Acorah Software Products - Accounts Production 16.7.461 false true true 30 June 2024 1 July 2023 false 1 July 2024 30 June 2025 30 June 2025 04797557 Mr Matthew Tomlinson Mr Robert Tomlinson Mr Matthew Tomlinson iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04797557 2024-06-30 04797557 2025-06-30 04797557 2024-07-01 2025-06-30 04797557 frs-core:CurrentFinancialInstruments 2025-06-30 04797557 frs-core:Non-currentFinancialInstruments 2025-06-30 04797557 frs-core:ComputerEquipment 2025-06-30 04797557 frs-core:ComputerEquipment 2024-07-01 2025-06-30 04797557 frs-core:ComputerEquipment 2024-06-30 04797557 frs-core:PlantMachinery 2025-06-30 04797557 frs-core:PlantMachinery 2024-07-01 2025-06-30 04797557 frs-core:PlantMachinery 2024-06-30 04797557 frs-core:ShareCapital 2025-06-30 04797557 frs-core:RetainedEarningsAccumulatedLosses 2025-06-30 04797557 frs-bus:PrivateLimitedCompanyLtd 2024-07-01 2025-06-30 04797557 frs-bus:FilletedAccounts 2024-07-01 2025-06-30 04797557 frs-bus:SmallEntities 2024-07-01 2025-06-30 04797557 frs-bus:AuditExempt-NoAccountantsReport 2024-07-01 2025-06-30 04797557 frs-bus:SmallCompaniesRegimeForAccounts 2024-07-01 2025-06-30 04797557 frs-bus:Director1 2024-07-01 2025-06-30 04797557 frs-bus:Director2 2024-07-01 2025-06-30 04797557 frs-bus:CompanySecretary1 2024-07-01 2025-06-30 04797557 frs-core:CurrentFinancialInstruments 3 2025-06-30 04797557 frs-countries:EnglandWales 2024-07-01 2025-06-30 04797557 2023-06-30 04797557 2024-06-30 04797557 2023-07-01 2024-06-30 04797557 frs-core:CurrentFinancialInstruments 2024-06-30 04797557 frs-core:Non-currentFinancialInstruments 2024-06-30 04797557 frs-core:ShareCapital 2024-06-30 04797557 frs-core:RetainedEarningsAccumulatedLosses 2024-06-30 04797557 frs-core:CurrentFinancialInstruments 3 2024-06-30
Registered number: 04797557
Tomlinson Autos Limited
Unaudited Financial Statements
For The Year Ended 30 June 2025
TaxAssist Accountants
Tomlinson Autos Limited
Contents
Contents

| Page
--- | ---
Statement of Financial Position | 1—2
Notes to the Financial Statements | 3—5

Page 1
Tomlinson Autos Limited
Statement of Financial Position
As At 30 June 2025
Statement of Financial Position
Registered number: 04797557

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 2,892 |  | 3,856
|  |  | 2,892 |  | 3,856
CURRENT ASSETS
Stocks | 5 | 2,250 |  | 4,500 |
Debtors | 6 | 13,413 |  | 37,511 |
Cash at bank and in hand |  | 7,620 |  | 3,291 |
|  | 23,283 |  | 45,302 |
Creditors: Amounts Falling Due Within One Year | 7 | (46,120 ) |  | (45,767 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (22,837 ) |  | (465 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (19,945 ) |  | 3,391
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (1,814 ) |  | (7,061 )
NET LIABILITIES |  |  | (21,759 ) |  | (3,670 )
CAPITAL AND RESERVES
Called up share capital | 9 |  | 100 |  | 100
Income Statement |  |  | (21,859 ) |  | (3,770 )
SHAREHOLDERS' FUNDS |  |  | (21,759) |  | (3,670)

Page 1
Page 2
Tomlinson Autos Limited
Statement of Financial Position (continued)
As At 30 June 2025
For the year ending 30 June 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 Income Statement.
On behalf of the board

Mr Matthew Tomlinson Director
31/10/2025

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Tomlinson Autos Limited
Notes to the Financial Statements
For The Year Ended 30 June 2025
Notes to the Financial Statements
1. General Information
Tomlinson Autos Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04797557 . The registered office is Unit 3,4&5, Hooton Works Hooton Road, Hooton, Ellesmere Port, Cheshire, CH66 7NB.
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. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
2.3. 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.
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.
2.4. 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 | 25% Reducing Balance
Computer Equipment | 33% Straight Line

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.
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: 2 (2024: 2)
2 2
Page 3
Page 4
Tomlinson Autos Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 June 2025
4. Tangible Assets

| Plant & Machinery | Computer Equipment | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 July 2024 | 51,367 | 3,616 | 54,983
As at 30 June 2025 | 51,367 | 3,616 | 54,983
Depreciation
As at 1 July 2024 | 47,511 | 3,616 | 51,127
Provided during the period | 964 | - | 964
As at 30 June 2025 | 48,475 | 3,616 | 52,091
Net Book Value
As at 30 June 2025 | 2,892 | - | 2,892
As at 1 July 2024 | 3,856 | - | 3,856

5. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Finished goods | 2,250 |  | 4,500

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 7,423 |  | 35,282
Corporation tax recoverable assets | 3,903 |  | -
Other taxes and social security | 2,087 |  | 2,229
| 13,413 |  | 37,511

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 14,705 |  | 14,381
Bank loans and overdrafts | 2,686 |  | -
Corporation tax | - |  | 3,903
VAT | 13,103 |  | 12,198
Pension payable | 72 |  | 30
Accruals and deferred income | 1,480 |  | 1,336
Directors' loan accounts | 14,074 |  | 13,919
| 46,120 |  | 45,767

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 1,814 |  | 7,061

Page 4
Page 5
Tomlinson Autos Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 June 2025
9. Share Capital

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

Page 5