Acorah Software Products - Accounts Production 16.3.350 false true 31 January 2024 1 February 2023 false 1 February 2024 31 January 2025 31 January 2025 05332176 Mr Richard Rutherford Mrs Debra Rutherford iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 05332176 2024-01-31 05332176 2025-01-31 05332176 2024-02-01 2025-01-31 05332176 frs-core:CurrentFinancialInstruments 2025-01-31 05332176 frs-core:ComputerEquipment 2025-01-31 05332176 frs-core:ComputerEquipment 2024-02-01 2025-01-31 05332176 frs-core:ComputerEquipment 2024-01-31 05332176 frs-core:MotorVehicles 2025-01-31 05332176 frs-core:MotorVehicles 2024-02-01 2025-01-31 05332176 frs-core:MotorVehicles 2024-01-31 05332176 frs-core:PlantMachinery 2025-01-31 05332176 frs-core:PlantMachinery 2024-02-01 2025-01-31 05332176 frs-core:PlantMachinery 2024-01-31 05332176 frs-core:ShareCapital 2025-01-31 05332176 frs-core:RetainedEarningsAccumulatedLosses 2025-01-31 05332176 frs-bus:PrivateLimitedCompanyLtd 2024-02-01 2025-01-31 05332176 frs-bus:FilletedAccounts 2024-02-01 2025-01-31 05332176 frs-bus:SmallEntities 2024-02-01 2025-01-31 05332176 frs-bus:AuditExempt-NoAccountantsReport 2024-02-01 2025-01-31 05332176 frs-bus:SmallCompaniesRegimeForAccounts 2024-02-01 2025-01-31 05332176 frs-bus:Director1 2024-02-01 2025-01-31 05332176 frs-bus:Director2 2024-02-01 2025-01-31 05332176 frs-countries:EnglandWales 2024-02-01 2025-01-31 05332176 2023-01-31 05332176 2024-01-31 05332176 2023-02-01 2024-01-31 05332176 frs-core:CurrentFinancialInstruments 2024-01-31 05332176 frs-core:ShareCapital 2024-01-31 05332176 frs-core:RetainedEarningsAccumulatedLosses 2024-01-31
Registered number: 05332176
GREENMAN SPECIALIST VEHICLE SERVICES LIMITED
Unaudited Financial Statements
For The Year Ended 31 January 2025
J M Tranter & Co
1 Dennis Buildings
87a King William Street
Amblecote, Stourbridge
West Midlands
DY8 4HD
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—4
Page 1
Balance Sheet
Registered number: 05332176
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 18,567 19,075
18,567 19,075
CURRENT ASSETS
Stocks 5 8,500 5,998
Debtors 6 53,281 73,799
Cash at bank and in hand 32,798 25,000
94,579 104,797
Creditors: Amounts Falling Due Within One Year 7 (100,805 ) (96,021 )
NET CURRENT ASSETS (LIABILITIES) (6,226 ) 8,776
TOTAL ASSETS LESS CURRENT LIABILITIES 12,341 27,851
NET ASSETS 12,341 27,851
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account 12,241 27,751
SHAREHOLDERS' FUNDS 12,341 27,851
For the year ending 31 January 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
Mr Richard Rutherford
Director
14/07/2025
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
Greenman Specialist Vehicle Services Limited Registered number 05332176 is a private company, limited by shares, incorporated in England & Wales. The Registered Office is 1 Dennis Buildings, 87a King William Street, Amblecote, Stourbridge, West Midlands , DY8 4HD.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 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 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:
Plant & Machinery 20% reducing balance
Motor Vehicles 25% reducing balance
Computer Equipment 33.3% straight line
2.4. 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.
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
Tax is recognised in the Income Statements, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.
Current tax and deferred tax 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 at the balance sheet date.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 5 (2024: 5)
5 5
Page 2
Page 3
4. Tangible Assets
Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £
Cost
As at 1 February 2024 37,226 35,250 12,353 84,829
Additions - - 5,879 5,879
As at 31 January 2025 37,226 35,250 18,232 90,708
Depreciation
As at 1 February 2024 27,414 26,588 11,752 65,754
Provided during the period 1,962 2,165 2,260 6,387
As at 31 January 2025 29,376 28,753 14,012 72,141
Net Book Value
As at 31 January 2025 7,850 6,497 4,220 18,567
As at 1 February 2024 9,812 8,662 601 19,075
5. Stocks
2025 2024
£ £
Stock 8,500 5,998
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 45,289 60,131
Other debtors 6,292 11,968
Due from related company 1,700 1,700
53,281 73,799
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 35,406 26,157
Corporation tax 14,891 10,424
Other taxes and social security 30,815 43,126
Other creditors 92 654
Accruals 3,475 4,722
Directors' loan accounts 16,126 10,938
100,805 96,021
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
Page 3
Page 4
9. Directors Advances, Credits and Guarantees
Dividends paid to directors
2025 2024
£ £
Mr Richard Rutherford 33,150 26,400
Mrs Debra Rutherford 22,100 17,600
Page 4