Acorah Software Products - Accounts Production 16.7.461 false true 31 August 2024 10 August 2023 false 1 September 2024 31 August 2025 31 August 2025 15063335 Mr Ian Burgess Mr David Boldra iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 15063335 2024-08-31 15063335 2025-08-31 15063335 2024-09-01 2025-08-31 15063335 frs-core:CurrentFinancialInstruments 2025-08-31 15063335 frs-core:MotorVehicles 2025-08-31 15063335 frs-core:MotorVehicles 2024-09-01 2025-08-31 15063335 frs-core:MotorVehicles 2024-08-31 15063335 frs-core:PlantMachinery 2025-08-31 15063335 frs-core:PlantMachinery 2024-09-01 2025-08-31 15063335 frs-core:PlantMachinery 2024-08-31 15063335 frs-core:ShareCapital 2025-08-31 15063335 frs-core:RetainedEarningsAccumulatedLosses 2025-08-31 15063335 frs-bus:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 15063335 frs-bus:FilletedAccounts 2024-09-01 2025-08-31 15063335 frs-bus:SmallEntities 2024-09-01 2025-08-31 15063335 frs-bus:AuditExempt-NoAccountantsReport 2024-09-01 2025-08-31 15063335 frs-bus:SmallCompaniesRegimeForAccounts 2024-09-01 2025-08-31 15063335 frs-bus:Director1 2024-09-01 2025-08-31 15063335 frs-bus:Director1 2024-08-31 15063335 frs-bus:Director1 2025-08-31 15063335 frs-bus:Director2 2024-09-01 2025-08-31 15063335 frs-bus:Director2 2024-08-31 15063335 frs-bus:Director2 2025-08-31 15063335 frs-countries:EnglandWales 2024-09-01 2025-08-31 15063335 2023-08-09 15063335 2024-08-31 15063335 2023-08-10 2024-08-31 15063335 frs-core:CurrentFinancialInstruments 2024-08-31 15063335 frs-core:ShareCapital 2024-08-31 15063335 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31
Registered number: 15063335
Magpie Automotive Solutions Limited
Unaudited Financial Statements
For The Year Ended 31 August 2025
C W Dix Limited
Accountants & Business Advisors
4b Silkwood Court
Wakefield
West Yorkshire
WF5 9TP
Magpie Automotive Solutions Limited
Contents
Contents

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

Page 1
Magpie Automotive Solutions Limited
Balance Sheet
As At 31 August 2025
Balance Sheet
Registered number: 15063335

| 31 August 2025 | 31 August 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 4,706 |  | 28,969
|  |  | 4,706 |  | 28,969
CURRENT ASSETS
Debtors | 5 | 32,190 |  | - |
Cash at bank and in hand |  | 40,795 |  | 10,551 |
|  | 72,985 |  | 10,551 |
Creditors: Amounts Falling Due Within One Year | 6 | (17,045 ) |  | (21,410 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 55,940 |  | (10,859 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 60,646 |  | 18,110
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (1,176 ) |  | -
NET ASSETS |  |  | 59,470 |  | 18,110
CAPITAL AND RESERVES
Called up share capital | 7 |  | 100 |  | 100
Profit and Loss Account |  |  | 59,370 |  | 18,010
SHAREHOLDERS' FUNDS |  |  | 59,470 |  | 18,110

Page 1
Page 2
Magpie Automotive Solutions Limited
Balance Sheet (continued)
As At 31 August 2025
For the year ending 31 August 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 David Boldra Director
02/12/2025

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Magpie Automotive Solutions Limited
Notes to the Financial Statements
For The Year Ended 31 August 2025
Notes to the Financial Statements
1. General Information
Magpie Automotive Solutions Limited is a private company, limited by shares, incorporated in England & Wales, registered number 15063335 . The registered office is 29 Hastings Court, Normanton, WF6 2SH.
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:

Plant & Machinery | 20% per annum reducing balance
Motor Vehicles | 25% per annum reducing balance

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 and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are 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: 2 (2024: 2)
2 2
Page 3
Page 4
Magpie Automotive Solutions Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2025
4. Tangible Assets

| Plant & Machinery | Motor Vehicles | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 September 2024 | 3,399 | 35,000 | 38,399
Additions | 3,164 | (35,000 ) | (31,836 )
As at 31 August 2025 | 6,563 | - | 6,563
Depreciation
As at 1 September 2024 | 680 | 8,750 | 9,430
Provided during the period | 1,177 | (8,750 ) | (7,573 )
As at 31 August 2025 | 1,857 | - | 1,857
Net Book Value
As at 31 August 2025 | 4,706 | - | 4,706
As at 1 September 2024 | 2,719 | 26,250 | 28,969

5. Debtors

| 31 August 2025 |  | 31 August 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Amounts owed by participating interests | 9,590 |  | -
Other debtors | 22,600 |  | -
| 32,190 |  | -

6. Creditors: Amounts Falling Due Within One Year

| 31 August 2025 |  | 31 August 2024
--- | --- | --- | ---
| £ |  | £
Amounts owed to participating interests | - |  | 21,410
Taxation and social security | 17,045 |  | -
| 17,045 |  | 21,410

7. Share Capital

| 31 August 2025 |  | 31 August 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

Page 4
Page 5
Magpie Automotive Solutions Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2025
8. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:

| As at 1 September 2024 | Amounts advanced | Amounts repaid | Amounts written off | As at 31 August 2025
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mr Ian Burgess | - | 11,300 | - | - | 11,300
Mr David Boldra | - | 11,300 | - | - | 11,300

The above loan is unsecured, interest free and repayable on demand.
Page 5