Acorah Software Products - Accounts Production 16.3.350 false true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 07695854 Timothy Scurlock Alice Morgan iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07695854 2024-03-31 07695854 2025-03-31 07695854 2024-04-01 2025-03-31 07695854 frs-core:CurrentFinancialInstruments 2025-03-31 07695854 frs-core:ComputerEquipment 2025-03-31 07695854 frs-core:ComputerEquipment 2024-04-01 2025-03-31 07695854 frs-core:ComputerEquipment 2024-03-31 07695854 frs-core:FurnitureFittings 2024-04-01 2025-03-31 07695854 frs-core:MotorVehicles 2025-03-31 07695854 frs-core:MotorVehicles 2024-04-01 2025-03-31 07695854 frs-core:MotorVehicles 2024-03-31 07695854 frs-core:ShareCapital 2025-03-31 07695854 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 07695854 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 07695854 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 07695854 frs-bus:SmallEntities 2024-04-01 2025-03-31 07695854 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 07695854 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 07695854 frs-core:AcceleratedTaxDepreciationDeferredTax 2025-03-31 07695854 frs-bus:Director1 2024-04-01 2025-03-31 07695854 frs-bus:Director1 2024-03-31 07695854 frs-bus:Director1 2025-03-31 07695854 frs-bus:Director2 2024-04-01 2025-03-31 07695854 frs-bus:Director2 2024-03-31 07695854 frs-bus:Director2 2025-03-31 07695854 frs-countries:EnglandWales 2024-04-01 2025-03-31 07695854 2023-03-31 07695854 2024-03-31 07695854 2023-04-01 2024-03-31 07695854 frs-core:CurrentFinancialInstruments 2024-03-31 07695854 frs-core:ShareCapital 2024-03-31 07695854 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31 07695854 frs-core:AcceleratedTaxDepreciationDeferredTax 2024-03-31
Registered number: 07695854
Automotive Lean Consulting Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2025
David Birch - Brook Lane Services Ltd
Chartered Accountants
The Brook
18b Shefford Road
Meppershall
Bedfordshire
SG17 5LJ
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—5
Page 1
Balance Sheet
Registered number: 07695854
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 33,265 41,275
33,265 41,275
CURRENT ASSETS
Debtors 5 6,521 24,040
Cash at bank and in hand 8,505 3,438
15,026 27,478
Creditors: Amounts Falling Due Within One Year 6 (28,991 ) (48,551 )
NET CURRENT ASSETS (LIABILITIES) (13,965 ) (21,073 )
TOTAL ASSETS LESS CURRENT LIABILITIES 19,300 20,202
PROVISIONS FOR LIABILITIES
Deferred Taxation 7 (6,321 ) (7,843 )
NET ASSETS 12,979 12,359
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account 12,879 12,259
SHAREHOLDERS' FUNDS 12,979 12,359
For the year ending 31 March 2025 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
Timothy Scurlock
Director
26th May 2025
The notes on pages 2 to 5 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Automotive Lean Consulting Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 07695854
The registered office is at The Laurels , 22 Horn Street, Winslow, Buckingham, MK18 3AL.
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 for services rendered and supoprting items supplied, net of discounts and Value Added Tax.
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. 
Revenue is recognised when there is an entitlement to receive consideration for the services provided.
2.3. Tangible Fixed Assets and Depreciation
Tangible assets are initially recorded at cost, and subsequently stated at cost less accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation or impairment losses.
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life as follows:
Motor Vehicles 20% reducing balance
Office Equipment 33% straightline
Computer Equipment 33% straightline
An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.
2.4. Financial Instruments
Debtors and Creditors
Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses from impairment or amounts written off are recognised in the profit and loss account.
Loans and borrowings
Loans and borrowings are initially recognised at the transaction price including related costs. Subsequently they are measured at amortised cost using the effective interest rate method, less impairment if applicable. Impairment is computed as the difference between the carrying value of an asset and best estimate of the recoverable amount if sold in the open market at balance sheet date. If an arrangement constitutes a finance transaction it is measured at present value.
Cash at bank and in hand
Cash at bank and in hand is represented by cash in hand and deposits with financial institutions repayable without penalty within three months. Cash equivalents are highly liquid investments that mature within three months from date of acquisition or deposit or notice of withdrawal and are readily convertible to known amounts of cash with insignificant risks of a change in value.
Provisions for liabilities
Provisions for liabilities are made where an event has taken place that gives the company a legal or constructive obligation and a reliable estimate can be made of the amount payable, or that may become payable, taking into account relevant facts, risks, uncertainties and stages of negotiation of a settlement sum.
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2.5. Taxation
The income tax expense represents the sum of the tax currently payable and deferred tax.
Current tax payable
The tax currently payable is based on taxable profit for the year. 
Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. 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
Deferred tax is recognised on 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. 
Deferred tax liabilities are generally recognised for all taxable timing differences. 
Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. 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. 
Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or Deferred tax
Current or deferred tax for the year is recognised in profit or loss, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
2.6. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they are paid or become payable in accordance with the rules of the scheme.
2.7. Impairment of assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. 
Where the carrying value exceeds the recoverable amount, the asset is impaired and a deficit recognised in the Profit & Loss Account.  Prior years impairments are also reviewed for possible reversal at each reporting date.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2024: 3)
3 3
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Page 4
4. Tangible Assets
Motor Vehicles Computer Equipment Total
£ £ £
Cost
As at 1 April 2024 49,395 1,617 51,012
Additions - 750 750
As at 31 March 2025 49,395 2,367 51,762
Depreciation
As at 1 April 2024 8,976 761 9,737
Provided during the period 8,084 676 8,760
As at 31 March 2025 17,060 1,437 18,497
Net Book Value
As at 31 March 2025 32,335 930 33,265
As at 1 April 2024 40,419 856 41,275
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 4,871 8,912
Prepayments and accrued income 274 424
Directors' loan accounts 1,376 14,704
6,521 24,040
The director's loan is unsecured, interest free and repayable on demand.
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Corporation tax 7,791 8,592
PAYE/NIC payable 1,658 745
VAT 10,487 6,057
Accruals and deferred income 8,393 32,495
Directors' loan accounts 662 662
28,991 48,551
The director's loans are unsecured, interest free and repayable on demand.
7. Deferred Taxation
The provision for deferred tax relates to Capital Allowances for Tax Relief purposes in advance of depreciation of the respective assets as follows:
2025 2024
£ £
Accelerated capital allowances 6,321 7,843
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8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
9. Directors Advances, Credits and Guarantees
Included within Debtors and Creditors respectively are the following loans from directors:
As at 1 April 2024 Amounts advanced Amounts repaid Amounts written off As at 31 March 2025
£ £ £ £ £
Mr Timothy Scurlock 14,704 59,824 (73,152 ) - 1,376
Mrs Alice Morgan (662 ) - - - (662 )
The Directors loans are unsecured, interest free and repayable on demand.
Dividends were paid to the directors during the year as follows:
2025 2024
£ £
Timothy Scurlock 25,000 32,450
Alice Morgan 510 662
10. Dividends
2025 2024
£ £
On equity shares:
Interim dividend paid 25,510 33,112
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