Acorah Software Products - Accounts Production 16.5.460 false true 31 March 2024 4 January 2023 false 1 April 2024 31 March 2025 31 March 2025 14569721 Mr Carl Gale Mr Wayne House iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 14569721 2024-03-31 14569721 2025-03-31 14569721 2024-04-01 2025-03-31 14569721 frs-core:CurrentFinancialInstruments 2025-03-31 14569721 frs-core:ComputerEquipment 2025-03-31 14569721 frs-core:ComputerEquipment 2024-04-01 2025-03-31 14569721 frs-core:ComputerEquipment 2024-03-31 14569721 frs-core:MotorVehicles 2025-03-31 14569721 frs-core:MotorVehicles 2024-04-01 2025-03-31 14569721 frs-core:MotorVehicles 2024-03-31 14569721 frs-core:ShareCapital 2025-03-31 14569721 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 14569721 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 14569721 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 14569721 frs-bus:SmallEntities 2024-04-01 2025-03-31 14569721 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 14569721 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 14569721 frs-bus:Director1 2024-04-01 2025-03-31 14569721 frs-bus:Director2 2024-04-01 2025-03-31 14569721 frs-countries:EnglandWales 2024-04-01 2025-03-31 14569721 2023-01-03 14569721 2024-03-31 14569721 2023-01-04 2024-03-31 14569721 frs-core:CurrentFinancialInstruments 2024-03-31 14569721 frs-core:ShareCapital 2024-03-31 14569721 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: 14569721
A2b Taxi Devizes Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2025
PAH Accounting
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 14569721
31 March 2025 31 March 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 37,218 31,092
37,218 31,092
CURRENT ASSETS
Debtors 5 18,550 21,938
Cash at bank and in hand 70,844 48,057
89,394 69,995
Creditors: Amounts Falling Due Within One Year 6 (46,268 ) (38,647 )
NET CURRENT ASSETS (LIABILITIES) 43,126 31,348
TOTAL ASSETS LESS CURRENT LIABILITIES 80,344 62,440
NET ASSETS 80,344 62,440
CAPITAL AND RESERVES
Called up share capital 7 100 100
Profit and Loss Account 80,244 62,340
SHAREHOLDERS' FUNDS 80,344 62,440
For the year 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 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 Wayne House
Director
12 June 2025
The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
A2b Taxi Devizes Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 14569721 . The registered office is 13 Cromwell Road, Devizes, SN10 3EJ.
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:
Motor Vehicles 25% Reducing balance
Computer Equipment 33% Reducing balance
2.4. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
Page 2
Page 3
4. Tangible Assets
Motor Vehicles Computer Equipment Total
£ £ £
Cost
As at 1 April 2024 41,237 245 41,482
Additions 18,000 615 18,615
As at 31 March 2025 59,237 860 60,097
Depreciation
As at 1 April 2024 10,309 81 10,390
Provided during the period 12,232 257 12,489
As at 31 March 2025 22,541 338 22,879
Net Book Value
As at 31 March 2025 36,696 522 37,218
As at 1 April 2024 30,928 164 31,092
5. Debtors
31 March 2025 31 March 2024
£ £
Due within one year
Trade debtors 18,550 21,938
6. Creditors: Amounts Falling Due Within One Year
31 March 2025 31 March 2024
£ £
Trade creditors 1,758 656
Corporation tax 13,567 15,666
VAT 19,385 17,950
Accruals and deferred income 750 750
Directors' loan accounts 10,808 3,625
46,268 38,647
7. Share Capital
31 March 2025 31 March 2024
£ £
Allotted, Called up and fully paid 100 100
8. Dividends
31 March 2025 31 March 2024
£ £
On equity shares:
Final dividend paid 40,000 30,000
Page 3