Acorah Software Products - Accounts Production 16.1.300 false true 30 April 2023 1 May 2022 false 1 May 2023 30 April 2024 30 April 2024 11866935 Mr John Child Mrs Amanda Wilkinson iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11866935 2023-04-30 11866935 2024-04-30 11866935 2023-05-01 2024-04-30 11866935 frs-core:CurrentFinancialInstruments 2024-04-30 11866935 frs-core:NetGoodwill 2024-04-30 11866935 frs-core:NetGoodwill 2023-05-01 2024-04-30 11866935 frs-core:NetGoodwill 2023-04-30 11866935 frs-core:MotorVehicles 2024-04-30 11866935 frs-core:MotorVehicles 2023-05-01 2024-04-30 11866935 frs-core:MotorVehicles 2023-04-30 11866935 frs-core:PlantMachinery 2024-04-30 11866935 frs-core:PlantMachinery 2023-05-01 2024-04-30 11866935 frs-core:PlantMachinery 2023-04-30 11866935 frs-core:ShareCapital 2024-04-30 11866935 frs-core:RetainedEarningsAccumulatedLosses 2024-04-30 11866935 frs-bus:PrivateLimitedCompanyLtd 2023-05-01 2024-04-30 11866935 frs-bus:FilletedAccounts 2023-05-01 2024-04-30 11866935 frs-bus:SmallEntities 2023-05-01 2024-04-30 11866935 frs-bus:AuditExempt-NoAccountantsReport 2023-05-01 2024-04-30 11866935 frs-bus:SmallCompaniesRegimeForAccounts 2023-05-01 2024-04-30 11866935 frs-bus:Director1 2023-05-01 2024-04-30 11866935 frs-bus:CompanySecretary1 2023-05-01 2024-04-30 11866935 frs-countries:EnglandWales 2023-05-01 2024-04-30 11866935 2022-04-30 11866935 2023-04-30 11866935 2022-05-01 2023-04-30 11866935 frs-core:CurrentFinancialInstruments 2023-04-30 11866935 frs-core:ShareCapital 2023-04-30 11866935 frs-core:RetainedEarningsAccumulatedLosses 2023-04-30
Registered number: 11866935
Stan Pearson (Motor Engineers) Limited
Unaudited Financial Statements
For The Year Ended 30 April 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 11866935
2024 2023
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 42,000 56,000
Tangible Assets 5 41,940 24,930
83,940 80,930
CURRENT ASSETS
Stocks 6 1,500 1,500
Debtors 7 12,992 14,012
Cash at bank and in hand 90,068 91,161
104,560 106,673
Creditors: Amounts Falling Due Within One Year 8 (128,323 ) (130,017 )
NET CURRENT ASSETS (LIABILITIES) (23,763 ) (23,344 )
TOTAL ASSETS LESS CURRENT LIABILITIES 60,177 57,586
PROVISIONS FOR LIABILITIES
Deferred Taxation (7,969 ) (4,493 )
NET ASSETS 52,208 53,093
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account 52,108 52,993
SHAREHOLDERS' FUNDS 52,208 53,093
Page 1
Page 2
For the year ending 30 April 2024 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 John Child
Director
28/01/2025
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
Stan Pearson (Motor Engineers) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 11866935 . The registered office is 50-54 Berry Lane , Longridge, Preston, Lancashire, PR3 3JP.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historic cost convention and in accordance with the FRS 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 comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
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 5 years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. 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 basis:
Plant & Machinery 20% Reducing Balance
Motor Vehicles 25% Reducing Balance
2.5. Stocks and Work in Progress
Stock is valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks.
2.6. Taxation
Taxation represents the sum of the tax currently payable and deferred tax.

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 all 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. 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.
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3. Average Number of Employees
Average number of employees, including directors, during the year was:
2024 2023
Sales, marketing and distribution 1 1
1 1
4. Intangible Assets
Goodwill
£
Cost
As at 1 May 2023 70,000
As at 30 April 2024 70,000
Amortisation
As at 1 May 2023 14,000
Provided during the period 14,000
As at 30 April 2024 28,000
Net Book Value
As at 30 April 2024 42,000
As at 1 May 2023 56,000
5. Tangible Assets
Plant & Machinery Motor Vehicles Total
£ £ £
Cost
As at 1 May 2023 8,466 38,160 46,626
Additions - 31,907 31,907
Disposals - (21,420 ) (21,420 )
As at 30 April 2024 8,466 48,647 57,113
Depreciation
As at 1 May 2023 4,376 17,320 21,696
Provided during the period 815 7,177 7,992
Disposals - (14,515 ) (14,515 )
As at 30 April 2024 5,191 9,982 15,173
Net Book Value
As at 30 April 2024 3,275 38,665 41,940
As at 1 May 2023 4,090 20,840 24,930
Page 4
Page 5
6. Stocks
2024 2023
£ £
Materials 1,500 1,500
7. Debtors
2024 2023
£ £
Due within one year
Trade debtors 11,149 12,463
Prepayments and accrued income 1,843 1,549
12,992 14,012
8. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 5,814 5,097
Corporation tax 6,180 6,545
VAT 1,679 5,965
Other creditors 541 -
Accruals and deferred income 3,597 3,343
Director's loan account 110,512 109,067
128,323 130,017
9. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
Page 5