Acorah Software Products - Accounts Production 14.5.601 false true 30 November 2022 1 December 2021 false 1 December 2022 30 November 2023 30 November 2023 10461549 Mr Anthony David VILLAFRATI iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10461549 2022-11-30 10461549 2023-11-30 10461549 2022-12-01 2023-11-30 10461549 frs-core:CurrentFinancialInstruments 2023-11-30 10461549 frs-core:Non-currentFinancialInstruments 2023-11-30 10461549 frs-core:BetweenOneFiveYears 2023-11-30 10461549 frs-core:NetGoodwill 2023-11-30 10461549 frs-core:NetGoodwill 2022-12-01 2023-11-30 10461549 frs-core:NetGoodwill 2022-11-30 10461549 frs-core:MotorVehicles 2023-11-30 10461549 frs-core:MotorVehicles 2022-12-01 2023-11-30 10461549 frs-core:MotorVehicles 2022-11-30 10461549 frs-core:PlantMachinery 2023-11-30 10461549 frs-core:PlantMachinery 2022-12-01 2023-11-30 10461549 frs-core:PlantMachinery 2022-11-30 10461549 frs-core:WithinOneYear 2023-11-30 10461549 frs-core:ShareCapital 2023-11-30 10461549 frs-core:RetainedEarningsAccumulatedLosses 2023-11-30 10461549 frs-bus:PrivateLimitedCompanyLtd 2022-12-01 2023-11-30 10461549 frs-bus:FilletedAccounts 2022-12-01 2023-11-30 10461549 frs-bus:SmallEntities 2022-12-01 2023-11-30 10461549 frs-bus:AuditExempt-NoAccountantsReport 2022-12-01 2023-11-30 10461549 frs-bus:SmallCompaniesRegimeForAccounts 2022-12-01 2023-11-30 10461549 frs-bus:Director1 2022-12-01 2023-11-30 10461549 frs-bus:Director1 2022-11-30 10461549 frs-bus:Director1 2023-11-30 10461549 frs-countries:EnglandWales 2022-12-01 2023-11-30 10461549 2021-11-30 10461549 2022-11-30 10461549 2021-12-01 2022-11-30 10461549 frs-core:CurrentFinancialInstruments 2022-11-30 10461549 frs-core:Non-currentFinancialInstruments 2022-11-30 10461549 frs-core:BetweenOneFiveYears 2022-11-30 10461549 frs-core:WithinOneYear 2022-11-30 10461549 frs-core:ShareCapital 2022-11-30 10461549 frs-core:RetainedEarningsAccumulatedLosses 2022-11-30
Registered number: 10461549
ADV CAR CARE SERVICES LIMITED
Unaudited Financial Statements
For The Year Ended 30 November 2023
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 10461549
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 16,713 20,926
16,713 20,926
CURRENT ASSETS
Debtors 6 9,523 7,860
Cash at bank and in hand 10,827 11,499
20,350 19,359
Creditors: Amounts Falling Due Within One Year 7 (9,859 ) (8,114 )
NET CURRENT ASSETS (LIABILITIES) 10,491 11,245
TOTAL ASSETS LESS CURRENT LIABILITIES 27,204 32,171
Creditors: Amounts Falling Due After More Than One Year 8 (25,473 ) (31,952 )
NET ASSETS 1,731 219
CAPITAL AND RESERVES
Called up share capital 10 100 100
Profit and Loss Account 1,631 119
SHAREHOLDERS' FUNDS 1,731 219
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For the year ending 30 November 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 Anthony David VILLAFRATI
Director
30/08/2024
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
ADV CAR CARE SERVICES LIMITED is a private company, limited by shares, incorporated in England & Wales, registered number 10461549 . The registered office is Hawkes Oak House Hawkes Mill Lane, Allesley, Coventry, United Kingdom, CV5 9FP.
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:
Plant & Machinery 15 RBM
Motor Vehicles 25% RBM
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2022: 1)
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4. Intangible Assets
Goodwill
£
Cost
As at 1 December 2022 15,000
As at 30 November 2023 15,000
Amortisation
As at 1 December 2022 15,000
As at 30 November 2023 15,000
5. Tangible Assets
Plant & Machinery Motor Vehicles Total
£ £ £
Cost
As at 1 December 2022 1,598 25,472 27,070
As at 30 November 2023 1,598 25,472 27,070
Depreciation
As at 1 December 2022 1,050 5,094 6,144
Provided during the period 137 4,076 4,213
As at 30 November 2023 1,187 9,170 10,357
Net Book Value
As at 30 November 2023 411 16,302 16,713
As at 1 December 2022 548 20,378 20,926
6. Debtors
2023 2022
£ £
Due within one year
Trade debtors 2,493 470
Other debtors 7,030 7,390
9,523 7,860
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts 3,748 3,748
Trade creditors 1,148 1,122
Bank loans and overdrafts 2,059 2,059
Amounts owed to participating interests (208 ) (208 )
Other creditors 383 383
Taxation and social security 2,729 1,010
9,859 8,114
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8. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts 20,380 24,316
Bank loans 5,093 7,636
25,473 31,952
9. Obligations Under Finance Leases and Hire Purchase
2023 2022
£ £
The future minimum finance lease payments are as follows:
Not later than one year 3,748 3,748
Later than one year and not later than five years 20,380 24,316
24,128 28,064
24,128 28,064
10. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
11. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 December 2022 Amounts advanced Amounts repaid Amounts written off As at 30 November 2023
£ £ £ £ £
Mr Anthony David VILLAFRATI 5,518 - - - -
The above loan is unsecured, interest free and repayable on demand.
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