Acorah Software Products - Accounts Production 14.5.601 false true 30 September 2022 1 October 2021 false 1 October 2022 30 September 2023 30 September 2023 07960333 Mr James Knight Mrs Natalie Knight iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07960333 2022-09-30 07960333 2023-09-30 07960333 2022-10-01 2023-09-30 07960333 frs-core:CurrentFinancialInstruments 2023-09-30 07960333 frs-core:Non-currentFinancialInstruments 2023-09-30 07960333 frs-core:ComputerEquipment 2023-09-30 07960333 frs-core:ComputerEquipment 2022-10-01 2023-09-30 07960333 frs-core:ComputerEquipment 2022-09-30 07960333 frs-core:FurnitureFittings 2023-09-30 07960333 frs-core:FurnitureFittings 2022-10-01 2023-09-30 07960333 frs-core:FurnitureFittings 2022-09-30 07960333 frs-core:NetGoodwill 2023-09-30 07960333 frs-core:NetGoodwill 2022-10-01 2023-09-30 07960333 frs-core:NetGoodwill 2022-09-30 07960333 frs-core:PlantMachinery 2023-09-30 07960333 frs-core:PlantMachinery 2022-10-01 2023-09-30 07960333 frs-core:PlantMachinery 2022-09-30 07960333 frs-core:ShareCapital 2023-09-30 07960333 frs-core:RetainedEarningsAccumulatedLosses 2023-09-30 07960333 frs-bus:PrivateLimitedCompanyLtd 2022-10-01 2023-09-30 07960333 frs-bus:FilletedAccounts 2022-10-01 2023-09-30 07960333 frs-bus:SmallEntities 2022-10-01 2023-09-30 07960333 frs-bus:AuditExempt-NoAccountantsReport 2022-10-01 2023-09-30 07960333 frs-bus:SmallCompaniesRegimeForAccounts 2022-10-01 2023-09-30 07960333 frs-bus:OrdinaryShareClass2 2022-10-01 2023-09-30 07960333 frs-bus:OrdinaryShareClass2 2023-09-30 07960333 frs-bus:Director1 2022-10-01 2023-09-30 07960333 frs-bus:Director2 2022-10-01 2023-09-30 07960333 frs-core:CurrentFinancialInstruments 3 2023-09-30 07960333 frs-countries:EnglandWales 2022-10-01 2023-09-30 07960333 2021-09-30 07960333 2022-09-30 07960333 2021-10-01 2022-09-30 07960333 frs-core:CurrentFinancialInstruments 2022-09-30 07960333 frs-core:Non-currentFinancialInstruments 2022-09-30 07960333 frs-core:WithinOneYear 2022-09-30 07960333 frs-core:ShareCapital 2022-09-30 07960333 frs-core:RetainedEarningsAccumulatedLosses 2022-09-30 07960333 frs-bus:OrdinaryShareClass2 2021-10-01 2022-09-30 07960333 frs-core:CurrentFinancialInstruments 3 2022-09-30
Registered number: 07960333
J R Autotechnics Limited
Unaudited Financial Statements
For The Year Ended 30 September 2023
Advoco (SW) Ltd
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 07960333
2023 2022
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 6,750 7,500
Tangible Assets 5 35,686 33,516
42,436 41,016
CURRENT ASSETS
Stocks 6 113,196 89,196
Debtors 7 6,259 14,677
Cash at bank and in hand 1,166 5,849
120,621 109,722
Creditors: Amounts Falling Due Within One Year 8 (175,347 ) (147,007 )
NET CURRENT ASSETS (LIABILITIES) (54,726 ) (37,285 )
TOTAL ASSETS LESS CURRENT LIABILITIES (12,290 ) 3,731
Creditors: Amounts Falling Due After More Than One Year 9 (29,767 ) (48,852 )
NET LIABILITIES (42,057 ) (45,121 )
CAPITAL AND RESERVES
Called up share capital 11 100 100
Profit and Loss Account (42,157 ) (45,221 )
SHAREHOLDERS' FUNDS (42,057) (45,121)
Page 1
Page 2
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.
On behalf of the board
Mr James Knight
Director
16 April 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
J R Autotechnics Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07960333 . The registered office is 14a Albany Road, Weymouth, Dorset, DT4 9TH.
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, being the amount paid in connection with the acquisition of a business in 2013, is being amortised evenly over its estimated useful life of twenty 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
Fixtures & Fittings 15% on reducing balance
Computer Equipment 33% on cost
2.5. 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 profit and loss account as incurred.
2.6. 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: 5 (2022: 5)
5 5
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4. Intangible Assets
Goodwill
£
Cost
As at 1 October 2022 15,000
As at 30 September 2023 15,000
Amortisation
As at 1 October 2022 7,500
Provided during the period 750
As at 30 September 2023 8,250
Net Book Value
As at 30 September 2023 6,750
As at 1 October 2022 7,500
5. Tangible Assets
Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 October 2022 104,851 2,661 8,244 115,756
Additions 8,787 - 171 8,958
As at 30 September 2023 113,638 2,661 8,415 124,714
Depreciation
As at 1 October 2022 73,128 2,036 7,076 82,240
Provided during the period 5,838 94 856 6,788
As at 30 September 2023 78,966 2,130 7,932 89,028
Net Book Value
As at 30 September 2023 34,672 531 483 35,686
As at 1 October 2022 31,723 625 1,168 33,516
6. Stocks
2023 2022
£ £
Stock 63,000 63,000
Vehicle's stock 50,196 26,196
113,196 89,196
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7. Debtors
2023 2022
£ £
Due within one year
Trade debtors 4,090 9,087
Prepayments and accrued income 2,169 2,090
Other debtors - 3,500
6,259 14,677
8. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts - 1,520
Trade creditors 33,597 31,189
Bank loans and overdrafts 21,795 14,860
Social security and other tax 789 3,436
VAT 6,240 6,468
Other creditors 700 700
Credit Card 65,369 53,316
Accrued expenses 1,475 1,380
Directors' loan accounts 45,382 34,138
175,347 147,007
9. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 29,767 48,852
29,767 48,852
10. Obligations Under Finance Leases and Hire Purchase
2023 2022
£ £
The future minimum finance lease payments are as follows:
Not later than one year - 1,520
11. Share Capital
2023 2022
Allotted, called up but not fully paid £ £
100 Ordinary A Shares of £ 1.00 each 100 100
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