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 04122427 Mr John Denbow Mrs Johannah Denbow Mrs Johannah Denbow iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04122427 2024-03-31 04122427 2025-03-31 04122427 2024-04-01 2025-03-31 04122427 frs-core:Non-currentFinancialInstruments 2025-03-31 04122427 frs-core:FurnitureFittings 2024-04-01 2025-03-31 04122427 frs-core:LandBuildings 2025-03-31 04122427 frs-core:LandBuildings 2024-04-01 2025-03-31 04122427 frs-core:LandBuildings 2024-03-31 04122427 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-04-01 2025-03-31 04122427 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 04122427 frs-core:MotorVehicles 2024-04-01 2025-03-31 04122427 frs-core:PlantMachinery 2024-04-01 2025-03-31 04122427 frs-core:ShareCapital 2025-03-31 04122427 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 04122427 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 04122427 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 04122427 frs-bus:SmallEntities 2024-04-01 2025-03-31 04122427 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 04122427 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 04122427 frs-bus:Director1 2024-04-01 2025-03-31 04122427 frs-bus:Director2 2024-04-01 2025-03-31 04122427 frs-bus:CompanySecretary1 2024-04-01 2025-03-31 04122427 frs-countries:EnglandWales 2024-04-01 2025-03-31 04122427 2023-03-31 04122427 2024-03-31 04122427 2023-04-01 2024-03-31 04122427 frs-core:Non-currentFinancialInstruments 2024-03-31 04122427 frs-core:ShareCapital 2024-03-31 04122427 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: 04122427
Yalberton Autos Torbay Limited
Unaudited Financial Statements
For The Year Ended 31 March 2025
Yalberton Autos Torbay Limited
Contents
Contents

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

Page 1
Yalberton Autos Torbay Limited
Balance Sheet
As At 31 March 2025
Balance Sheet
Registered number: 04122427

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 489,994 |  | 501,994
Investment Properties | 5 |  | 426,783 |  | 426,783
|  |  | 916,777 |  | 928,777
CURRENT ASSETS
Debtors | 6 | 216,699 |  | 216,899 |
Cash at bank and in hand |  | 809 |  | 3,772 |
|  | 217,508 |  | 220,671 |
Creditors: Amounts Falling Due Within One Year | 7 | (3,880 ) |  | (1,000 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 213,628 |  | 219,671
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 1,130,405 |  | 1,148,448
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (59,537 ) |  | (109,055 )
NET ASSETS |  |  | 1,070,868 |  | 1,039,393
CAPITAL AND RESERVES
Called up share capital | 9 |  | 1,000 |  | 1,000
Profit and Loss Account |  |  | 1,069,868 |  | 1,038,393
SHAREHOLDERS' FUNDS |  |  | 1,070,868 |  | 1,039,393

Page 1
Page 2
Yalberton Autos Torbay 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 John Denbow Director | Mrs Johannah Denbow Director
20 October 2025

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Yalberton Autos Torbay Limited
Notes to the Financial Statements
For The Year Ended 31 March 2025
Notes to the Financial Statements
1. General Information
Yalberton Autos Torbay Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04122427 . The registered office is Jupiter House Aspen Way, Yalberton Industrial Estate, Paignton, Devon, TQ4 7QR.
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. 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:

Freehold | 50 Years Straight Line
Leasehold | Not Depreciated
Plant & Machinery | 20% Reducing Balance
Motor Vehicles | 20% Reducing Balance
Fixtures & Fittings | 20% Reducing Balance

2.3. 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.
2.4. 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 or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2024: NIL)
- -
Page 3
Page 4
Yalberton Autos Torbay Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
4. Tangible Assets

| Land & Buildings
--- | ---
| £
Cost
As at 1 April 2024 | 600,000
As at 31 March 2025 | 600,000
Depreciation
As at 1 April 2024 | 98,006
Provided during the period | 12,000
As at 31 March 2025 | 110,006
Net Book Value
As at 31 March 2025 | 489,994
As at 1 April 2024 | 501,994

5. Investment Property

| 2025
--- | ---
| £
Fair Value
As at 1 April 2024 and 31 March 2025 | 426,783

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Amounts owed by group undertakings | 212,274 |  | 213,203
Due after more than one year
Other debtors | 4,425 |  | 3,696
| 216,699 |  | 216,899

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Other creditors | 3,880 |  | 1,000

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Amounts owed to group undertakings | 59,537 |  | 109,055

9. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 1,000 |  | 1,000

Page 4