Acorah Software Products - Accounts Production 14.3.260 false true 31 July 2022 1 August 2021 false 1 August 2022 31 July 2023 31 July 2023 10278045 Mr John Darton Mr Peter Darton iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10278045 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-07-31 10278045 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2023-07-31 10278045 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2023-07-31 10278045 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2023-07-31 10278045 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2022-08-01 2023-07-31 10278045 frs-core:AllSubsidiaries 2022-08-01 2023-07-31 10278045 frs-core:KeyManagementPersonnel 2022-08-01 2023-07-31 10278045 frs-core:EntitiesControlledByKeyManagementPersonnel 2022-08-01 2023-07-31 10278045 frs-core:OtherRelatedParties 2022-08-01 2023-07-31 10278045 2022-07-31 10278045 2023-07-31 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frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-07-31 10278045 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-07-31 10278045 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-07-31 10278045 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-07-31 10278045 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2022-07-31 10278045 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-07-31 10278045 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-07-31 10278045 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-07-31 10278045 frs-core:UnlistedNon-exchangeTraded 2022-07-31 10278045 frs-core:UnlistedNon-exchangeTraded 2021-07-31 10278045 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-07-31 10278045 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2022-07-31 10278045 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2022-07-31 10278045 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-07-31 10278045 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2022-07-31 10278045 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-07-31 10278045 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-07-31 10278045 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-07-31 10278045 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-07-31 10278045 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10278045 dpl-frs:CostSales 2021-08-01 2022-07-31 10278045 dpl-frs:CostSales 2021-07-31 10278045 dpl-frs:CostSales 2022-07-31 10278045 dpl-frs:DistributionCosts 2021-08-01 2022-07-31 10278045 dpl-frs:AdministrativeExpenses 2021-08-01 2022-07-31 10278045 frs-bus:Director1 2021-08-01 2022-07-31 10278045 frs-bus:Director1 2021-07-31 10278045 frs-bus:Director1 2022-07-31 10278045 frs-bus:Director2 2021-08-01 2022-07-31 10278045 frs-bus:Director2 2021-07-31 10278045 frs-bus:Director2 2022-07-31 10278045 1 2021-08-01 2022-07-31 10278045 frs-core:CurrentFinancialInstruments 1 2022-07-31 10278045 frs-core:Non-currentFinancialInstruments 1 2022-07-31 10278045 2 2021-08-01 2022-07-31 10278045 frs-core:CurrentFinancialInstruments 2 2022-07-31 10278045 frs-core:Non-currentFinancialInstruments 2 2022-07-31 10278045 3 2021-08-01 2022-07-31 10278045 frs-core:CurrentFinancialInstruments 3 2022-07-31 10278045 frs-core:Non-currentFinancialInstruments 3 2022-07-31 10278045 4 2021-08-01 2022-07-31 10278045 frs-core:CurrentFinancialInstruments 4 2022-07-31 10278045 frs-core:Non-currentFinancialInstruments 4 2022-07-31 10278045 5 2021-08-01 2022-07-31 10278045 