 2021-09-01 2022-08-31 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Registered number: 07003525
Radlett Motor Centre Limited
Unaudited Financial Statements
For The Year Ended 31 August 2023
MACRO ACCOUNTANCY LTD
Willows Holt Yard
Willows Holt, Willows Lane,
Sibsey, Boston
Lincolnshire
PE22 0TG
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 07003525
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 774 1,032
774 1,032
CURRENT ASSETS
Stocks 5 5,000 4,171
Debtors 6 3,644 8,853
Cash at bank and in hand 8,900 5,734
17,544 18,758
Creditors: Amounts Falling Due Within One Year 7 (84,088 ) (87,638 )
NET CURRENT ASSETS (LIABILITIES) (66,544 ) (68,880 )
TOTAL ASSETS LESS CURRENT LIABILITIES (65,770 ) (67,848 )
Creditors: Amounts Falling Due After More Than One Year 8 (17,500 ) (27,500 )
NET LIABILITIES (83,270 ) (95,348 )
CAPITAL AND RESERVES
Called up share capital 9 1 1
Profit and Loss Account (83,271 ) (95,349 )
SHAREHOLDERS' FUNDS (83,270) (95,348)
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 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 Kenny Gray
Director
14/12/2023
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
Radlett Motor Centre Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07003525 . The registered office is 12 West Street, Ware, Herts, SG12 9EE.
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:
Plant & Machinery 25% reducing balance basis
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. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2022: 2)
2 2
Page 3
Page 4
4. Tangible Assets
Plant & Machinery
£
Cost
As at 1 September 2022 6,499
As at 31 August 2023 6,499
Depreciation
As at 1 September 2022 5,467
Provided during the period 258
As at 31 August 2023 5,725
Net Book Value
As at 31 August 2023 774
As at 1 September 2022 1,032
5. Stocks
2023 2022
£ £
Stock 5,000 4,171
5,000 4,171
6. Debtors
2023 2022
£ £
Due within one year
Trade debtors - 5,209
Other debtors 3,644 3,644
3,644 8,853
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 9,176 10,766
Bank loans and overdrafts 10,000 10,000
Other taxes and social security - 1,335
VAT 4,690 3,946
Accruals and deferred income 1,500 1,458
Directors' loan accounts 58,722 60,133
84,088 87,638
Page 4
Page 5
8. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 17,500 27,500
17,500 27,500
9. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 1 1
Page 5