Acorah Software Products - Accounts Production 16.5.460 false true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 07214098 Mr Andrew Tams Mr Andrew Tams iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07214098 2024-03-31 07214098 2025-03-31 07214098 2024-04-01 2025-03-31 07214098 frs-core:CurrentFinancialInstruments 2025-03-31 07214098 frs-core:Non-currentFinancialInstruments 2025-03-31 07214098 frs-core:ComputerEquipment 2025-03-31 07214098 frs-core:ComputerEquipment 2024-04-01 2025-03-31 07214098 frs-core:ComputerEquipment 2024-03-31 07214098 frs-core:FurnitureFittings 2025-03-31 07214098 frs-core:FurnitureFittings 2024-04-01 2025-03-31 07214098 frs-core:FurnitureFittings 2024-03-31 07214098 frs-core:PlantMachinery 2025-03-31 07214098 frs-core:PlantMachinery 2024-04-01 2025-03-31 07214098 frs-core:PlantMachinery 2024-03-31 07214098 frs-core:ShareCapital 2025-03-31 07214098 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 07214098 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 07214098 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 07214098 frs-bus:SmallEntities 2024-04-01 2025-03-31 07214098 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 07214098 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 07214098 frs-bus:OrdinaryShareClass1 2024-04-01 2025-03-31 07214098 frs-bus:OrdinaryShareClass1 2025-03-31 07214098 frs-bus:Director1 2024-04-01 2025-03-31 07214098 frs-bus:CompanySecretary1 2024-04-01 2025-03-31 07214098 frs-core:CurrentFinancialInstruments 1 2025-03-31 07214098 frs-countries:EnglandWales 2024-04-01 2025-03-31 07214098 2023-03-31 07214098 2024-03-31 07214098 2023-04-01 2024-03-31 07214098 frs-core:CurrentFinancialInstruments 2024-03-31 07214098 frs-core:Non-currentFinancialInstruments 2024-03-31 07214098 frs-core:ShareCapital 2024-03-31 07214098 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31 07214098 frs-bus:OrdinaryShareClass1 2023-04-01 2024-03-31 07214098 frs-core:CurrentFinancialInstruments 1 2024-03-31
Registered number: 07214098
A.T. Motors Ltd
Financial Statements
For The Year Ended 31 March 2025
HUBU Accountants Limited
23 Hanbury Road
Bargoed
Caerphilly
CF81 8QT
A.T. Motors Ltd
Contents
Contents

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

Page 1
A.T. Motors Ltd
Balance Sheet
As At 31 March 2025
Balance Sheet
Registered number: 07214098

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 22,435 |  | 4,826
|  |  | 22,435 |  | 4,826
CURRENT ASSETS
Stocks | 5 | 10,500 |  | 10,500 |
Cash at bank and in hand |  | 12,480 |  | 14,509 |
|  | 22,980 |  | 25,009 |
Creditors: Amounts Falling Due Within One Year | 6 | (123,800 ) |  | (110,974 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (100,820 ) |  | (85,965 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (78,385 ) |  | (81,139 )
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (62,151 ) |  | (61,697 )
NET LIABILITIES |  |  | (140,536 ) |  | (142,836 )
CAPITAL AND RESERVES
Called up share capital | 8 |  | 1,000 |  | 1,000
Profit and Loss Account |  |  | (141,536 ) |  | (143,836 )
SHAREHOLDERS' FUNDS |  |  | (140,536) |  | (142,836)

Page 1
Page 2
A.T. Motors Ltd
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 Andrew Tams Director
29/09/2025

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
A.T. Motors Ltd
Notes to the Financial Statements
For The Year Ended 31 March 2025
Notes to the Financial Statements
1. General Information
A.T. Motors Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 07214098 . The registered office is Oak Tree Bungalow, Upper Trelyn, Blackwood, Gwent, NP12 1PD.
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 | Reducing balance 15%
Fixtures & Fittings | Reducing balance 25%
Computer Equipment | Straight line 33%

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.
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 | Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | --- | ---
| £ | £ | £ | £
Cost
As at 1 April 2024 | 26,690 | 4,144 | 6,148 | 36,982
Additions | 20,909 | 422 | - | 21,331
As at 31 March 2025 | 47,599 | 4,566 | 6,148 | 58,313
Depreciation
As at 1 April 2024 | 23,612 | 2,396 | 6,148 | 32,156
Provided during the period | 3,185 | 537 | - | 3,722
As at 31 March 2025 | 26,797 | 2,933 | 6,148 | 35,878

...CONTINUED
Page 3
Page 4
A.T. Motors Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025

Net Book Value
As at 31 March 2025 | 20,802 | 1,633 | - | 22,435
As at 1 April 2024 | 3,078 | 1,748 | - | 4,826

5. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | 10,500 |  | 10,500

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | - |  | 6,702
Bank loans and overdrafts | 9,546 |  | 9,546
VAT | 476 |  | 596
Credit card - Capital on tap | 5,353 |  | -
Director's loan account | 108,425 |  | 94,130
| 123,800 |  | 110,974

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 62,151 |  | 61,697

8. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
Allotted, called up and fully paid | £ |  | £
1,000 Ordinary Shares of £ 1.00 each | 1,000 |  | 1,000

Page 4