frs-core:CurrentFinancialInstruments 5 2022-07-31 10278045 frs-core:Non-currentFinancialInstruments 5 2022-07-31 10278045 6 2021-08-01 2022-07-31 10278045 frs-core:CurrentFinancialInstruments 6 2022-07-31 10278045 frs-core:Non-currentFinancialInstruments 6 2022-07-31 10278045 7 2021-08-01 2022-07-31 10278045 frs-core:CurrentFinancialInstruments 7 2022-07-31 10278045 frs-core:Non-currentFinancialInstruments 7 2022-07-31 10278045 8 2021-08-01 2022-07-31 10278045 frs-core:CurrentFinancialInstruments 8 2022-07-31 10278045 frs-core:Non-currentFinancialInstruments 8 2022-07-31 10278045 9 2021-08-01 2022-07-31 10278045 frs-core:CurrentFinancialInstruments 9 2022-07-31 10278045 frs-core:Non-currentFinancialInstruments 9 2022-07-31 10278045 10 2021-08-01 2022-07-31 10278045 frs-core:CurrentFinancialInstruments 10 2022-07-31 10278045 frs-core:Non-currentFinancialInstruments 10 2022-07-31 10278045 11 2021-08-01 2022-07-31 10278045 frs-core:CurrentFinancialInstruments 11 2022-07-31 10278045 frs-core:Non-currentFinancialInstruments 11 2022-07-31 10278045 12 2021-08-01 2022-07-31 10278045 frs-core:CurrentFinancialInstruments 12 2022-07-31 10278045 frs-core:Non-currentFinancialInstruments 12 2022-07-31 10278045 13 2021-08-01 2022-07-31 10278045 frs-core:CurrentFinancialInstruments 13 2022-07-31 10278045 frs-core:Non-currentFinancialInstruments 13 2022-07-31 10278045 14 2021-08-01 2022-07-31 10278045 frs-core:CurrentFinancialInstruments 14 2022-07-31 10278045 frs-core:Non-currentFinancialInstruments 14 2022-07-31 10278045 15 2021-08-01 2022-07-31 10278045 frs-core:CurrentFinancialInstruments 15 2022-07-31 10278045 frs-core:Non-currentFinancialInstruments 15 2022-07-31 10278045 16 2021-08-01 2022-07-31 10278045 frs-core:CurrentFinancialInstruments 16 2022-07-31 10278045 frs-core:Non-currentFinancialInstruments 16 2022-07-31 10278045 17 2021-08-01 2022-07-31 10278045 frs-core:CurrentFinancialInstruments 17 2022-07-31 10278045 frs-core:Non-currentFinancialInstruments 17 2022-07-31 10278045 18 2021-08-01 2022-07-31 10278045 frs-core:CurrentFinancialInstruments 18 2022-07-31 10278045 frs-core:Non-currentFinancialInstruments 18 2022-07-31 10278045 19 2021-08-01 2022-07-31 10278045 frs-core:CurrentFinancialInstruments 19 2022-07-31 10278045 frs-core:Non-currentFinancialInstruments 19 2022-07-31 10278045 20 2021-08-01 2022-07-31 10278045 frs-core:CurrentFinancialInstruments 20 2022-07-31 10278045 frs-core:Non-currentFinancialInstruments 20 2022-07-31 10278045 dpl-frs:Item1 2021-08-01 2022-07-31 10278045 dpl-frs:Item1 2021-07-31 10278045 dpl-frs:Item1 2022-07-31 10278045 dpl-frs:CostSales dpl-frs:Item1 2021-08-01 2022-07-31 10278045 dpl-frs:CostSales dpl-frs:Item1 2021-07-31 10278045 dpl-frs:CostSales dpl-frs:Item1 2022-07-31 10278045 dpl-frs:DistributionCosts dpl-frs:Item1 2021-08-01 2022-07-31 10278045 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2021-08-01 2022-07-31 10278045 dpl-frs:Item2 2021-08-01 2022-07-31 10278045 dpl-frs:Item2 2021-07-31 10278045 dpl-frs:Item2 2022-07-31 10278045 dpl-frs:CostSales dpl-frs:Item2 2021-08-01 2022-07-31 10278045 dpl-frs:CostSales dpl-frs:Item2 2021-07-31 10278045 dpl-frs:CostSales dpl-frs:Item2 2022-07-31 10278045 dpl-frs:DistributionCosts dpl-frs:Item2 2021-08-01 2022-07-31 10278045 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2021-08-01 2022-07-31 10278045 dpl-frs:Item3 2021-08-01 2022-07-31 10278045 dpl-frs:Item3 2021-07-31 10278045 dpl-frs:Item3 2022-07-31 10278045 dpl-frs:CostSales