Acorah Software Products - Accounts Production 16.7.461 false true 30 April 2024 11 April 2023 false 1 May 2024 30 April 2025 30 April 2025 14793059 Mr Neal Cartwright iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 14793059 2024-04-30 14793059 2025-04-30 14793059 2024-05-01 2025-04-30 14793059 frs-core:CurrentFinancialInstruments 2025-04-30 14793059 frs-core:ComputerEquipment 2025-04-30 14793059 frs-core:ComputerEquipment 2024-05-01 2025-04-30 14793059 frs-core:ComputerEquipment 2024-04-30 14793059 frs-core:ShareCapital 2025-04-30 14793059 frs-core:RetainedEarningsAccumulatedLosses 2025-04-30 14793059 frs-bus:PrivateLimitedCompanyLtd 2024-05-01 2025-04-30 14793059 frs-bus:FilletedAccounts 2024-05-01 2025-04-30 14793059 frs-bus:SmallEntities 2024-05-01 2025-04-30 14793059 frs-bus:AuditExempt-NoAccountantsReport 2024-05-01 2025-04-30 14793059 frs-bus:SmallCompaniesRegimeForAccounts 2024-05-01 2025-04-30 14793059 frs-bus:Director1 2024-05-01 2025-04-30 14793059 frs-bus:Director1 2024-04-30 14793059 frs-bus:Director1 2025-04-30 14793059 frs-countries:EnglandWales 2024-05-01 2025-04-30 14793059 2023-04-10 14793059 2024-04-30 14793059 2023-04-11 2024-04-30 14793059 frs-core:CurrentFinancialInstruments 2024-04-30 14793059 frs-core:ShareCapital 2024-04-30 14793059 frs-core:RetainedEarningsAccumulatedLosses 2024-04-30
Registered number: 14793059
Chester Autobody Repair Ltd
Unaudited Financial Statements
For The Year Ended 30 April 2025
TaxAssist Accountants
Contents
Page
Statement of Financial Position 1
Notes to the Financial Statements 2—3
Page 1
Statement of Financial Position
Registered number: 14793059
30 April 2025 30 April 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 86 173
86 173
CURRENT ASSETS
Debtors 5 156,640 71,344
156,640 71,344
Creditors: Amounts Falling Due Within One Year 6 (78,086 ) (32,392 )
NET CURRENT ASSETS (LIABILITIES) 78,554 38,952
TOTAL ASSETS LESS CURRENT LIABILITIES 78,640 39,125
NET ASSETS 78,640 39,125
CAPITAL AND RESERVES
Called up share capital 7 100 100
Income Statement 78,540 39,025
SHAREHOLDERS' FUNDS 78,640 39,125
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 member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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 Income Statement.
On behalf of the board
Mr Neal Cartwright
Director
30/05/2025
The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Chester Autobody Repair Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 14793059 . The registered office is 38 Station Road, Ellesmere Port, CH65 4BQ.
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.
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:
Computer Equipment 33% Straight Line
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.
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: 1 (2024: NIL)
1 -
4. Tangible Assets
Computer Equipment
£
Cost
As at 1 May 2024 259
As at 30 April 2025 259
Depreciation
As at 1 May 2024 86
Provided during the period 87
As at 30 April 2025 173
...CONTINUED
Page 2
Page 3
Net Book Value
As at 30 April 2025 86
As at 1 May 2024 173
5. Debtors
30 April 2025 30 April 2024
£ £
Due within one year
Trade debtors 108,489 56,553
Other debtors 647 647
Director's loan account 47,504 14,144
156,640 71,344
6. Creditors: Amounts Falling Due Within One Year
30 April 2025 30 April 2024
£ £
Trade creditors 26,709 8,403
Bank loans and overdrafts 9,234 2,650
Corporation tax 23,887 8,621
VAT 18,256 12,718
78,086 32,392
7. Share Capital
30 April 2025 30 April 2024
£ £
Allotted, Called up and fully paid 100 100
8. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 May 2024 Amounts advanced Amounts repaid Amounts written off As at 30 April 2025
£ £ £ £ £
Mr Neal Cartwright 14,144 48,337 14,976 - 47,504
The above loan is unsecured, interest free and repayable on demand.
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