Acorah Software Products - Accounts Production 16.3.350 false true 31 October 2023 1 November 2022 false 1 November 2023 31 October 2024 31 October 2024 04933420 Mr Philip Faure Mrs Solette Faure Mrs Solette Faure iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04933420 2023-10-31 04933420 2024-10-31 04933420 2023-11-01 2024-10-31 04933420 frs-core:CurrentFinancialInstruments 2024-10-31 04933420 frs-core:Non-currentFinancialInstruments 2024-10-31 04933420 frs-core:ComputerEquipment 2024-10-31 04933420 frs-core:ComputerEquipment 2023-11-01 2024-10-31 04933420 frs-core:ComputerEquipment 2023-10-31 04933420 frs-core:FurnitureFittings 2024-10-31 04933420 frs-core:FurnitureFittings 2023-11-01 2024-10-31 04933420 frs-core:FurnitureFittings 2023-10-31 04933420 frs-core:PlantMachinery 2024-10-31 04933420 frs-core:PlantMachinery 2023-11-01 2024-10-31 04933420 frs-core:PlantMachinery 2023-10-31 04933420 frs-core:OtherReservesSubtotal 2024-10-31 04933420 frs-core:ShareCapital 2024-10-31 04933420 frs-core:RetainedEarningsAccumulatedLosses 2024-10-31 04933420 frs-bus:PrivateLimitedCompanyLtd 2023-11-01 2024-10-31 04933420 frs-bus:FilletedAccounts 2023-11-01 2024-10-31 04933420 frs-bus:SmallEntities 2023-11-01 2024-10-31 04933420 frs-bus:AuditExempt-NoAccountantsReport 2023-11-01 2024-10-31 04933420 frs-bus:SmallCompaniesRegimeForAccounts 2023-11-01 2024-10-31 04933420 frs-bus:Director1 2023-11-01 2024-10-31 04933420 frs-bus:Director2 2023-11-01 2024-10-31 04933420 frs-bus:CompanySecretary1 2023-11-01 2024-10-31 04933420 frs-countries:EnglandWales 2023-11-01 2024-10-31 04933420 2022-10-31 04933420 2023-10-31 04933420 2022-11-01 2023-10-31 04933420 frs-core:CurrentFinancialInstruments 2023-10-31 04933420 frs-core:Non-currentFinancialInstruments 2023-10-31 04933420 frs-core:OtherReservesSubtotal 2023-10-31 04933420 frs-core:ShareCapital 2023-10-31 04933420 frs-core:RetainedEarningsAccumulatedLosses 2023-10-31
Registered number: 04933420
Wheel Alignment And Balljoint Centre Limited
Unaudited Financial Statements
For The Year Ended 31 October 2024
Pennington Silver
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 04933420
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 7,060 8,306
7,060 8,306
CURRENT ASSETS
Debtors 5 5,320 7,744
Cash at bank and in hand 26,625 18,751
31,945 26,495
Creditors: Amounts Falling Due Within One Year 6 (72,197 ) (75,122 )
NET CURRENT ASSETS (LIABILITIES) (40,252 ) (48,627 )
TOTAL ASSETS LESS CURRENT LIABILITIES (33,192 ) (40,321 )
Creditors: Amounts Falling Due After More Than One Year 7 - (5,910 )
NET LIABILITIES (33,192 ) (46,231 )
CAPITAL AND RESERVES
Called up share capital 8 100 100
Other reserves 87,489 91,039
Profit and Loss Account (120,781 ) (137,370 )
SHAREHOLDERS' FUNDS (33,192) (46,231)
Page 1
Page 2
For the year ending 31 October 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 Philip Faure
Director
Mrs Solette Faure
Director
28/05/2025
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Wheel Alignment And Balljoint Centre Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04933420 . The registered office is 17 Forth Street, Liverpool, L20 8NL.
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 been invoiced for the goods.
Rendering of services
Turnover from the rendering of services is recognised when the work has been completed and the customer has been invoiced.
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:
Plant & Machinery 15% on reducing balance
Fixtures & Fittings 15% on reducing balance
Computer Equipment 25% on reducing balance
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2023: 4)
3 4
4. Tangible Assets
Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 November 2023 113,678 154 1,997 115,829
As at 31 October 2024 113,678 154 1,997 115,829
Depreciation
As at 1 November 2023 105,389 146 1,988 107,523
Provided during the period 1,243 1 2 1,246
As at 31 October 2024 106,632 147 1,990 108,769
Net Book Value
As at 31 October 2024 7,046 7 7 7,060
As at 1 November 2023 8,289 8 9 8,306
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5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 4,489 7,744
Other debtors 831 -
5,320 7,744
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 2,777 2,740
Bank loans and overdrafts 7,000 7,734
Bank loans 1-2yrs 6,248 7,000
Other taxes and social security 974 53,412
VAT 53,217 779
Other creditors 322 1,798
Accruals and deferred income 1,659 1,659
72,197 75,122
7. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 2-5yrs - 5,910
8. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
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