dpl-frs:Item3 2021-08-01 2022-07-31 10278045 dpl-frs:CostSales dpl-frs:Item3 2021-07-31 10278045 dpl-frs:CostSales dpl-frs:Item3 2022-07-31 10278045 dpl-frs:DistributionCosts dpl-frs:Item3 2021-08-01 2022-07-31 10278045 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2021-08-01 2022-07-31 10278045 dpl-frs:Item4 2021-08-01 2022-07-31 10278045 dpl-frs:Item4 2021-07-31 10278045 dpl-frs:Item4 2022-07-31 10278045 dpl-frs:CostSales dpl-frs:Item4 2021-08-01 2022-07-31 10278045 dpl-frs:CostSales dpl-frs:Item4 2021-07-31 10278045 dpl-frs:CostSales dpl-frs:Item4 2022-07-31 10278045 dpl-frs:DistributionCosts dpl-frs:Item4 2021-08-01 2022-07-31 10278045 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-08-01 2022-07-31 10278045 dpl-frs:Item5 2021-08-01 2022-07-31 10278045 dpl-frs:Item5 2021-07-31 10278045 dpl-frs:Item5 2022-07-31 10278045 dpl-frs:CostSales dpl-frs:Item5 2021-08-01 2022-07-31 10278045 dpl-frs:CostSales dpl-frs:Item5 2021-07-31 10278045 dpl-frs:CostSales dpl-frs:Item5 2022-07-31 10278045 dpl-frs:DistributionCosts dpl-frs:Item5 2021-08-01 2022-07-31 10278045 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-08-01 2022-07-31 10278045 dpl-frs:Item6 2021-08-01 2022-07-31 10278045 dpl-frs:Item6 2021-07-31 10278045 dpl-frs:Item6 2022-07-31 10278045 dpl-frs:CostSales dpl-frs:Item6 2021-08-01 2022-07-31 10278045 dpl-frs:CostSales dpl-frs:Item6 2021-07-31 10278045 dpl-frs:CostSales dpl-frs:Item6 2022-07-31 10278045 dpl-frs:DistributionCosts dpl-frs:Item6 2021-08-01 2022-07-31 10278045 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-08-01 2022-07-31 10278045 dpl-frs:Item7 2021-08-01 2022-07-31 10278045 dpl-frs:Item7 2021-07-31 10278045 dpl-frs:Item7 2022-07-31 10278045 dpl-frs:CostSales dpl-frs:Item7 2021-08-01 2022-07-31 10278045 dpl-frs:CostSales dpl-frs:Item7 2021-07-31 10278045 dpl-frs:CostSales dpl-frs:Item7 2022-07-31 10278045 dpl-frs:DistributionCosts dpl-frs:Item7 2021-08-01 2022-07-31 10278045 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-08-01 2022-07-31 10278045 dpl-frs:Item8 2021-08-01 2022-07-31 10278045 dpl-frs:Item8 2021-07-31 10278045 dpl-frs:Item8 2022-07-31 10278045 dpl-frs:CostSales dpl-frs:Item8 2021-08-01 2022-07-31 10278045 dpl-frs:CostSales dpl-frs:Item8 2021-07-31 10278045 dpl-frs:CostSales dpl-frs:Item8 2022-07-31 10278045 dpl-frs:DistributionCosts dpl-frs:Item8 2021-08-01 2022-07-31 10278045 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-08-01 2022-07-31 10278045 dpl-frs:Item9 2021-08-01 2022-07-31 10278045 dpl-frs:Item9 2021-07-31 10278045 dpl-frs:Item9 2022-07-31 10278045 dpl-frs:CostSales dpl-frs:Item9 2021-08-01 2022-07-31 10278045 dpl-frs:CostSales dpl-frs:Item9 2021-07-31 10278045 dpl-frs:CostSales dpl-frs:Item9 2022-07-31 10278045 dpl-frs:DistributionCosts dpl-frs:Item9 2021-08-01 2022-07-31 10278045 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-08-01 2022-07-31 10278045 dpl-frs:Item10 2021-08-01 2022-07-31 10278045 dpl-frs:Item10 2021-07-31 10278045 dpl-frs:Item10 2022-07-31 10278045 dpl-frs:CostSales dpl-frs:Item10 2021-08-01 2022-07-31 10278045 dpl-frs:CostSales dpl-frs:Item10 2021-07-31 10278045 dpl-frs:CostSales dpl-frs:Item10 2022-07-31 10278045 dpl-frs:DistributionCosts dpl-frs:Item10 2021-08-01 2022-07-31 10278045 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-08-01 2022-07-31 10278045 dpl-frs:Item11 2021-08-01 2022-07-31 10278045 dpl-frs:Item11 2021-07-31 10278045 dpl-frs:Item11 2022-07-31 10278045 dpl-frs:CostSales