Acorah Software Products - Accounts Production 16.7.461 false true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 05517380 R C Barnes D Barnes D Barnes iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 05517380 2024-03-31 05517380 2025-03-31 05517380 2024-04-01 2025-03-31 05517380 frs-core:CurrentFinancialInstruments 2025-03-31 05517380 frs-core:ComputerEquipment 2025-03-31 05517380 frs-core:ComputerEquipment 2024-04-01 2025-03-31 05517380 frs-core:ComputerEquipment 2024-03-31 05517380 frs-core:FurnitureFittings 2025-03-31 05517380 frs-core:FurnitureFittings 2024-04-01 2025-03-31 05517380 frs-core:FurnitureFittings 2024-03-31 05517380 frs-core:MotorVehicles 2025-03-31 05517380 frs-core:MotorVehicles 2024-04-01 2025-03-31 05517380 frs-core:MotorVehicles 2024-03-31 05517380 frs-core:PlantMachinery 2025-03-31 05517380 frs-core:PlantMachinery 2024-04-01 2025-03-31 05517380 frs-core:PlantMachinery 2024-03-31 05517380 frs-core:ShareCapital 2025-03-31 05517380 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 05517380 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 05517380 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 05517380 frs-bus:SmallEntities 2024-04-01 2025-03-31 05517380 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 05517380 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 05517380 frs-bus:OrdinaryShareClass1 2024-04-01 2025-03-31 05517380 frs-bus:OrdinaryShareClass1 2025-03-31 05517380 frs-bus:OrdinaryShareClass2 2024-04-01 2025-03-31 05517380 frs-bus:OrdinaryShareClass2 2025-03-31 05517380 frs-core:CostValuation 2024-03-31 05517380 frs-core:CostValuation 2025-03-31 05517380 frs-core:ProvisionsForImpairmentInvestments 2024-03-31 05517380 frs-core:ProvisionsForImpairmentInvestments 2025-03-31 05517380 frs-bus:Director1 2024-04-01 2025-03-31 05517380 frs-bus:Director2 2024-04-01 2025-03-31 05517380 frs-bus:CompanySecretary1 2024-04-01 2025-03-31 05517380 frs-countries:EnglandWales 2024-04-01 2025-03-31 05517380 2023-03-31 05517380 2024-03-31 05517380 2023-04-01 2024-03-31 05517380 frs-core:CurrentFinancialInstruments 2024-03-31 05517380 frs-core:ShareCapital 2024-03-31 05517380 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31 05517380 frs-bus:OrdinaryShareClass1 2023-04-01 2024-03-31 05517380 frs-bus:OrdinaryShareClass2 2023-04-01 2024-03-31
Registered number: 05517380
Autoparts (UK) Limited
Unaudited Financial Statements
For The Year Ended 31 March 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 05517380
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 270,777 209,893
Investments 5 100 100
270,877 209,993
CURRENT ASSETS
Stocks 6 259,565 209,597
Debtors 7 1,483,524 1,405,881
Cash at bank and in hand 114,930 381,981
1,858,019 1,997,459
Creditors: Amounts Falling Due Within One Year 8 (1,164,022 ) (1,218,362 )
NET CURRENT ASSETS (LIABILITIES) 693,997 779,097
TOTAL ASSETS LESS CURRENT LIABILITIES 964,874 989,090
NET ASSETS 964,874 989,090
CAPITAL AND RESERVES
Called up share capital 9 23 23
Profit and Loss Account 964,851 989,067
SHAREHOLDERS' FUNDS 964,874 989,090
Page 1
Page 2
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
R C Barnes
Director
9 December 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
Autoparts (UK) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05517380 . The registered office is Oakwood House Guildford Road, Bucks Green Rudgwick, Horsham, West Sussex, RH12 3JJ.
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 25% on reducing balance
Motor Vehicles 25% on reducing balance
Fixtures & Fittings 25% on reducing balance
Computer Equipment 25% on reducing balance
2.4. 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.
2.5. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 30 (2024: 26)
30 26
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4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 April 2024 215,554 297,538 19,891 23,195 556,178
Additions 41,000 92,929 - 3,209 137,138
Disposals - (42,857 ) - - (42,857 )
As at 31 March 2025 256,554 347,610 19,891 26,404 650,459
Depreciation
As at 1 April 2024 162,111 145,589 19,203 19,382 346,285
Provided during the period 19,059 38,163 172 1,364 58,758
Disposals - (25,361 ) - - (25,361 )
As at 31 March 2025 181,170 158,391 19,375 20,746 379,682
Net Book Value
As at 31 March 2025 75,384 189,219 516 5,658 270,777
As at 1 April 2024 53,443 151,949 688 3,813 209,893
5. Investments
Subsidiaries
£
Cost
As at 1 April 2024 100
As at 31 March 2025 100
Provision
As at 1 April 2024 -
As at 31 March 2025 -
Net Book Value
As at 31 March 2025 100
As at 1 April 2024 100
6. Stocks
2025 2024
£ £
Stocks of finished goods 259,565 209,597
7. Debtors
2025 2024
£ £
Due within one year
Trade debtors 376,746 444,457
Other debtors 1,106,778 961,424
1,483,524 1,405,881
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8. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 5,739 52,833
Amounts owed to group undertakings 1,017,200 993,200
Other creditors 96,724 91,297
Taxation and social security 44,359 81,032
1,164,022 1,218,362
9. Share Capital
2025 2024
Allotted, called up and fully paid £ £
22 Ordinary Shares of £ 1.00 each 22 22
1 Ordinary A shares of £ 1.00 each 1 1
23 23
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