Acorah Software Products - Accounts Production 16.6.950 false true 30 September 2024 1 October 2023 false 1 October 2024 30 September 2025 30 September 2025 10953977 Mr Lee Cavanagh Mr Gary Cavanagh iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10953977 2024-09-30 10953977 2025-09-30 10953977 2024-10-01 2025-09-30 10953977 frs-core:CurrentFinancialInstruments 2025-09-30 10953977 frs-core:Non-currentFinancialInstruments 2025-09-30 10953977 frs-core:BetweenOneFiveYears 2025-09-30 10953977 frs-core:FurnitureFittings 2025-09-30 10953977 frs-core:FurnitureFittings 2024-10-01 2025-09-30 10953977 frs-core:FurnitureFittings 2024-09-30 10953977 frs-core:MotorVehicles 2025-09-30 10953977 frs-core:MotorVehicles 2024-10-01 2025-09-30 10953977 frs-core:MotorVehicles 2024-09-30 10953977 frs-core:PlantMachinery 2025-09-30 10953977 frs-core:PlantMachinery 2024-10-01 2025-09-30 10953977 frs-core:PlantMachinery 2024-09-30 10953977 frs-core:WithinOneYear 2025-09-30 10953977 frs-core:ShareCapital 2025-09-30 10953977 frs-core:RetainedEarningsAccumulatedLosses 2025-09-30 10953977 frs-bus:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 10953977 frs-bus:FilletedAccounts 2024-10-01 2025-09-30 10953977 frs-bus:SmallEntities 2024-10-01 2025-09-30 10953977 frs-bus:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 10953977 frs-bus:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 10953977 frs-bus:Director1 2024-10-01 2025-09-30 10953977 frs-bus:Director2 2024-10-01 2025-09-30 10953977 frs-countries:EnglandWales 2024-10-01 2025-09-30 10953977 2023-09-30 10953977 2024-09-30 10953977 2023-10-01 2024-09-30 10953977 frs-core:CurrentFinancialInstruments 2024-09-30 10953977 frs-core:Non-currentFinancialInstruments 2024-09-30 10953977 frs-core:BetweenOneFiveYears 2024-09-30 10953977 frs-core:WithinOneYear 2024-09-30 10953977 frs-core:ShareCapital 2024-09-30 10953977 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30
Registered number: 10953977
Newcastle Body Repairs Limited
Unaudited Financial Statements
For The Year Ended 30 September 2025
Accountancy Solutions (Northern) Ltd
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 10953977
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 25,655 21,685
25,655 21,685
CURRENT ASSETS
Stocks 5 7,900 6,070
Debtors 6 27,329 870
Cash at bank and in hand 26,771 46,252
62,000 53,192
Creditors: Amounts Falling Due Within One Year 7 (50,511 ) (43,981 )
NET CURRENT ASSETS (LIABILITIES) 11,489 9,211
TOTAL ASSETS LESS CURRENT LIABILITIES 37,144 30,896
Creditors: Amounts Falling Due After More Than One Year 8 (22,244 ) (30,788 )
NET ASSETS 14,900 108
CAPITAL AND RESERVES
Called up share capital 10 100 100
Profit and Loss Account 14,800 8
SHAREHOLDERS' FUNDS 14,900 108
Page 1
Page 2
For the year ending 30 September 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 Lee Cavanagh
Director
14/11/2025
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Newcastle Body Repairs Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10953977 . The registered office is Tower Buildings, 9 Oldgate, Morpeth, Northumberland, NE61 1PY.
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% Straight line
Motor Vehicles 25% Reducing balance
Fixtures & Fittings 20% 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. 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: 6 (2024: 6)
6 6
Page 3
Page 4
4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Total
£ £ £ £
Cost
As at 1 October 2024 11,107 30,153 11,144 52,404
Additions 1,249 - 11,430 12,679
As at 30 September 2025 12,356 30,153 22,574 65,083
Depreciation
As at 1 October 2024 6,383 13,192 11,144 30,719
Provided during the period 2,183 4,240 2,286 8,709
As at 30 September 2025 8,566 17,432 13,430 39,428
Net Book Value
As at 30 September 2025 3,790 12,721 9,144 25,655
As at 1 October 2024 4,724 16,961 - 21,685
5. Stocks
2025 2024
£ £
Materials 7,900 6,070
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 27,329 -
Other debtors - 870
27,329 870
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 4,226 4,073
Trade creditors 7,446 6,010
Other creditors 4,845 6,673
Taxation and social security 33,994 27,225
50,511 43,981
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 11,415 15,642
Other creditors 10,829 15,146
22,244 30,788
Page 4
Page 5
9. Obligations Under Finance Leases and Hire Purchase
2025 2024
£ £
The future minimum finance lease payments are as follows:
Not later than one year 4,226 4,073
Later than one year and not later than five years 11,415 15,642
15,641 19,715
15,641 19,715
10. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
Page 5