dpl-frs:Item11 2021-08-01 2022-07-31 10278045 dpl-frs:CostSales dpl-frs:Item11 2021-07-31 10278045 dpl-frs:CostSales dpl-frs:Item11 2022-07-31 10278045 dpl-frs:DistributionCosts dpl-frs:Item11 2021-08-01 2022-07-31 10278045 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-08-01 2022-07-31 10278045 dpl-frs:Item12 2021-08-01 2022-07-31 10278045 dpl-frs:Item12 2021-07-31 10278045 dpl-frs:Item12 2022-07-31 10278045 dpl-frs:CostSales dpl-frs:Item12 2021-08-01 2022-07-31 10278045 dpl-frs:CostSales dpl-frs:Item12 2021-07-31 10278045 dpl-frs:CostSales dpl-frs:Item12 2022-07-31 10278045 dpl-frs:DistributionCosts dpl-frs:Item12 2021-08-01 2022-07-31 10278045 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-08-01 2022-07-31 10278045 1 2021-08-01 2022-07-31 10278045 frs-countries:EnglandWales 2021-08-01 2022-07-31
Registered number: 10278045
Kings Tyres Limited
Unaudited Financial Statements
For The Year Ended 31 July 2023
W G Cann & Co Ltd
66 Oxford Road Denham
Uxbridge
Middlesex
UB9 4DN
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 10278045
2023 2022
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 1,913 2,126
Tangible Assets 5 3,215 2,866
5,128 4,992
CURRENT ASSETS
Stocks 6 10,050 11,136
Debtors 7 2,061 150
Cash at bank and in hand 43,630 35,427
55,741 46,713
Creditors: Amounts Falling Due Within One Year 8 (35,235 ) (27,518 )
NET CURRENT ASSETS (LIABILITIES) 20,506 19,195
TOTAL ASSETS LESS CURRENT LIABILITIES 25,634 24,187
Creditors: Amounts Falling Due After More Than One Year 9 (8,500 ) (11,500 )
NET ASSETS 17,134 12,687
CAPITAL AND RESERVES
Called up share capital 10 100 100
Profit and Loss Account 17,034 12,587
SHAREHOLDERS' FUNDS 17,134 12,687
Page 1
Page 2
For the year ending 31 July 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 Peter Darton
Director
20/03/2024
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
Kings Tyres Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10278045 . The registered office is Sunderlands Estate, Church Lane, Kings Langley, Hertfordshire, WD4 8JU.
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. 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 profit and loss account over its estimated economic life of .... 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:
Freehold 0
Leasehold 0
Plant & Machinery 25% Reducing Balance
Motor Vehicles 0
Fixtures & Fittings 0
Computer Equipment 0
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2022: 3)
3 3
Page 3
Page 4
4. Intangible Assets
Goodwill
£
Cost
As at 1 August 2022 4,000
As at 31 July 2023 4,000
Amortisation
As at 1 August 2022 1,874
Provided during the period 213
As at 31 July 2023 2,087
Net Book Value
As at 31 July 2023 1,913
As at 1 August 2022 2,126
5. Tangible Assets
Plant & Machinery
£
Cost
As at 1 August 2022 7,107
Additions 1,421
As at 31 July 2023 8,528
Depreciation
As at 1 August 2022 4,241
Provided during the period 1,072
As at 31 July 2023 5,313
Net Book Value
As at 31 July 2023 3,215
As at 1 August 2022 2,866
6. Stocks
2023 2022
£ £
Materials 10,050 11,136
10,050 11,136
7. Debtors
2023 2022
£ £
Due within one year
Trade debtors 2,061 150
2,061 150
Page 4
Page 5
8. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 17,901 13,177
Other taxes and social security 458 603
VAT 2,786 2,226
Directors' loan accounts 14,090 11,512
35,235 27,518
9. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 8,500 11,500
8,500 11,500
10. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
Page 5