Acorah Software Products - Accounts Production 16.6.920 false true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 05727164 Mr Keith Vandensteen Mr Richard Alderton iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 05727164 2024-03-31 05727164 2025-03-31 05727164 2024-04-01 2025-03-31 05727164 frs-core:CurrentFinancialInstruments 2025-03-31 05727164 frs-core:Non-currentFinancialInstruments 2025-03-31 05727164 frs-core:ComputerEquipment 2025-03-31 05727164 frs-core:ComputerEquipment 2024-04-01 2025-03-31 05727164 frs-core:ComputerEquipment 2024-03-31 05727164 frs-core:PlantMachinery 2025-03-31 05727164 frs-core:PlantMachinery 2024-04-01 2025-03-31 05727164 frs-core:PlantMachinery 2024-03-31 05727164 frs-core:ShareCapital 2025-03-31 05727164 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 05727164 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 05727164 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 05727164 frs-bus:SmallEntities 2024-04-01 2025-03-31 05727164 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 05727164 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 05727164 frs-bus:Director1 2024-04-01 2025-03-31 05727164 frs-bus:Director2 2024-04-01 2025-03-31 05727164 frs-countries:EnglandWales 2024-04-01 2025-03-31 05727164 2023-03-31 05727164 2024-03-31 05727164 2023-04-01 2024-03-31 05727164 frs-core:CurrentFinancialInstruments 2024-03-31 05727164 frs-core:Non-currentFinancialInstruments 2024-03-31 05727164 frs-core:ShareCapital 2024-03-31 05727164 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: 05727164
Castle Motors Sandhurst Limited
Unaudited Financial Statements
For The Year Ended 31 March 2025
de Jong Phillips Ltd
Chartered Accountants
First Floor
85 Great Portland Street
London
W1W 7LT
Castle Motors Sandhurst Limited
Contents
Contents

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

Page 1
Castle Motors Sandhurst Limited
Balance Sheet
As At 31 March 2025
Balance Sheet
Registered number: 05727164

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 369 |  | 259
|  |  | 369 |  | 259
CURRENT ASSETS
Stocks | 5 | 396,746 |  | 433,216 |
Debtors | 6 | 1,498 |  | 984 |
Cash at bank and in hand |  | 135,953 |  | 65,501 |
|  | 534,197 |  | 499,701 |
Creditors: Amounts Falling Due Within One Year | 7 | (356,848 ) |  | (306,995 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 177,349 |  | 192,706
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 177,718 |  | 192,965
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (23,148 ) |  | (29,337 )
PROVISIONS FOR LIABILITIES
Provisions For Charges |  |  | (2,245 ) |  | -
NET ASSETS |  |  | 152,325 |  | 163,628
CAPITAL AND RESERVES
Called up share capital | 9 |  | 150,000 |  | 150,000
Profit and Loss Account |  |  | 2,325 |  | 13,628
SHAREHOLDERS' FUNDS |  |  | 152,325 |  | 163,628

Page 1
Page 2
Castle Motors Sandhurst 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 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 Keith Vandensteen Director
30th October 2025

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Castle Motors Sandhurst Limited
Notes to the Financial Statements
For The Year Ended 31 March 2025
Notes to the Financial Statements
1. General Information
Castle Motors Sandhurst Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05727164 . The registered office is 66 Albert Street, Fleet, Haqmpshire, GU51 3RN.
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. Significant judgements and estimations
his provision is calculated based on historical warranty claims, sales volume, and factors affecting future claims, and it must be based on a best estimate.
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% straight line basis
Computer Equipment | 33% straight line basis

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.
2.6. Financial Instruments
The company accounts for its financial transactions in accordance with Section 11 and Section 12 of FRS 102.
The company only enters into basic financial instruments 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.
Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Profit and Loss Account.
Short term debtors and creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
2.7. 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.
2.8. Warranty provision
Provision is made for anticipated costs of fulfilling warranty obligations for products under warranty at the balance sheet date. A best estimate of the liability is calculated and included as a provision based on historical warranty costs and sales volume.
Page 3
Page 4
Castle Motors Sandhurst Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
3. Average Number of Employees
Average number of employees, including directors, during the year was: 4 (2024: 4)
4 4
4. Tangible Assets

| Plant & Machinery | Computer Equipment | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 April 2024 | 1,051 | - | 1,051
Additions | - | 274 | 274
As at 31 March 2025 | 1,051 | 274 | 1,325
Depreciation
As at 1 April 2024 | 792 | - | 792
Provided during the period | 118 | 46 | 164
As at 31 March 2025 | 910 | 46 | 956
Net Book Value
As at 31 March 2025 | 141 | 228 | 369
As at 1 April 2024 | 259 | - | 259

5. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Finished goods | 396,746 |  | 433,216

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 97 |  | -
Other debtors | 1,401 |  | 984
| 1,498 |  | 984

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 16,402 |  | 14,769
Bank loans and overdrafts | 5,556 |  | 5,385
Other loans | 102,118 |  | -
Other creditors | 223,460 |  | 255,550
Taxation and social security | 9,312 |  | 31,291
| 356,848 |  | 306,995

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 23,148 |  | 29,337

Page 4
Page 5
Castle Motors Sandhurst Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
9. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 150,000 |  | 150,000

Page 5