Acorah Software Products - Accounts Production 16.1.300 false true 30 September 2023 1 October 2022 false 1 October 2023 30 September 2024 30 September 2024 03835177 Mr C Mattock Mrs L E Betteley Mr S J Betteley Mrs L E Betteley iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 03835177 2023-09-30 03835177 2024-09-30 03835177 2023-10-01 2024-09-30 03835177 frs-core:CurrentFinancialInstruments 2024-09-30 03835177 frs-core:ComputerEquipment 2024-09-30 03835177 frs-core:ComputerEquipment 2023-10-01 2024-09-30 03835177 frs-core:ComputerEquipment 2023-09-30 03835177 frs-core:FurnitureFittings 2024-09-30 03835177 frs-core:FurnitureFittings 2023-10-01 2024-09-30 03835177 frs-core:FurnitureFittings 2023-09-30 03835177 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-09-30 03835177 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-10-01 2024-09-30 03835177 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-09-30 03835177 frs-core:MotorVehicles 2024-09-30 03835177 frs-core:MotorVehicles 2023-10-01 2024-09-30 03835177 frs-core:MotorVehicles 2023-09-30 03835177 frs-core:ShareCapital 2024-09-30 03835177 frs-core:RetainedEarningsAccumulatedLosses 2023-10-01 2024-09-30 03835177 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30 03835177 frs-bus:PrivateLimitedCompanyLtd 2023-10-01 2024-09-30 03835177 frs-bus:FilletedAccounts 2023-10-01 2024-09-30 03835177 frs-bus:SmallEntities 2023-10-01 2024-09-30 03835177 frs-bus:AuditExemptWithAccountantsReport 2023-10-01 2024-09-30 03835177 frs-bus:SmallCompaniesRegimeForAccounts 2023-10-01 2024-09-30 03835177 frs-bus:Director1 2023-10-01 2024-09-30 03835177 frs-bus:Director2 2023-10-01 2024-09-30 03835177 frs-bus:Director3 2023-10-01 2024-09-30 03835177 frs-bus:CompanySecretary1 2023-10-01 2024-09-30 03835177 frs-core:CurrentFinancialInstruments 9 2024-09-30 03835177 frs-countries:EnglandWales 2023-10-01 2024-09-30 03835177 2022-09-30 03835177 2023-09-30 03835177 2022-10-01 2023-09-30 03835177 frs-core:CurrentFinancialInstruments 2023-09-30 03835177 frs-core:ShareCapital 2022-09-30 03835177 frs-core:ShareCapital 2023-09-30 03835177 frs-core:RetainedEarningsAccumulatedLosses 2022-10-01 2023-09-30 03835177 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2022-09-30 03835177 frs-core:RetainedEarningsAccumulatedLosses 2023-09-30 03835177 frs-core:CurrentFinancialInstruments 9 2023-09-30
Registered number: 03835177
Southern Mobility Centres Limited
Unaudited Financial Statements
For The Year Ended 30 September 2024
Contents
Page
Accountant's Report 1
Balance Sheet 2—3
Statement of Changes in Equity 4
Notes to the Financial Statements 5—7
Page 1
Accountant's Report
Chartered Accountant's report to the directors on the preparation of the unaudited statutory accounts of Southern Mobility Centres Limited for the year ended 30 September 2024
In order to assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of Southern Mobility Centres Limited for the year ended 30 September 2024 which comprise the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given to us.
As a practising member of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within ICAEW's regulations and guidance at:
http://www.icaew.com/en/membership/regulations-standards-and-guidance.
This report is made solely to the directors of Southern Mobility Centres Limited , as a body, in accordance with the terms of our engagement letter dated 22 February 2023. Our work has been undertaken solely to prepare for your approval the accounts of Southern Mobility Centres Limited and state those matters that we have agreed to state to the directors of Southern Mobility Centres Limited , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Southern Mobility Centres Limited and its directors, as a body, for our work or for this report.
It is your duty to ensure that Southern Mobility Centres Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Southern Mobility Centres Limited . You consider that Southern Mobility Centres Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit of the accounts of Southern Mobility Centres Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.
