Acorah Software Products - Accounts Production 16.6.920 false true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 06095815 Mr Stephen Byram Mrs Susan Byram Mrs Susan Byram iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 06095815 2024-03-31 06095815 2025-03-31 06095815 2024-04-01 2025-03-31 06095815 frs-core:CurrentFinancialInstruments 2025-03-31 06095815 frs-core:Non-currentFinancialInstruments 2025-03-31 06095815 frs-core:ComputerEquipment 2025-03-31 06095815 frs-core:ComputerEquipment 2024-04-01 2025-03-31 06095815 frs-core:ComputerEquipment 2024-03-31 06095815 frs-core:NetGoodwill 2025-03-31 06095815 frs-core:NetGoodwill 2024-04-01 2025-03-31 06095815 frs-core:NetGoodwill 2024-03-31 06095815 frs-core:MotorVehicles 2025-03-31 06095815 frs-core:MotorVehicles 2024-04-01 2025-03-31 06095815 frs-core:MotorVehicles 2024-03-31 06095815 frs-core:PlantMachinery 2025-03-31 06095815 frs-core:PlantMachinery 2024-04-01 2025-03-31 06095815 frs-core:PlantMachinery 2024-03-31 06095815 frs-core:ShareCapital 2025-03-31 06095815 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 06095815 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 06095815 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 06095815 frs-bus:SmallEntities 2024-04-01 2025-03-31 06095815 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 06095815 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 06095815 frs-bus:Director1 2024-04-01 2025-03-31 06095815 frs-bus:Director2 2024-04-01 2025-03-31 06095815 frs-bus:CompanySecretary1 2024-04-01 2025-03-31 06095815 frs-countries:EnglandWales 2024-04-01 2025-03-31 06095815 2023-03-31 06095815 2024-03-31 06095815 2023-04-01 2024-03-31 06095815 frs-core:CurrentFinancialInstruments 2024-03-31 06095815 frs-core:Non-currentFinancialInstruments 2024-03-31 06095815 frs-core:ShareCapital 2024-03-31 06095815 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: 06095815
Stephen Byram Motor Engineers Limited
Unaudited Financial Statements
For The Year Ended 31 March 2025
Trevelyan & Company Ltd
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 06095815
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 22,233 24,386
22,233 24,386
CURRENT ASSETS
Stocks 6 1,000 1,000
Debtors 7 11,389 19,514
Cash at bank and in hand 123,121 161,237
135,510 181,751
Creditors: Amounts Falling Due Within One Year 8 (75,851 ) (97,555 )
NET CURRENT ASSETS (LIABILITIES) 59,659 84,196
TOTAL ASSETS LESS CURRENT LIABILITIES 81,892 108,582
Creditors: Amounts Falling Due After More Than One Year 9 (4,207 ) (14,207 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (1,200 ) (4,633 )
NET ASSETS 76,485 89,742
CAPITAL AND RESERVES
Called up share capital 10 2 2
Profit and Loss Account 76,483 89,740
SHAREHOLDERS' FUNDS 76,485 89,742
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 Stephen Byram
Director
15/12/2025
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
Stephen Byram Motor Engineers Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06095815 . The registered office is Unit 1b Queens Square, Honley, West Yorkshire, HD9 6QZ.
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.
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 and has been full amortised.
2.4. 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% on NBV
Motor Vehicles 25% on NBV
Computer Equipment 20% on NBV
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.
2.6. 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 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: 6 (2024: 5)
6 5
Page 3
Page 4
4. Intangible Assets
Goodwill
£
Cost
As at 1 April 2024 49,998
As at 31 March 2025 49,998
Amortisation
As at 1 April 2024 49,998
As at 31 March 2025 49,998
Net Book Value
As at 31 March 2025 -
As at 1 April 2024 -
5. Tangible Assets
Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £
Cost
As at 1 April 2024 26,681 34,961 654 62,296
Additions - 2,000 1,999 3,999
As at 31 March 2025 26,681 36,961 2,653 66,295
Depreciation
As at 1 April 2024 23,206 14,301 403 37,910
Provided during the period 695 5,321 136 6,152
As at 31 March 2025 23,901 19,622 539 44,062
Net Book Value
As at 31 March 2025 2,780 17,339 2,114 22,233
As at 1 April 2024 3,475 20,660 251 24,386
6. Stocks
2025 2024
£ £
Stock 1,000 1,000
7. Debtors
2025 2024
£ £
Due within one year
Trade debtors 9,767 18,840
Prepayments and accrued income 1,622 674
11,389 19,514
Page 4
Page 5
8. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 11,231 33,789
Bank loans and overdrafts 9,960 9,960
Corporation tax 5,749 13,085
Other taxes and social security 2,797 2,905
VAT 9,986 12,145
Net wages 2,324 2,906
Other creditors 247 1,152
Accruals and deferred income 2,967 9
Directors' loan accounts 30,590 21,604
75,851 97,555
9. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 4,207 14,207
10. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 2 2
Page 5