Acorah Software Products - Accounts Production 16.3.350 false true 30 November 2023 1 December 2022 false 1 December 2023 30 November 2024 30 November 2024 11681151 Mr. Jonathan Bone Mr. Dennis Bone iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11681151 2023-11-30 11681151 2024-11-30 11681151 2023-12-01 2024-11-30 11681151 frs-core:CurrentFinancialInstruments 2024-11-30 11681151 frs-core:Non-currentFinancialInstruments 2024-11-30 11681151 frs-core:FurnitureFittings 2024-11-30 11681151 frs-core:FurnitureFittings 2023-12-01 2024-11-30 11681151 frs-core:FurnitureFittings 2023-11-30 11681151 frs-core:MotorVehicles 2024-11-30 11681151 frs-core:MotorVehicles 2023-12-01 2024-11-30 11681151 frs-core:MotorVehicles 2023-11-30 11681151 frs-core:PlantMachinery 2023-12-01 2024-11-30 11681151 frs-core:ShareCapital 2024-11-30 11681151 frs-core:RetainedEarningsAccumulatedLosses 2024-11-30 11681151 frs-bus:PrivateLimitedCompanyLtd 2023-12-01 2024-11-30 11681151 frs-bus:FilletedAccounts 2023-12-01 2024-11-30 11681151 frs-bus:SmallEntities 2023-12-01 2024-11-30 11681151 frs-bus:AuditExempt-NoAccountantsReport 2023-12-01 2024-11-30 11681151 frs-bus:SmallCompaniesRegimeForAccounts 2023-12-01 2024-11-30 11681151 frs-bus:Director1 2023-12-01 2024-11-30 11681151 frs-bus:Director2 2023-12-01 2024-11-30 11681151 frs-countries:EnglandWales 2023-12-01 2024-11-30 11681151 2022-11-30 11681151 2023-11-30 11681151 2022-12-01 2023-11-30 11681151 frs-core:CurrentFinancialInstruments 2023-11-30 11681151 frs-core:Non-currentFinancialInstruments 2023-11-30 11681151 frs-core:ShareCapital 2023-11-30 11681151 frs-core:RetainedEarningsAccumulatedLosses 2023-11-30
Registered number: 11681151
KERBSAFE WHEEL REPAIR LIMITED
Unaudited Financial Statements
For The Year Ended 30 November 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 11681151
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 52,630 48,368
52,630 48,368
CURRENT ASSETS
Stocks 5 4,000 4,000
Debtors 6 79,307 74,945
Cash at bank and in hand 50,026 76,005
133,333 154,950
Creditors: Amounts Falling Due Within One Year 7 (82,520 ) (110,464 )
NET CURRENT ASSETS (LIABILITIES) 50,813 44,486
TOTAL ASSETS LESS CURRENT LIABILITIES 103,443 92,854
Creditors: Amounts Falling Due After More Than One Year 8 (6,068 ) (9,847 )
NET ASSETS 97,375 83,007
CAPITAL AND RESERVES
Called up share capital 10 100 100
Profit and Loss Account 97,275 82,907
SHAREHOLDERS' FUNDS 97,375 83,007
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For the year ending 30 November 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. Dennis Bone
Director
29 August 2025
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
KERBSAFE WHEEL REPAIR LIMITED is a private company, limited by shares, incorporated in England & Wales, registered number 11681151 . The registered office is 46 Main Street Weston Turville, Aylesbury, Buckinghamshire, HP22 5RW.
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 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 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 25% reducing balance
Motor Vehicles 25% reducing balance
Fixtures & Fittings 25% 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 profit and loss account as incurred.
2.5. 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.
3. Average Number of Employees
2Average number of employees, including directors, during the year was: 9 (2023: 8)
9 8
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4. Tangible Assets
Motor Vehicles Fixtures & Fittings Total
£ £ £
Cost
As at 1 December 2023 52,093 37,858 89,951
Additions - 21,805 21,805
As at 30 November 2024 52,093 59,663 111,756
Depreciation
As at 1 December 2023 29,991 11,592 41,583
Provided during the period 5,525 12,018 17,543
As at 30 November 2024 35,516 23,610 59,126
Net Book Value
As at 30 November 2024 16,577 36,053 52,630
As at 1 December 2023 22,102 26,266 48,368
5. Stocks
2024 2023
£ £
Stock 4,000 4,000
6. Debtors
2024 2023
£ £
Due within one year
Other debtors 11,592 -
Due after more than one year
Trade debtors 67,715 74,945
79,307 74,945
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 63,113 62,026
Taxation 18,807 6,241
Other creditors - 41,597
Directors' loan accounts 600 600
82,520 110,464
8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Other creditors 6,068 9,847
9. Deferred Taxation
The provision for deferred tax is made up as follows:
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10. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
11. Dividends
2024 2023
£ £
On equity shares:
Final dividend paid - 4,000
12. Transactions with Directors
The directors have an agreement with the company to provide furnished and equipped office accommodation which is available for the use by the company from time to time for the purposes of the company’s business activities at a rental for the year ending 30th November 2024 of £nil (2023 £nil)
The director's have loaned to the Company of £600 2024 (£600 2023). These loans are unsecured, interest free and repayable on demand. 
12.  Associated Company 
Loans were made of £11,592 2024 (2023 £nil) to Kerbsafe Ltd, including service charge of £78,000 (2023 £96,000) for the use of equipment and services. 
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