Acorah Software Products - Accounts Production 16.6.950 false true true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 08904106 Mrs Denise Bonney Mr William Bonney iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08904106 2024-03-31 08904106 2025-03-31 08904106 2024-04-01 2025-03-31 08904106 frs-core:CurrentFinancialInstruments 2025-03-31 08904106 frs-core:ComputerEquipment 2024-04-01 2025-03-31 08904106 frs-core:NetGoodwill 2025-03-31 08904106 frs-core:NetGoodwill 2024-04-01 2025-03-31 08904106 frs-core:NetGoodwill 2024-03-31 08904106 frs-core:PlantMachinery 2025-03-31 08904106 frs-core:PlantMachinery 2024-04-01 2025-03-31 08904106 frs-core:PlantMachinery 2024-03-31 08904106 frs-core:ShareCapital 2025-03-31 08904106 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 08904106 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 08904106 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 08904106 frs-bus:SmallEntities 2024-04-01 2025-03-31 08904106 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 08904106 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 08904106 frs-bus:Director1 2024-04-01 2025-03-31 08904106 frs-bus:Director2 2024-04-01 2025-03-31 08904106 frs-countries:EnglandWales 2024-04-01 2025-03-31 08904106 2023-03-31 08904106 2024-03-31 08904106 2023-04-01 2024-03-31 08904106 frs-core:CurrentFinancialInstruments 2024-03-31 08904106 frs-core:ShareCapital 2024-03-31 08904106 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: 08904106
Chelmsford City Motorcycles Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2025
Denmark Forrester Limited
Chartered Accountant and Registered Auditor
Office 12 Bentalls Centre
Colchester Road
Maldon
Essex
CM9 4GD
Chelmsford City Motorcycles Ltd
Contents
Contents

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

Page 1
Chelmsford City Motorcycles Ltd
Balance Sheet
As At 31 March 2025
Balance Sheet
Registered number: 08904106

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 5 |  | 4,008 |  | 2,244
|  |  | 4,008 |  | 2,244
CURRENT ASSETS
Stocks | 6 | 169,936 |  | 230,711 |
Debtors | 7 | 17,966 |  | 43,060 |
Cash at bank and in hand |  | 108,807 |  | 90,858 |
|  | 296,709 |  | 364,629 |
Creditors: Amounts Falling Due Within One Year | 8 | (410,120 ) |  | (445,423 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (113,411 ) |  | (80,794 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (109,403 ) |  | (78,550 )
NET LIABILITIES |  |  | (109,403 ) |  | (78,550 )
CAPITAL AND RESERVES
Called up share capital | 9 |  | 100 |  | 100
Profit and Loss Account |  |  | (109,503 ) |  | (78,650 )
SHAREHOLDERS' FUNDS |  |  | (109,403) |  | (78,550)

Page 1
Page 2
Chelmsford City Motorcycles 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 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 William Bonney Director
14th November 2025

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Chelmsford City Motorcycles Ltd
Notes to the Financial Statements
For The Year Ended 31 March 2025
Notes to the Financial Statements
1. General Information
Chelmsford City Motorcycles Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 08904106 . The registered office is 12 The Bentalls Centre, Colchester Road, Heybridge, Essex, CM9 4GD.
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. Going Concern Disclosure
At the balance sheet date the company's liabilities exceeded its assets by a significant amount. The ability of the company continue as a going concern is dependant on credit facilities provided by the directors on an informal and unsecured basis. The directors have confirmed that they will not see repayment of monies owed to them for a period at least in excess of 12 months from the date of their report. The financial statements are therefore prepared on a going concern basis.
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. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to the profit and loss account over its estimated economic life of .... years.
2.5. 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 | 25% reducing balance
Computer Equipment | 33% straight line

Page 3
Page 4
Chelmsford City Motorcycles Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
2.6. 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: 4 (2024: 5)
4 5
4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 1 April 2024 | 50,000
As at 31 March 2025 | 50,000
Amortisation
As at 1 April 2024 | 50,000
As at 31 March 2025 | 50,000
Net Book Value
As at 31 March 2025 | -
As at 1 April 2024 | -

5. Tangible Assets

| Plant & Machinery
--- | ---
| £
Cost
As at 1 April 2024 | 11,225
Additions | 3,100
As at 31 March 2025 | 14,325
Depreciation
As at 1 April 2024 | 8,981
Provided during the period | 1,336
As at 31 March 2025 | 10,317
Net Book Value
As at 31 March 2025 | 4,008
As at 1 April 2024 | 2,244

Page 4
Page 5
Chelmsford City Motorcycles Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
6. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | 169,936 |  | 230,711

7. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 10,744 |  | 21,825
Prepayments and accrued income | 7,222 |  | 21,235
| 17,966 |  | 43,060

8. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 54,523 |  | 73,691
VAT | 4,610 |  | 5,359
Accruals and deferred income | 3,913 |  | 15,750
Directors' loan accounts | 347,074 |  | 350,623
| 410,120 |  | 445,423

9. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

Page 5