Acorah Software Products - Accounts Production 16.5.460 false true 29 September 2023 30 September 2022 false 30 September 2023 29 September 2024 29 September 2024 10397985 P Singh iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10397985 2023-09-29 10397985 2024-09-29 10397985 2023-09-30 2024-09-29 10397985 frs-core:CurrentFinancialInstruments 2024-09-29 10397985 frs-core:Non-currentFinancialInstruments 2024-09-29 10397985 frs-core:ComputerEquipment 2024-09-29 10397985 frs-core:ComputerEquipment 2023-09-30 2024-09-29 10397985 frs-core:ComputerEquipment 2023-09-29 10397985 frs-core:PlantMachinery 2024-09-29 10397985 frs-core:PlantMachinery 2023-09-30 2024-09-29 10397985 frs-core:PlantMachinery 2023-09-29 10397985 frs-core:RevaluationReserve 2024-09-29 10397985 frs-core:ShareCapital 2024-09-29 10397985 frs-core:RetainedEarningsAccumulatedLosses 2024-09-29 10397985 frs-bus:PrivateLimitedCompanyLtd 2023-09-30 2024-09-29 10397985 frs-bus:FilletedAccounts 2023-09-30 2024-09-29 10397985 frs-bus:SmallEntities 2023-09-30 2024-09-29 10397985 frs-bus:AuditExempt-NoAccountantsReport 2023-09-30 2024-09-29 10397985 frs-bus:SmallCompaniesRegimeForAccounts 2023-09-30 2024-09-29 10397985 frs-bus:Director1 2023-09-30 2024-09-29 10397985 frs-countries:EnglandWales 2023-09-30 2024-09-29 10397985 2022-09-29 10397985 2023-09-29 10397985 2022-09-30 2023-09-29 10397985 frs-core:CurrentFinancialInstruments 2023-09-29 10397985 frs-core:Non-currentFinancialInstruments 2023-09-29 10397985 frs-core:RevaluationReserve 2023-09-29 10397985 frs-core:ShareCapital 2023-09-29 10397985 frs-core:RetainedEarningsAccumulatedLosses 2023-09-29
Registered number: 10397985
Car-Negotiator Limited
Unaudited Financial Statements
For The Year Ended 29 September 2024
A Wigglesworth & Company Ltd
Armstrong House
First Avenue
Doncaster
DN9 3GA
Car-Negotiator Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
Car-Negotiator Limited
Balance Sheet
As At 29 September 2024
Balance Sheet
Registered number: 10397985

| 2024 | 2023
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 2,437 |  | 4,867
Investment Properties | 5 |  | 130,000 |  | 130,000
|  |  | 132,437 |  | 134,867
CURRENT ASSETS
Stocks | 6 | 314,407 |  | 372,187 |
Debtors | 7 | 3,207 |  | 8,032 |
Cash at bank and in hand |  | 5,291 |  | 2,200 |
|  | 322,905 |  | 382,419 |
Creditors: Amounts Falling Due Within One Year | 8 | (182,573 ) |  | (222,552 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 140,332 |  | 159,867
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 272,769 |  | 294,734
Creditors: Amounts Falling Due After More Than One Year | 9 |  | (7,626 ) |  | (17,626 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (610 ) |  | (1,217 )
NET ASSETS |  |  | 264,533 |  | 275,891
CAPITAL AND RESERVES
Called up share capital |  |  | 500 |  | 500
Revaluation reserve |  |  | 45,570 |  | 45,570
Profit and Loss Account |  |  | 218,463 |  | 229,821
SHAREHOLDERS' FUNDS |  |  | 264,533 |  | 275,891

Page 1
Page 2
Car-Negotiator Limited
Balance Sheet (continued)
As At 29 September 2024
For the year ending 29 September 2024 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

P Singh Director
15/10/2025

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Car-Negotiator Limited
Notes to the Financial Statements
For The Year Ended 29 September 2024
Notes to the Financial Statements
1. General Information
Car-Negotiator Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10397985 . The registered office is 6-8 Chapel Lane, Branton, Doncaster, South Yorkshire, DN3 3NG.
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.
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 | 20% on straight line
Computer Equipment | 20% on straight line

2.4. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
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
Car-Negotiator Limited
Notes to the Financial Statements (continued)
For The Year Ended 29 September 2024
2.6. Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the income statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.
Current or deferred taxation assets and liabilities are not discounted.
Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.
Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.
Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2023: 3)
3 3
4. Tangible Assets

| Plant & Machinery | Computer Equipment | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 30 September 2023 | 2,180 | 7,767 | 9,947
As at 29 September 2024 | 2,180 | 7,767 | 9,947
Depreciation
As at 30 September 2023 | 1,233 | 3,847 | 5,080
Provided during the period | 436 | 1,994 | 2,430
As at 29 September 2024 | 1,669 | 5,841 | 7,510
Net Book Value
As at 29 September 2024 | 511 | 1,926 | 2,437
As at 30 September 2023 | 947 | 3,920 | 4,867

Page 4
Page 5
Car-Negotiator Limited
Notes to the Financial Statements (continued)
For The Year Ended 29 September 2024
5. Investment Property

| 2024
--- | ---
| £
Fair Value
As at 30 September 2023 and 29 September 2024 | 130,000

6. Stocks

| 2024 |  | 2023
--- | --- | --- | ---
| £ |  | £
Stock | 314,407 |  | 372,187

7. Debtors

| 2024 |  | 2023
--- | --- | --- | ---
| £ |  | £
Due within one year
Prepayments and accrued income | - |  | 4,825
Corporation tax recoverable assets | 3,207 |  | 3,207
| 3,207 |  | 8,032

8. Creditors: Amounts Falling Due Within One Year

| 2024 |  | 2023
--- | --- | --- | ---
| £ |  | £
Trade creditors | 8,770 |  | 13,954
Bank loans and overdrafts | 38,465 |  | 30,890
Corporation tax | 15,284 |  | 94,543
Other taxes and social security | 6,473 |  | 6,730
VAT | 83,724 |  | 61,973
Accruals and deferred income | 5,000 |  | 2,500
Director's loan account | 24,857 |  | 11,962
| 182,573 |  | 222,552

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

| 2024 |  | 2023
--- | --- | --- | ---
| £ |  | £
Bank loans | 7,626 |  | 17,626

Page 5