Acorah Software Products - Accounts Production 16.5.460 false true 31 January 2024 1 February 2023 false 1 February 2024 31 January 2025 31 January 2025 13161984 Mr Daniel Comber iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13161984 2024-01-31 13161984 2025-01-31 13161984 2024-02-01 2025-01-31 13161984 frs-core:CurrentFinancialInstruments 2025-01-31 13161984 frs-core:Non-currentFinancialInstruments 2025-01-31 13161984 frs-core:MotorVehicles 2025-01-31 13161984 frs-core:MotorVehicles 2024-02-01 2025-01-31 13161984 frs-core:MotorVehicles 2024-01-31 13161984 frs-core:PlantMachinery 2025-01-31 13161984 frs-core:PlantMachinery 2024-02-01 2025-01-31 13161984 frs-core:PlantMachinery 2024-01-31 13161984 frs-core:ShareCapital 2025-01-31 13161984 frs-core:RetainedEarningsAccumulatedLosses 2025-01-31 13161984 frs-bus:PrivateLimitedCompanyLtd 2024-02-01 2025-01-31 13161984 frs-bus:FilletedAccounts 2024-02-01 2025-01-31 13161984 frs-bus:SmallEntities 2024-02-01 2025-01-31 13161984 frs-bus:AuditExempt-NoAccountantsReport 2024-02-01 2025-01-31 13161984 frs-bus:SmallCompaniesRegimeForAccounts 2024-02-01 2025-01-31 13161984 frs-bus:Director1 2024-02-01 2025-01-31 13161984 frs-countries:EnglandWales 2024-02-01 2025-01-31 13161984 2023-01-31 13161984 2024-01-31 13161984 2023-02-01 2024-01-31 13161984 frs-core:CurrentFinancialInstruments 2024-01-31 13161984 frs-core:Non-currentFinancialInstruments 2024-01-31 13161984 frs-core:WithinOneYear 2024-01-31 13161984 frs-core:ShareCapital 2024-01-31 13161984 frs-core:RetainedEarningsAccumulatedLosses 2024-01-31
Registered number: 13161984
D5 Automotive Ltd
Unaudited Financial Statements
For The Year Ended 31 January 2025
D5 Automotive Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—4

Page 1
D5 Automotive Ltd
Balance Sheet
As At 31 January 2025
Balance Sheet
Registered number: 13161984

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 10,299 |  | 12,319
|  |  | 10,299 |  | 12,319
CURRENT ASSETS
Debtors | 5 | 70 |  | 779 |
Cash at bank and in hand |  | 2,538 |  | 2,243 |
|  | 2,608 |  | 3,022 |
Creditors: Amounts Falling Due Within One Year | 6 | (6,762 ) |  | (6,693 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (4,154 ) |  | (3,671 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 6,145 |  | 8,648
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (5,023 ) |  | (7,511 )
NET ASSETS |  |  | 1,122 |  | 1,137
CAPITAL AND RESERVES
Called up share capital | 9 |  | 1 |  | 1
Profit and Loss Account |  |  | 1,121 |  | 1,136
SHAREHOLDERS' FUNDS |  |  | 1,122 |  | 1,137

Page 1
Page 2
D5 Automotive Ltd
Balance Sheet (continued)
As At 31 January 2025
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 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 Daniel Comber Director
10th October 2025

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
D5 Automotive Ltd
Notes to the Financial Statements
For The Year Ended 31 January 2025
Notes to the Financial Statements
1. General Information
D5 Automotive Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13161984 . The registered office is 103 Penny Lane, Haydock, St. Helens, WA11 0QT.
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.
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

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 the profit and loss account as incurred.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
4. Tangible Assets

| Plant & Machinery | Motor Vehicles | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 February 2024 | 3,941 | 10,000 | 13,941
Additions | 1,156 | - | 1,156
As at 31 January 2025 | 5,097 | 10,000 | 15,097
Depreciation
As at 1 February 2024 | 1,205 | 417 | 1,622
Provided during the period | 780 | 2,396 | 3,176
As at 31 January 2025 | 1,985 | 2,813 | 4,798
Net Book Value
As at 31 January 2025 | 3,112 | 7,187 | 10,299
As at 1 February 2024 | 2,736 | 9,583 | 12,319

Page 3
Page 4
D5 Automotive Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 January 2025
5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | - |  | 709
Other debtors | 70 |  | 70
| 70 |  | 779

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | - |  | 8
Bank loans and overdrafts | 2,674 |  | 2,316
Accruals and deferred income | - |  | 13
Director's loan account | 4,088 |  | 4,356
| 6,762 |  | 6,693

7. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 5,023 |  | 7,511

8. Obligations Under Finance Leases and Hire Purchase

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
The future minimum finance lease payments are as follows:
Not later than one year | - |  | 8

9. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 1 |  | 1

Page 4