Acorah Software Products - Accounts Production 16.4.675 false true 30 April 2024 1 May 2023 false 1 May 2024 30 April 2025 30 April 2025 05794919 Mr Dickon Simmons true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 05794919 2024-04-30 05794919 2025-04-30 05794919 2024-05-01 2025-04-30 05794919 frs-core:CurrentFinancialInstruments 2025-04-30 05794919 frs-core:Non-currentFinancialInstruments 2025-04-30 05794919 frs-core:FurnitureFittings 2025-04-30 05794919 frs-core:FurnitureFittings 2024-05-01 2025-04-30 05794919 frs-core:FurnitureFittings 2024-04-30 05794919 frs-core:MotorVehicles 2025-04-30 05794919 frs-core:MotorVehicles 2024-05-01 2025-04-30 05794919 frs-core:MotorVehicles 2024-04-30 05794919 frs-core:ShareCapital 2025-04-30 05794919 frs-core:RetainedEarningsAccumulatedLosses 2025-04-30 05794919 frs-bus:PrivateLimitedCompanyLtd 2024-05-01 2025-04-30 05794919 frs-bus:FilletedAccounts 2024-05-01 2025-04-30 05794919 frs-bus:SmallEntities 2024-05-01 2025-04-30 05794919 frs-bus:AuditExempt-NoAccountantsReport 2024-05-01 2025-04-30 05794919 frs-bus:SmallCompaniesRegimeForAccounts 2024-05-01 2025-04-30 05794919 1 2024-05-01 2025-04-30 05794919 frs-bus:Director1 2024-05-01 2025-04-30 05794919 frs-countries:EnglandWales 2024-05-01 2025-04-30 05794919 2023-04-30 05794919 2024-04-30 05794919 2023-05-01 2024-04-30 05794919 frs-core:CurrentFinancialInstruments 2024-04-30 05794919 frs-core:Non-currentFinancialInstruments 2024-04-30 05794919 frs-core:ShareCapital 2024-04-30 05794919 frs-core:RetainedEarningsAccumulatedLosses 2024-04-30
Registered number: 05794919
Auto Scuffs And Scratches Limited
Unaudited Financial Statements
For The Year Ended 30 April 2025
Passman Leonard Associates Limited
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—4
Page 1
Balance Sheet
Registered number: 05794919
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 10,187 13,583
10,187 13,583
CURRENT ASSETS
Debtors 5 11,588 13,181
Cash at bank and in hand 74,789 76,113
86,377 89,294
Creditors: Amounts Falling Due Within One Year 6 (27,141 ) (36,485 )
NET CURRENT ASSETS (LIABILITIES) 59,236 52,809
TOTAL ASSETS LESS CURRENT LIABILITIES 69,423 66,392
Creditors: Amounts Falling Due After More Than One Year 7 (11,006 ) (19,438 )
NET ASSETS 58,417 46,954
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account 58,317 46,854
SHAREHOLDERS' FUNDS 58,417 46,954
For the year ending 30 April 2025 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 Dickon Simmons
Director
1 August 2025
The notes on pages 2 to 4 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Auto Scuffs And Scratches Limited Registered number 05794919 is a limited by shares company incorporated in England & Wales. The Registered Office is 6a Molesey Road, Hersham, Surrey, KT12 4RQ.
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 comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
2.3. 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 bases:
Motor Vehicles 25% on Reducing Balance
Fixtures & Fittings 25% on Reducing Balance
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 the profit and loss account as incurred.
2.5. Taxation
The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in periods in which the timing differences reverse, based on tax rates and the law enacted or substantively enacted at the balance sheet date.
2.6. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the year was:
2025 2024
Office and administration 1 1
1 1
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4. Tangible Assets
Motor Vehicles Fixtures & Fittings Total
£ £ £
Cost
As at 1 May 2024 30,990 2,580 33,570
As at 30 April 2025 30,990 2,580 33,570
Depreciation
As at 1 May 2024 17,495 2,492 19,987
Provided during the period 3,374 22 3,396
As at 30 April 2025 20,869 2,514 23,383
Net Book Value
As at 30 April 2025 10,121 66 10,187
As at 1 May 2024 13,495 88 13,583
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 9,267 9,595
Prepayments and accrued income 2,321 3,586
11,588 13,181
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 4,194 4,194
Corporation tax 15,653 24,163
VAT 3,612 5,222
Other creditors 1,839 833
Accruals and deferred income 1,050 1,050
Director's loan account 793 1,023
27,141 36,485
7. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 3,495 7,688
Bank loans 7,511 11,750
11,006 19,438
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
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9. Ultimate Controlling Party
The company's ultimate controlling party is Mr. Dickon Simmons by virtue of his ownership of 100% of the issued share capital in the company.
Page 4