Acorah Software Products - Accounts Production 16.8.200 false true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 06812725 Mr Glenn Edwards Miss Joanna Last Miss Joanna Last iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 06812725 2024-03-31 06812725 2025-03-31 06812725 2024-04-01 2025-03-31 06812725 frs-core:CurrentFinancialInstruments 2025-03-31 06812725 frs-core:Non-currentFinancialInstruments 2025-03-31 06812725 frs-core:BetweenOneFiveYears 2025-03-31 06812725 frs-core:ComputerEquipment 2025-03-31 06812725 frs-core:ComputerEquipment 2024-04-01 2025-03-31 06812725 frs-core:ComputerEquipment 2024-03-31 06812725 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-04-01 2025-03-31 06812725 frs-core:FurnitureFittings 2025-03-31 06812725 frs-core:FurnitureFittings 2024-04-01 2025-03-31 06812725 frs-core:FurnitureFittings 2024-03-31 06812725 frs-core:NetGoodwill 2025-03-31 06812725 frs-core:NetGoodwill 2024-04-01 2025-03-31 06812725 frs-core:NetGoodwill 2024-03-31 06812725 frs-core:MotorVehicles 2025-03-31 06812725 frs-core:MotorVehicles 2024-04-01 2025-03-31 06812725 frs-core:MotorVehicles 2024-03-31 06812725 frs-core:OtherResidualIntangibleAssets 2025-03-31 06812725 frs-core:OtherResidualIntangibleAssets 2024-04-01 2025-03-31 06812725 frs-core:OtherResidualIntangibleAssets 2024-03-31 06812725 frs-core:PlantMachinery 2025-03-31 06812725 frs-core:PlantMachinery 2024-04-01 2025-03-31 06812725 frs-core:PlantMachinery 2024-03-31 06812725 frs-core:WithinOneYear 2025-03-31 06812725 frs-core:ShareCapital 2025-03-31 06812725 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 06812725 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 06812725 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 06812725 frs-bus:SmallEntities 2024-04-01 2025-03-31 06812725 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 06812725 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 06812725 frs-bus:Director1 2024-04-01 2025-03-31 06812725 frs-bus:Director2 2024-04-01 2025-03-31 06812725 frs-bus:CompanySecretary1 2024-04-01 2025-03-31 06812725 frs-countries:EnglandWales 2024-04-01 2025-03-31 06812725 2023-03-31 06812725 2024-03-31 06812725 2023-04-01 2024-03-31 06812725 frs-core:CurrentFinancialInstruments 2024-03-31 06812725 frs-core:Non-currentFinancialInstruments 2024-03-31 06812725 frs-core:BetweenOneFiveYears 2024-03-31 06812725 frs-core:WithinOneYear 2024-03-31 06812725 frs-core:ShareCapital 2024-03-31 06812725 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: 06812725
First Stop Travel (East Anglia) Limited
Unaudited Financial Statements
For The Year Ended 31 March 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 06812725
2025 2024
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 39,698 44,280
Tangible Assets 5 708,566 756,486
748,264 800,766
CURRENT ASSETS
Debtors 6 490,083 413,149
Cash at bank and in hand 750,226 524,246
1,240,309 937,395
Creditors: Amounts Falling Due Within One Year 7 (450,878 ) (439,239 )
NET CURRENT ASSETS (LIABILITIES) 789,431 498,156
TOTAL ASSETS LESS CURRENT LIABILITIES 1,537,695 1,298,922
Creditors: Amounts Falling Due After More Than One Year 8 - (5,318 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (9,497 ) (47,792 )
NET ASSETS 1,528,198 1,245,812
CAPITAL AND RESERVES
Called up share capital 11 100 100
Profit and Loss Account 1,528,098 1,245,712
SHAREHOLDERS' FUNDS 1,528,198 1,245,812
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
Mr Glenn Edwards
Director
Miss Joanna Last
Director
11 December 2025
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
First Stop Travel (East Anglia) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06812725 . The registered office is 67 Eastern Way, Bury St. Edmunds, Suffolk, IP32 7AB.
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, excluding discounts, rebates, value added tax and other sales taxes.
2.3. 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 profit and loss account over its estimated economic life of twenty years.
2.4. Intangible Fixed Assets and Amortisation - Other Intangible
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Carriage Licences are being amortised evenly over their estimated useful life of nil 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:
Improvements to Property None
Motor Vehicles 25% on reducing balance
Equipment 25% on reducing balance
Office Equipment 33% on cost
2.6. 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.
Page 3
Page 4
2.7. 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 year 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 asset reflects 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 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.
2.8. Pensions
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 41 (2024: 39)
41 39
4. Intangible Assets
Goodwill Carriage Licences Total
£ £ £
Cost
As at 1 April 2024 91,640 9,500 101,140
As at 31 March 2025 91,640 9,500 101,140
Amortisation
As at 1 April 2024 56,860 - 56,860
Provided during the period 4,582 - 4,582
As at 31 March 2025 61,442 - 61,442
Net Book Value
As at 31 March 2025 30,198 9,500 39,698
As at 1 April 2024 34,780 9,500 44,280
Page 4
Page 5
5. Tangible Assets
Improvements to Property Motor Vehicles Equipment Office Equipment Total
£ £ £ £ £
Cost
As at 1 April 2024 12,474 1,376,020 62,631 9,977 1,461,102
Additions - 267,432 - 7,267 274,699
Disposals - (334,645 ) - - (334,645 )
As at 31 March 2025 12,474 1,308,807 62,631 17,244 1,401,156
Depreciation
As at 1 April 2024 - 648,797 46,145 9,674 704,616
Provided during the period - 181,532 4,122 582 186,236
Disposals - (198,262 ) - - (198,262 )
As at 31 March 2025 - 632,067 50,267 10,256 692,590
Net Book Value
As at 31 March 2025 12,474 676,740 12,364 6,988 708,566
As at 1 April 2024 12,474 727,223 16,486 303 756,486
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 379,612 317,819
Prepayments and accrued income 86,111 70,970
Other debtors 24,360 24,360
490,083 413,149
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 3,520 10,318
Trade creditors 19,210 13,659
Corporation tax 155,546 112,835
Social security & other taxes 199,841 231,303
Other creditors 64,004 31,461
Accrued expenses 5,297 6,203
Directors' loan accounts 3,460 33,460
450,878 439,239
Page 5
Page 6
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts - 5,318
9. Secured Creditors
Of the creditors the following amounts are secured.
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 3,520 15,636
10. Obligations Under Finance Leases and Hire Purchase
2025 2024
£ £
The future minimum finance lease payments are as follows:
Not later than one year 3,520 10,318
Later than one year and not later than five years - 5,318
3,520 15,636
3,520 15,636
11. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
12. Pension Commitments
The company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund. At the balance sheet date unpaid contributions of £3,120 (2024: £2,163) were due to the fund. They are included in Other Creditors.
Page 6