Acorah Software Products - Accounts Production 16.6.920 false true 30 April 2024 1 May 2023 false 1 May 2024 30 April 2025 30 April 2025 08015360 I Jones K Jones iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08015360 2024-04-30 08015360 2025-04-30 08015360 2024-05-01 2025-04-30 08015360 frs-core:Non-currentFinancialInstruments 2025-04-30 08015360 frs-core:BetweenOneFiveYears 2025-04-30 08015360 frs-core:FurnitureFittings 2024-05-01 2025-04-30 08015360 frs-core:MotorVehicles 2024-05-01 2025-04-30 08015360 frs-core:WithinOneYear 2025-04-30 08015360 frs-core:ShareCapital 2024-05-01 2025-04-30 08015360 frs-core:ShareCapital 2025-04-30 08015360 frs-core:RetainedEarningsAccumulatedLosses 2024-05-01 2025-04-30 08015360 frs-core:RetainedEarningsAccumulatedLosses 2025-04-30 08015360 frs-bus:PrivateLimitedCompanyLtd 2024-05-01 2025-04-30 08015360 frs-bus:AbridgedAccounts 2024-05-01 2025-04-30 08015360 frs-bus:SmallEntities 2024-05-01 2025-04-30 08015360 frs-bus:AuditExempt-NoAccountantsReport 2024-05-01 2025-04-30 08015360 frs-bus:SmallCompaniesRegimeForAccounts 2024-05-01 2025-04-30 08015360 frs-bus:Director1 2024-05-01 2025-04-30 08015360 frs-bus:Director2 2024-05-01 2025-04-30 08015360 frs-countries:EnglandWales 2024-05-01 2025-04-30 08015360 2023-04-30 08015360 2024-04-30 08015360 2023-05-01 2024-04-30 08015360 frs-core:Non-currentFinancialInstruments 2024-04-30 08015360 frs-core:BetweenOneFiveYears 2024-04-30 08015360 frs-core:WithinOneYear 2024-04-30 08015360 frs-core:ShareCapital 2023-05-01 2024-04-30 08015360 frs-core:ShareCapital 2023-04-30 08015360 frs-core:ShareCapital 2024-04-30 08015360 frs-core:RetainedEarningsAccumulatedLosses 2023-05-01 2024-04-30 08015360 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2023-04-30 08015360 frs-core:RetainedEarningsAccumulatedLosses 2024-04-30
Registered number: 08015360
AJ Carriagemasters Ltd
Unaudited ABRIDGED Financial Statements
For The Year Ended 30 April 2025
Spotlight Accounting Limited
Chartered Accountants
Market Chambers
2b Market Place
Shifnal
TF11 9AZ
AJ Carriagemasters Ltd
Contents
Contents

| Page
--- | ---
Abridged Balance Sheet | 1—2
Statement of Changes in Equity | 3
Notes to the Abridged Financial Statements | 4—6

Page 1
AJ Carriagemasters Ltd
Abridged Balance Sheet
As At 30 April 2025
Abridged Balance Sheet
Registered number: 08015360

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 464,817 |  | 473,520
|  |  | 464,817 |  | 473,520
CURRENT ASSETS
Debtors |  | 17,161 |  | 12,828 |
Cash at bank and in hand |  | 75,109 |  | 141,422 |
|  | 92,270 |  | 154,250 |
Creditors: Amounts Falling Due Within One Year |  | (122,540 ) |  | (121,143 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (30,270 ) |  | 33,107
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 434,547 |  | 506,627
Creditors: Amounts Falling Due After More Than One Year |  |  | (202,389 ) |  | (304,188 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (60,339 ) |  | (57,765 )
NET ASSETS |  |  | 171,819 |  | 144,674
CAPITAL AND RESERVES
Called up share capital | 6 |  | 2 |  | 2
Profit and Loss Account |  |  | 171,817 |  | 144,672
SHAREHOLDERS' FUNDS |  |  | 171,819 |  | 144,674

Page 1
Page 2
AJ Carriagemasters Ltd
Abridged Balance Sheet (continued)
As At 30 April 2025
For the year ending 30 April 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.
All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 30 April 2025 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board

I Jones Director | K Jones Director
14 October 2025

The notes on pages 4 to 6 form part of these financial statements.
Page 2
Page 3
AJ Carriagemasters Ltd
Statement of Changes in Equity
For The Year Ended 30 April 2025
Statement of Changes in Equity

| Share Capital | Profit and Loss Account | Total
--- | --- | --- | ---
| £ | £ | £
As at 1 May 2023 | 4 | 227,853 | 227,857
Profit for the year and total comprehensive income | - | 109,816 | 109,816
Dividends paid | - | (93,000) | (93,000)
Purchase of own shares | - | (99,997 ) | (99,997)
Share capital reduction | (2 ) | - | (2)
As at 30 April 2024 and 1 May 2024 | 2 | 144,672 | 144,674
Profit for the year and total comprehensive income | - | 99,145 | 99,145
Dividends paid | - | (72,000) | (72,000)
Purchase of own shares | - | - | -
Share capital reduction | (2 ) | - | (2)
As at 30 April 2025 | 2 | 171,817 | 171,819

Page 3
Page 4
AJ Carriagemasters Ltd
Notes to the Abridged Financial Statements
For The Year Ended 30 April 2025
Notes to the Abridged Financial Statements
1. General Information
AJ Carriagemasters Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 08015360 . The registered office is Unit 12, Cheatles Bridge Dog Lane, Bodymoor Heath, Sutton Coldfield, West Midlands, B76 9JD.
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:

Motor Vehicles | 20% Reducing balance
Fixtures & Fittings | 25% Straight line

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.
2.5. 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.
...CONTINUED
Page 4
Page 5
AJ Carriagemasters Ltd
Notes to the Abridged Financial Statements (continued)
For The Year Ended 30 April 2025
2.5. Taxation - continued
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: 14 (2024: 14)
14 14
4. Tangible Assets

| Total
--- | ---
| £
Cost
As at 1 May 2024 | 755,899
Additions | 3,827
As at 30 April 2025 | 759,726
Depreciation
As at 1 May 2024 | 282,379
Provided during the period | 12,530
As at 30 April 2025 | 294,909
Net Book Value
As at 30 April 2025 | 464,817
As at 1 May 2024 | 473,520

5. Obligations Under Finance Leases and Hire Purchase

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
The future minimum finance lease payments are as follows:
Not later than one year | 81,424 |  | 81,424
Later than one year and not later than five years | 107,103 |  | 188,527
| 188,527 |  | 269,951
| 188,527 |  | 269,951

6. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 2 |  | 2

Page 5
Page 6
AJ Carriagemasters Ltd
Notes to the Abridged Financial Statements (continued)
For The Year Ended 30 April 2025
7. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Not later than one year | 6,862 |  | 7,499
Later than one year and not later than five years | 12,008 |  | -
| 18,870 |  | 7,499

Page 6