Acorah Software Products - Accounts Production 16.5.460 false true true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 05090428 Mr J Kucharik Mrs N Kucharik Mr S Kucharik and Mrs N Kucharik true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 05090428 2024-03-31 05090428 2025-03-31 05090428 2024-04-01 2025-03-31 05090428 frs-core:CurrentFinancialInstruments 2025-03-31 05090428 frs-core:ComputerEquipment 2025-03-31 05090428 frs-core:ComputerEquipment 2024-04-01 2025-03-31 05090428 frs-core:ComputerEquipment 2024-03-31 05090428 frs-core:FurnitureFittings 2025-03-31 05090428 frs-core:FurnitureFittings 2024-04-01 2025-03-31 05090428 frs-core:FurnitureFittings 2024-03-31 05090428 frs-core:MotorVehicles 2025-03-31 05090428 frs-core:MotorVehicles 2024-04-01 2025-03-31 05090428 frs-core:MotorVehicles 2024-03-31 05090428 frs-core:PlantMachinery 2025-03-31 05090428 frs-core:PlantMachinery 2024-04-01 2025-03-31 05090428 frs-core:PlantMachinery 2024-03-31 05090428 frs-core:ShareCapital 2025-03-31 05090428 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 05090428 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 05090428 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 05090428 frs-bus:SmallEntities 2024-04-01 2025-03-31 05090428 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 05090428 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 05090428 frs-bus:OrdinaryShareClass1 2024-04-01 2025-03-31 05090428 frs-bus:OrdinaryShareClass1 2025-03-31 05090428 1 2024-04-01 2025-03-31 05090428 frs-core:DeferredTaxation 2024-04-01 2025-03-31 05090428 frs-core:DeferredTaxation 2024-03-31 05090428 frs-core:DeferredTaxation 2025-03-31 05090428 frs-bus:Director1 2024-04-01 2025-03-31 05090428 frs-bus:CompanySecretary1 2024-04-01 2025-03-31 05090428 frs-core:CurrentFinancialInstruments 3 2025-03-31 05090428 frs-countries:EnglandWales 2024-04-01 2025-03-31 05090428 2023-03-31 05090428 2024-03-31 05090428 2023-04-01 2024-03-31 05090428 frs-core:CurrentFinancialInstruments 2024-03-31 05090428 frs-core:ShareCapital 2024-03-31 05090428 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31 05090428 frs-bus:OrdinaryShareClass1 2023-04-01 2024-03-31 05090428 frs-core:CurrentFinancialInstruments 3 2024-03-31
Registered number: 05090428
Uttoxeter Cycle Centre Limited
Unaudited Financial Statements
For The Year Ended 31 March 2025
Richards Associates Limited
North Lodge Hawkesyard
Armitage Lane
Rugeley
Staffordshire
WS15 1PS
Uttoxeter Cycle Centre Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—6

Page 1
Uttoxeter Cycle Centre Limited
Balance Sheet
As At 31 March 2025
Balance Sheet
Registered number: 05090428

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 5,858 |  | 10,922
|  |  | 5,858 |  | 10,922
CURRENT ASSETS
Stocks | 5 | 65,000 |  | 62,668 |
Debtors | 6 | 1,161 |  | 14,913 |
Cash at bank and in hand |  | 24,858 |  | 22,738 |
|  | 91,019 |  | 100,319 |
Creditors: Amounts Falling Due Within One Year | 7 | (69,012 ) |  | (78,008 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 22,007 |  | 22,311
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 27,865 |  | 33,233
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (1,090 ) |  | (2,047 )
NET ASSETS |  |  | 26,775 |  | 31,186
CAPITAL AND RESERVES
Called up share capital | 9 |  | 100 |  | 100
Profit and Loss Account |  |  | 26,675 |  | 31,086
SHAREHOLDERS' FUNDS |  |  | 26,775 |  | 31,186

Page 1
Page 2
Uttoxeter Cycle Centre Limited
Balance Sheet (continued)
As At 31 March 2025
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 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 J Kucharik Director
9 October 2025

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Uttoxeter Cycle Centre Limited
Notes to the Financial Statements
For The Year Ended 31 March 2025
Notes to the Financial Statements
1. General Information
Uttoxeter Cycle Centre Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05090428 . The registered office is 62-64 High Street, Uttoxeter, ST14 7JD.
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. Going Concern Disclosure
At the time of approving the financial statements the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future.
The directors continue to adopt the going concern basis of accounting in preparing financial statements.
2.3. 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.
2.4. 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 | 20% on cost
Motor Vehicles | 20% on cost
Fixtures & Fittings | 15% on reducing balance
Computer Equipment | 33% on reducing balance

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.
Page 3
Page 4
Uttoxeter Cycle Centre Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
2.6. Financial Instruments
The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, and loans to related parties.
2.7. 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.
2.8. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 4)
2 4
4. Tangible Assets

| Plant & Machinery | Motor Vehicles | Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Cost
As at 1 April 2024 | 2,520 | 24,000 | 9,764 | 4,675 | 40,959
Additions | 600 | - | - | - | 600
As at 31 March 2025 | 3,120 | 24,000 | 9,764 | 4,675 | 41,559

...CONTINUED
Page 4
Page 5
Uttoxeter Cycle Centre Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025

Depreciation
As at 1 April 2024 | 1,127 | 16,050 | 8,758 | 4,102 | 30,037
Provided during the period | 524 | 4,800 | 151 | 189 | 5,664
As at 31 March 2025 | 1,651 | 20,850 | 8,909 | 4,291 | 35,701
Net Book Value
As at 31 March 2025 | 1,469 | 3,150 | 855 | 384 | 5,858
As at 1 April 2024 | 1,393 | 7,950 | 1,006 | 573 | 10,922

5. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | 65,000 |  | 62,668

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Prepayments and accrued income | 1,161 |  | 2,024
VAT | - |  | 12,889
| 1,161 |  | 14,913

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 20,342 |  | 23,996
Corporation tax | 972 |  | 1,094
Other taxes and social security | 94 |  | 691
VAT | 4,383 |  | -
Shareholders account | 5,000 |  | 5,000
Accruals and deferred income | 1,564 |  | 1,564
Director's loan account | 36,657 |  | 45,663
| 69,012 |  | 78,008

Page 5
Page 6
Uttoxeter Cycle Centre Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
8. Provisions for Liabilities

| Deferred Tax | Total
--- | --- | ---
| £ | £
As at 1 April 2024 | 2,047 | 2,047
Utilised | (957 ) | (957)
Balance at 31 March 2025 | 1,090 | 1,090

9. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
Allotted, called up and fully paid | £ |  | £
100 Ordinary Shares of £ 1.00 each | 100 |  | 100

10. Ultimate Controlling Party
The company's ultimate controlling party are Mr S Kucharik and Mrs N Kucharik by virtue of their ownership of 100% of the issued share capital in the company.
Page 6