Acorah Software Products - Accounts Production 16.4.675 false true false 22 November 2023 31 March 2025 31 March 2025 15303479 Mr James Baggott iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 15303479 2023-11-21 15303479 2025-03-31 15303479 2023-11-22 2025-03-31 15303479 frs-core:ComputerEquipment 2023-11-22 2025-03-31 15303479 frs-core:FurnitureFittings 2023-11-22 2025-03-31 15303479 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-11-22 2025-03-31 15303479 frs-core:PlantMachinery 2023-11-22 2025-03-31 15303479 frs-core:WithinOneYear 2025-03-31 15303479 frs-core:ShareCapital 2025-03-31 15303479 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 15303479 frs-bus:PrivateLimitedCompanyLtd 2023-11-22 2025-03-31 15303479 frs-bus:AbridgedAccounts 2023-11-22 2025-03-31 15303479 frs-bus:SmallEntities 2023-11-22 2025-03-31 15303479 frs-bus:AuditExempt-NoAccountantsReport 2023-11-22 2025-03-31 15303479 frs-bus:SmallCompaniesRegimeForAccounts 2023-11-22 2025-03-31 15303479 frs-bus:Director1 2023-11-22 2025-03-31 15303479 frs-countries:EnglandWales 2023-11-22 2025-03-31
Registered number: 15303479
Clever Car Collection Ltd
Unaudited ABRIDGED Financial Statements
For the Period 22 November 2023 to 31 March 2025
Contents
Page
Abridged Balance Sheet 1—2
Notes to the Abridged Financial Statements 3—4
Page 1
Abridged Balance Sheet
Registered number: 15303479
31 March 2025
Notes £ £
FIXED ASSETS
Tangible Assets 4 3,000
3,000
CURRENT ASSETS
Stocks 55,620
Debtors 7,628
Cash at bank and in hand 52,217
115,465
Creditors: Amounts Falling Due Within One Year (58,190 )
NET CURRENT ASSETS (LIABILITIES) 57,275
TOTAL ASSETS LESS CURRENT LIABILITIES 60,275
PROVISIONS FOR LIABILITIES
Provisions For Charges (3,000 )
Deferred Taxation (735 )
NET ASSETS 56,540
CAPITAL AND RESERVES
Called up share capital 5 100
Profit and Loss Account 56,440
SHAREHOLDERS' FUNDS 56,540
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For the period 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 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.
All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 31 March 2025 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
Mr James Baggott
Director
16/07/2025
The notes on pages 3 to 4 form part of these financial statements.
Page 2
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Notes to the Abridged Financial Statements
1. General Information
Clever Car Collection Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 15303479 . The registered office is 1-2 Warrior Court, C/O Wood Hicks, Mumby Road, Gosport, Hants, PO12 1BS.
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 represents net invoiced sales of motor services, repairs, MOT tests and second hand motor vehicles, excluding value added tax and trade discounts.
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:
Leasehold improvements 4 year straight line
Plant & Machinery 4 year straight line
Fixtures & Fittings 4 year straight line
Computer Equipment 4 year straight line
2.4. Stocks and Work in Progress
Vehicle stock is valued at the lower of cost and estimated selling price less costs to complete and sell. 
2.5. Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
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3. Average Number of Employees
The average number of persons employed under contracts of service during the year was:  NIL
-
4. Tangible Assets
Total
£
Cost
As at 22 November 2023 -
Additions 3,105
As at 31 March 2025 3,105
Depreciation
As at 22 November 2023 -
Provided during the period 105
As at 31 March 2025 105
Net Book Value
As at 31 March 2025 3,000
As at 22 November 2023 -
5. Share Capital
31 March 2025
£
Allotted, Called up and fully paid 100
6. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as follows:
31 March 2025
£
Not later than one year 7,197
7,197
7. Related Party Transactions
Blackball Media Limited
A loan of £5,281 was made to Clever Car Collection Ltd during the accounting period by Blackball Media Limited, a company in which key management personel has significant influence and control. The loan is repayable on demand and interest is payable on the outstanding balance at a rate of 2% above the Bank of England base rate p.a. The total interest payable on the outstanding balance throughout the period is £45.14. 
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