Registered number
07811144
Open Road Simulation Limited
Report and Accounts
31 October 2025

Open Road Simulation Limited
Report to the directors on the preparation of the unaudited statutory accounts of Open Road Simulation Limited for the year ended 31 October 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Open Road Simulation Limited for the year ended 31 October 2025 which comprise of the Profit and Loss Account, the Balance Sheet and the related notes from the company’s accounting records and from information and explanations you have given us.
As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://rulebook.accaglobal.com/
Our work has been undertaken in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163.
Coalesco Accountants Ltd
Chartered Certified Accountants
156 Russell Drive
Wollaton
Nottingham
NG8 2BE
16 January 2026

Open Road Simulation Limited
Registered number: | 07811144
Balance Sheet
as at 31 October 2025
Notes |  |  | 2025 |  |  | 2024
£ | £
Fixed assets
Tangible assets | 3 |  |  | 21,423 |  |  | 24,946
Current assets
Cash at bank and in hand |  |  | 99,342 |  |  | 245,116
Creditors: amounts falling due within one year | 4 |  | (18,277) |  |  | (43,167)
Net current assets |  |  |  | 81,065 |  |  | 201,949
Total assets less current liabilities |  |  |  | 102,488 |  |  | 226,895
Provisions for liabilities |  |  |  | (2,973) |  |  | (2,973)
Net assets |  |  |  | 99,515 |  |  | 223,922
Capital and reserves
Called up share capital |  |  |  | 200 |  |  | 200
Profit and loss account |  |  |  | 99,315 |  |  | 223,722
Shareholders' funds |  |  |  | 99,515 |  |  | 223,922
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
D M Stedmon
Director
Approved by the board on 16 January 2026

Open Road Simulation Limited
Notes to the Accounts
for the year ended 31 October 2025
1 | Accounting policies
| Basis of preparation
| The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland.
| Turnover
| Turnover represents the value, net of value added tax and discounts, of goods provided to customers and work carried out in respect of services provided to customers.
| Tangible fixed assets
| Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
| Plant and machinery | 25% reducing balance
| Fixtures, fittings, tools and equipment | 15% reducing balance
| Stocks
| Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method.
| Taxation
| A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods.
2 | Employees | 2025 |  | 2024
Number | Number
| Average number of persons employed by the company | 2 |  | 2
3 | Tangible fixed assets
|  |  |  |  |  |  |  | Plant and machinery etc
£
| Cost
| At 1 November 2024 | 49,922
| Additions | 1,961
| At 31 October 2025 | 51,883
| Depreciation
| At 1 November 2024 | 24,976
| Charge for the year | 5,484
| At 31 October 2025 | 30,460
| Net book value
| At 31 October 2025 | 21,423
| At 31 October 2024 | 24,946
4 | Creditors: amounts falling due within one year | 2025 |  | 2024
£ | £
| Trade creditors | 8,594 |  | 9,768
| Corporation tax | - |  | 24,264
| Other taxes and social security costs | (4,071) |  | (4,308)
| Other creditors | 13,754 |  | 13,443
|  |  |  |  |  | 18,277 |  | 43,167
5 | Other information
| Open Road Simulation Limited is a private company limited by shares and incorporated in England. Its registered office is:
| 156 Russell Drive
| Wollaton
| Nottingham
| NG8 2BE

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