Acorah Software Products - Accounts Production 16.8.310 false true 31 July 2024 1 August 2023 false 1 August 2024 31 July 2025 31 July 2025 09155252 Mr R Wetherill true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09155252 2024-07-31 09155252 2025-07-31 09155252 2024-08-01 2025-07-31 09155252 frs-core:CurrentFinancialInstruments 2025-07-31 09155252 frs-core:Non-currentFinancialInstruments 2025-07-31 09155252 frs-core:ComputerEquipment 2025-07-31 09155252 frs-core:ComputerEquipment 2024-08-01 2025-07-31 09155252 frs-core:ComputerEquipment 2024-07-31 09155252 frs-core:FurnitureFittings 2025-07-31 09155252 frs-core:FurnitureFittings 2024-08-01 2025-07-31 09155252 frs-core:FurnitureFittings 2024-07-31 09155252 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-07-31 09155252 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-08-01 2025-07-31 09155252 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-07-31 09155252 frs-core:ShareCapital 2025-07-31 09155252 frs-core:RetainedEarningsAccumulatedLosses 2025-07-31 09155252 frs-bus:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31 09155252 frs-bus:FilletedAccounts 2024-08-01 2025-07-31 09155252 frs-bus:SmallEntities 2024-08-01 2025-07-31 09155252 frs-bus:AuditExempt-NoAccountantsReport 2024-08-01 2025-07-31 09155252 frs-bus:SmallCompaniesRegimeForAccounts 2024-08-01 2025-07-31 09155252 1 2024-08-01 2025-07-31 09155252 frs-bus:Director1 2024-08-01 2025-07-31 09155252 frs-countries:EnglandWales 2024-08-01 2025-07-31 09155252 2023-07-31 09155252 2024-07-31 09155252 2023-08-01 2024-07-31 09155252 frs-core:CurrentFinancialInstruments 2024-07-31 09155252 frs-core:Non-currentFinancialInstruments 2024-07-31 09155252 frs-core:ShareCapital 2024-07-31 09155252 frs-core:RetainedEarningsAccumulatedLosses 2024-07-31
Registered number: 09155252
Roger Wetherill Vehicle Sourcing Ltd
Financial Statements
For The Year Ended 31 July 2025
Roger Wetherill Vehicle Sourcing Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
Roger Wetherill Vehicle Sourcing Ltd
Balance Sheet
As At 31 July 2025
Balance Sheet
Registered number: 09155252

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 5,102 |  | 5,905
|  |  | 5,102 |  | 5,905
CURRENT ASSETS
Stocks | 5 | 23,333 |  | 78,083 |
Debtors | 6 | 72,227 |  | 123 |
|  | 95,560 |  | 78,206 |
Creditors: Amounts Falling Due Within One Year | 7 | (91,825 ) |  | (66,880 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 3,735 |  | 11,326
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 8,837 |  | 17,231
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (3,333 ) |  | (8,333 )
NET ASSETS |  |  | 5,504 |  | 8,898
CAPITAL AND RESERVES
Called up share capital | 9 |  | 100 |  | 100
Profit and Loss Account |  |  | 5,404 |  | 8,798
SHAREHOLDERS' FUNDS |  |  | 5,504 |  | 8,898

Page 1
Page 2
Roger Wetherill Vehicle Sourcing Ltd
Balance Sheet (continued)
As At 31 July 2025
For the year ending 31 July 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 Profit and Loss Account.
On behalf of the board

Mr R Wetherill Director
28 November 2025

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Roger Wetherill Vehicle Sourcing Ltd
Notes to the Financial Statements
For The Year Ended 31 July 2025
Notes to the Financial Statements
1. General Information
Roger Wetherill Vehicle Sourcing Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 09155252 . The registered office is 153 Henhurst Hill, Burton On Trent, Staffordshire, DE13 9SX.
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:

Freehold | 2% straight line basis
Fixtures & Fittings | 10% reducing balance basis
Computer Equipment | 25% straight line basis

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. 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. 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. The carrying amount of deferred tax assets is reviewed at the end of each reporting period.
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2024: 1)
- 1
Page 3
Page 4
Roger Wetherill Vehicle Sourcing Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 July 2025
4. Tangible Assets

| Land & Property
--- | ---
| Freehold | Fixtures & Fittings | Computer Equipment | Total
| £ | £ | £ | £
Cost
As at 1 August 2024 | 3,933 | 1,716 | 3,197 | 8,846
As at 31 July 2025 | 3,933 | 1,716 | 3,197 | 8,846
Depreciation
As at 1 August 2024 | 215 | 559 | 2,167 | 2,941
Provided during the period | 79 | 115 | 609 | 803
As at 31 July 2025 | 294 | 674 | 2,776 | 3,744
Net Book Value
As at 31 July 2025 | 3,639 | 1,042 | 421 | 5,102
As at 1 August 2024 | 3,718 | 1,157 | 1,030 | 5,905

5. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | 23,333 |  | 78,083

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 72,227 |  | 123

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans and overdrafts | 13,907 |  | 24,271
Corporation tax | 717 |  | 4,443
VAT | 3,734 |  | 2,898
Other creditors | 42,629 |  | 905
Accruals and deferred income | 1,191 |  | 1,149
Director's loan account | 29,647 |  | 33,214
| 91,825 |  | 66,880

8. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 3,333 |  | 8,333

Page 4
Page 5
Roger Wetherill Vehicle Sourcing Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 July 2025
9. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

10. Ultimate Controlling Party
The ultimate controlling party is Mr R Wetherill, a director and 100% shareholder of the company.
Page 5