Acorah Software Products - Accounts Production 16.2.850 false true 31 July 2023 1 August 2022 false 1 August 2023 31 July 2024 31 July 2024 10885665 Mr Stephen Parker Mrs Tracie Parker iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10885665 2023-07-31 10885665 2024-07-31 10885665 2023-08-01 2024-07-31 10885665 frs-core:CurrentFinancialInstruments 2024-07-31 10885665 frs-core:Non-currentFinancialInstruments 2024-07-31 10885665 frs-core:BetweenOneFiveYears 2024-07-31 10885665 frs-core:ComputerEquipment 2024-07-31 10885665 frs-core:ComputerEquipment 2023-08-01 2024-07-31 10885665 frs-core:ComputerEquipment 2023-07-31 10885665 frs-core:FurnitureFittings 2024-07-31 10885665 frs-core:FurnitureFittings 2023-08-01 2024-07-31 10885665 frs-core:FurnitureFittings 2023-07-31 10885665 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-07-31 10885665 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-08-01 2024-07-31 10885665 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-07-31 10885665 frs-core:MotorVehicles 2024-07-31 10885665 frs-core:MotorVehicles 2023-08-01 2024-07-31 10885665 frs-core:MotorVehicles 2023-07-31 10885665 frs-core:PlantMachinery 2024-07-31 10885665 frs-core:PlantMachinery 2023-08-01 2024-07-31 10885665 frs-core:PlantMachinery 2023-07-31 10885665 frs-core:WithinOneYear 2024-07-31 10885665 frs-core:ShareCapital 2024-07-31 10885665 frs-core:RetainedEarningsAccumulatedLosses 2024-07-31 10885665 frs-bus:PrivateLimitedCompanyLtd 2023-08-01 2024-07-31 10885665 frs-bus:FilletedAccounts 2023-08-01 2024-07-31 10885665 frs-bus:SmallEntities 2023-08-01 2024-07-31 10885665 frs-bus:AuditExempt-NoAccountantsReport 2023-08-01 2024-07-31 10885665 frs-bus:SmallCompaniesRegimeForAccounts 2023-08-01 2024-07-31 10885665 frs-bus:Director1 2023-08-01 2024-07-31 10885665 frs-bus:Director2 2023-08-01 2024-07-31 10885665 frs-countries:EnglandWales 2023-08-01 2024-07-31 10885665 2022-07-31 10885665 2023-07-31 10885665 2022-08-01 2023-07-31 10885665 frs-core:CurrentFinancialInstruments 2023-07-31 10885665 frs-core:Non-currentFinancialInstruments 2023-07-31 10885665 frs-core:BetweenOneFiveYears 2023-07-31 10885665 frs-core:WithinOneYear 2023-07-31 10885665 frs-core:ShareCapital 2023-07-31 10885665 frs-core:RetainedEarningsAccumulatedLosses 2023-07-31
Registered number: 10885665
Autohandler Ltd
Unaudited Financial Statements
For The Year Ended 31 July 2024
Whittaker Gregory & Co Ltd
21 Horse Street
Chipping Sodbury
Bristol
BS37 6DA
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 10885665
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1,021,548 879,877
1,021,548 879,877
CURRENT ASSETS
Stocks 5 279,639 282,490
Debtors 6 5,908 6,382
Cash at bank and in hand 19,581 33,283
305,128 322,155
Creditors: Amounts Falling Due Within One Year 7 (415,976 ) (445,900 )
NET CURRENT ASSETS (LIABILITIES) (110,848 ) (123,745 )
TOTAL ASSETS LESS CURRENT LIABILITIES 910,700 756,132
Creditors: Amounts Falling Due After More Than One Year 8 (651,028 ) (502,264 )
NET ASSETS 259,672 253,868
CAPITAL AND RESERVES
Called up share capital 10 100 100
Profit and Loss Account 259,572 253,768
SHAREHOLDERS' FUNDS 259,672 253,868
Page 1
Page 2
For the year ending 31 July 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
Mr Stephen Parker
Director
03/04/2025
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
Autohandler Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 10885665 . The registered office is Collett Way, Yate, Bristol, Avon, BS37 5NL.
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. 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 n/a
Plant & Machinery 25% Reducing Balance
Motor Vehicles 25% Reducing Balance
Fixtures & Fittings 25% Reducing Balance
Computer Equipment 33% Straight Line
2.4. 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.
2.5. 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: 2 (2023: 2)
2 2
Page 3
Page 4
4. Tangible Assets
Land & Property
Freehold Plant & Machinery Motor Vehicles Fixtures & Fittings
£ £ £ £
Cost
As at 1 August 2023 814,751 43,438 55,000 1,149
Additions 140,000 - 20,571 3,300
As at 31 July 2024 954,751 43,438 75,571 4,449
Depreciation
As at 1 August 2023 - 9,313 24,271 876
Provided during the period - 8,482 12,825 893
As at 31 July 2024 - 17,795 37,096 1,769
Net Book Value
As at 31 July 2024 954,751 25,643 38,475 2,680
As at 1 August 2023 814,751 34,125 30,729 273
Computer Equipment Total
£ £
Cost
As at 1 August 2023 4,298 918,636
Additions - 163,871
As at 31 July 2024 4,298 1,082,507
Depreciation
As at 1 August 2023 4,299 38,759
Provided during the period - 22,200
As at 31 July 2024 4,299 60,959
Net Book Value
As at 31 July 2024 (1 ) 1,021,548
As at 1 August 2023 (1 ) 879,877
5. Stocks
2024 2023
£ £
Stock 279,639 282,490
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6. Debtors
2024 2023
£ £
Due within one year
Prepayments and accrued income 5,750 3,752
VAT - 2,630
Other taxes and social security 158 -
5,908 6,382
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 24,492 7,540
Trade creditors (2 ) 9,297
Bank loans and overdrafts 68,914 89,905
Corporation tax 8,814 27,629
Other taxes and social security - 1,067
VAT 14,165 -
Other creditors 99,665 93,229
Accruals and deferred income 900 900
Directors' loan accounts 199,028 216,333
415,976 445,900
8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 25,080 -
Bank loans 625,948 502,264
651,028 502,264
9. Obligations Under Finance Leases and Hire Purchase
2024 2023
£ £
The future minimum finance lease payments are as follows:
Not later than one year 24,492 7,540
Later than one year and not later than five years 25,080 -
49,572 7,540
49,572 7,540
10. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
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