Signed
26/03/2025
Cornfield Accountants Limited
Chartered Accountants
5 Cornfield Terrace
Eastbourne
East Sussex
BN21 4NN
Page 1
Page 2
Balance Sheet
Registered number: 03835177
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 27,747 35,737
27,747 35,737
CURRENT ASSETS
Stocks 5 106,587 104,721
Debtors 6 226,771 276,250
Cash at bank and in hand 559,854 440,850
893,212 821,821
Creditors: Amounts Falling Due Within One Year 7 (193,428 ) (183,265 )
NET CURRENT ASSETS (LIABILITIES) 699,784 638,556
TOTAL ASSETS LESS CURRENT LIABILITIES 727,531 674,293
PROVISIONS FOR LIABILITIES
Deferred Taxation (5,855 ) (7,741 )
NET ASSETS 721,676 666,552
CAPITAL AND RESERVES
Called up share capital 100 100
Profit and Loss Account 721,576 666,452
SHAREHOLDERS' FUNDS 721,676 666,552
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Page 3
For the year ending 30 September 2024 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
Mrs L E Betteley
Director
26/03/2025
The notes on pages 5 to 7 form part of these financial statements.
Page 3
Page 4
Statement of Changes in Equity
Share Capital Profit and Loss Account Total
£ £ £
As at 1 October 2022 100 630,858 630,958
Profit for the year and total comprehensive income - 55,994 55,994
Dividends paid - (20,400) (20,400)
As at 30 September 2023 and 1 October 2023 100 666,452 666,552
Profit for the year and total comprehensive income - 71,524 71,524
Dividends paid - (16,400) (16,400)
As at 30 September 2024 100 721,576 721,676
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Page 5
Notes to the Financial Statements
1. General Information
Southern Mobility Centres Limited is a private company, limited by shares, incorporated in England & Wales, registered number 03835177 . The registered office is Mobility House, 2a Cavendish Avenue, Eastbourne, East Sussex, BN22 8EN.
The presentation currency of the financial statements is the Pound Sterling (£).  
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical 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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.  
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, assets held under finance leases are depreciated in the same way as owned assets:
Leasehold 15% on reducing balance
Motor Vehicles 25% on reducing balance
Fixtures & Fittings 15% on reducing balance
Computer Equipment 33.33% straightline
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.
2.5. Taxation
Taxation represents the sum of the tax currently payable and deferred tax. 
The company's liability to tax is calculated using the 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 the assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. 
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period to which the liability is settled or the asset realised, based on tax rates and laws that have been enacted or substantively enacted by the end of the reporting period. 
2.6. Pensions
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate. 
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3. Average Number of Employees
Average number of employees, including directors, during the year was as follows: 15 (2023: 15)
15 15
4. Tangible Assets
Land & Property
Leasehold Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 October 2023 36,038 185,023 66,586 11,868 299,515
Additions - - - 2,019 2,019
Disposals - (73,889 ) - - (73,889 )
As at 30 September 2024 36,038 111,134 66,586 13,887 227,645
Depreciation
As at 1 October 2023 34,455 156,344 61,111 11,868 263,778
Provided during the period 237 6,798 821 673 8,529
Disposals - (72,409 ) - - (72,409 )
As at 30 September 2024 34,692 90,733 61,932 12,541 199,898
Net Book Value
As at 30 September 2024 1,346 20,401 4,654 1,346 27,747
As at 1 October 2023 1,583 28,679 5,475 - 35,737
5. Stocks
2024 2023
£ £
Stock 106,587 104,721
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 217,314 263,908
Prepayments 9,457 7,939
VAT - 4,403
226,771 276,250
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7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 128,722 128,760
Corporation tax 22,737 13,570
Other taxes and social security 7,792 7,820
VAT 7,015 -
Other creditors 4,540 4,128
Accruals and deferred income 17,481 24,798
Directors' loan accounts 5,141 4,189
193,428 183,265
8. Pension Commitments
The company operates a defined contribution pension scheme for Southern Mobility Centres Ltd The assets of the scheme are held separately from those of the company in an independently administered fund. At the balance sheet date unpaid contributions of £2,218 (PY £4,128) were due to the fund. They are included in Other Creditors.
9. Related Party Transactions
Included in other creditors at the year end is £5,141 (2023: £4,189) owed to a Director. The loan is interest free and repayable on demand.
During the year the company paid rent in regard to a commercial property amounting to £12,000 (2023: £12,000) to Mr and Mrs Betteley, directors of the company. 
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