Acorah Software Products - Accounts Production 16.8.310 false true 31 May 2024 1 June 2023 false 1 June 2024 31 May 2025 31 May 2025 04771698 Mr Colin Cox Mrs Amanda Cox iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04771698 2024-05-31 04771698 2025-05-31 04771698 2024-06-01 2025-05-31 04771698 frs-core:CurrentFinancialInstruments 2025-05-31 04771698 frs-core:PlantMachinery 2024-06-01 2025-05-31 04771698 frs-core:ShareCapital 2025-05-31 04771698 frs-core:RetainedEarningsAccumulatedLosses 2025-05-31 04771698 frs-bus:PrivateLimitedCompanyLtd 2024-06-01 2025-05-31 04771698 frs-bus:FilletedAccounts 2024-06-01 2025-05-31 04771698 frs-bus:SmallEntities 2024-06-01 2025-05-31 04771698 frs-bus:AuditExempt-NoAccountantsReport 2024-06-01 2025-05-31 04771698 frs-bus:SmallCompaniesRegimeForAccounts 2024-06-01 2025-05-31 04771698 frs-bus:Director1 2024-06-01 2025-05-31 04771698 frs-bus:CompanySecretary1 2024-06-01 2025-05-31 04771698 frs-countries:EnglandWales 2024-06-01 2025-05-31 04771698 2023-05-31 04771698 2024-05-31 04771698 2023-06-01 2024-05-31 04771698 frs-core:CurrentFinancialInstruments 2024-05-31 04771698 frs-core:ShareCapital 2024-05-31 04771698 frs-core:RetainedEarningsAccumulatedLosses 2024-05-31
Registered number: 04771698
Colin's Cars Ltd
Financial Statements
For The Year Ended 31 May 2025
Colin's Cars Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—4

Page 1
Colin's Cars Ltd
Balance Sheet
As At 31 May 2025
Balance Sheet
Registered number: 04771698

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
CURRENT ASSETS
Debtors | 3 | 350 |  | - |
|  | 350 |  | - |
Creditors: Amounts Falling Due Within One Year | 4 | (13,552 ) |  | (15,016 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (13,202 ) |  | (15,016 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (13,202 ) |  | (15,016 )
NET LIABILITIES |  |  | (13,202 ) |  | (15,016 )
CAPITAL AND RESERVES
Called up share capital | 5 |  | 1 |  | 1
Profit and Loss Account |  |  | (13,203 ) |  | (15,017 )
SHAREHOLDERS' FUNDS |  |  | (13,202) |  | (15,016)

Page 1
Page 2
Colin's Cars Ltd
Balance Sheet (continued)
As At 31 May 2025
For the year ending 31 May 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 Colin Cox Director
10 February 2026

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Colin's Cars Ltd
Notes to the Financial Statements
For The Year Ended 31 May 2025
Notes to the Financial Statements
1. Accounting Policies
1.1. 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.
1.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added taxes, and other similar allowances.
1.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and 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% Straight line

1.4. 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.
1.5. Taxation
Taxation represents the sum of the tax currently payable and deferred tax.
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 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.
2. Average Number of Employees
The average number of employees, including directors, during the year was as follows: 1 (2024: 1)
1 1
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Colin's Cars Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 May 2025
3. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 122 |  | -
Other debtors | 228 |  | -
| 350 |  | -

4. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans and overdrafts | 1,144 |  | 922
Other creditors | 12,408 |  | 14,094
| 13,552 |  | 15,016

5. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 1 |  | 1

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