Acorah Software Products - Accounts Production 16.8.310 false true 30 June 2024 1 July 2023 false 1 July 2024 31 August 2025 31 August 2025 14173142 Mr I Molloy Mrs H Molloy Mr A Molloy A1 ADAS Group Holdings Limited true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 14173142 2024-06-30 14173142 2025-08-31 14173142 2024-07-01 2025-08-31 14173142 frs-core:CurrentFinancialInstruments 2025-08-31 14173142 frs-core:Non-currentFinancialInstruments 2025-08-31 14173142 frs-core:ComputerEquipment 2025-08-31 14173142 frs-core:ComputerEquipment 2024-07-01 2025-08-31 14173142 frs-core:ComputerEquipment 2024-06-30 14173142 frs-core:FurnitureFittings 2025-08-31 14173142 frs-core:FurnitureFittings 2024-07-01 2025-08-31 14173142 frs-core:FurnitureFittings 2024-06-30 14173142 frs-core:NetGoodwill 2025-08-31 14173142 frs-core:NetGoodwill 2024-07-01 2025-08-31 14173142 frs-core:NetGoodwill 2024-06-30 14173142 frs-core:MotorVehicles 2025-08-31 14173142 frs-core:MotorVehicles 2024-07-01 2025-08-31 14173142 frs-core:MotorVehicles 2024-06-30 14173142 frs-core:PlantMachinery 2025-08-31 14173142 frs-core:PlantMachinery 2024-07-01 2025-08-31 14173142 frs-core:PlantMachinery 2024-06-30 14173142 frs-core:ShareCapital 2025-08-31 14173142 frs-core:RetainedEarningsAccumulatedLosses 2025-08-31 14173142 frs-bus:PrivateLimitedCompanyLtd 2024-07-01 2025-08-31 14173142 frs-bus:FilletedAccounts 2024-07-01 2025-08-31 14173142 frs-bus:SmallEntities 2024-07-01 2025-08-31 14173142 frs-bus:AuditExempt-NoAccountantsReport 2024-07-01 2025-08-31 14173142 frs-bus:SmallCompaniesRegimeForAccounts 2024-07-01 2025-08-31 14173142 1 2024-07-01 2025-08-31 14173142 frs-bus:Director1 2024-07-01 2025-08-31 14173142 frs-bus:Director2 2024-07-01 2025-08-31 14173142 frs-bus:Director3 2024-07-01 2025-08-31 14173142 frs-countries:EnglandWales 2024-07-01 2025-08-31 14173142 2023-06-30 14173142 2024-06-30 14173142 2023-07-01 2024-06-30 14173142 frs-core:CurrentFinancialInstruments 2024-06-30 14173142 frs-core:Non-currentFinancialInstruments 2024-06-30 14173142 frs-core:ShareCapital 2024-06-30 14173142 frs-core:RetainedEarningsAccumulatedLosses 2024-06-30
Registered number: 14173142
Autocalibration Ltd
Unaudited Financial Statements
For the Period 1 July 2024 to 31 August 2025
Autocalibration Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—7

Page 1
Autocalibration Ltd
Balance Sheet
As At 31 August 2025
Balance Sheet
Registered number: 14173142

| 31 August 2025 | 30 June 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 12,000 |  | 12,000
Tangible Assets | 5 |  | 137,956 |  | 66,475
|  |  | 149,956 |  | 78,475
CURRENT ASSETS
Debtors | 6 | 98,955 |  | 125,024 |
Cash at bank and in hand |  | 142,754 |  | 104,970 |
|  | 241,709 |  | 229,994 |
Creditors: Amounts Falling Due Within One Year | 7 | (110,884 ) |  | (255,912 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 130,825 |  | (25,918 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 280,781 |  | 52,557
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (34,881 ) |  | -
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (34,489 ) |  | (7,678 )
NET ASSETS |  |  | 211,411 |  | 44,879
CAPITAL AND RESERVES
Called up share capital | 9 |  | 100 |  | 100
Profit and Loss Account |  |  | 211,311 |  | 44,779
SHAREHOLDERS' FUNDS |  |  | 211,411 |  | 44,879

Page 1
Page 2
Autocalibration Ltd
Balance Sheet (continued)
As At 31 August 2025
For the period ending 31 August 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 I Molloy Director
24/03/2026

The notes on pages 3 to 7 form part of these financial statements.
Page 2
Page 3
Autocalibration Ltd
Notes to the Financial Statements
For the Period 1 July 2024 to 31 August 2025
Notes to the Financial Statements
1. General Information
Autocalibration Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 14173142 . The registered office is Unit 58 Hall Road, Norwich, Norfolk, NR4 6EQ.
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. 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. Amortisation has not been provided on purchased goodwill as, in the opinion of the directors, amortising the goodwill further would result in the assets of the company being understated. The accounting policy adopted is therefore necessary for the accounts to give a true and fair view.
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
Motor Vehicles | 25% reducing balance
Fixtures & Fittings | 25% reducing balance
Computer Equipment | 33% straight line

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Autocalibration Ltd
Notes to the Financial Statements (continued)
For the Period 1 July 2024 to 31 August 2025
2.5. 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.
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 and deferred tax are recognised in profit or loss for the period, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the period was: 6 (2024: 4)
6 4
Page 4
Page 5
Autocalibration Ltd
Notes to the Financial Statements (continued)
For the Period 1 July 2024 to 31 August 2025
4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 1 July 2024 | 12,000
As at 31 August 2025 | 12,000
Net Book Value
As at 31 August 2025 | 12,000
As at 1 July 2024 | 12,000

5. Tangible Assets

| Plant & Machinery | Motor Vehicles | Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Cost
As at 1 July 2024 | 38,746 | 60,415 | 2,064 | 4,680 | 105,905
Additions | 36,515 | 66,063 | - | - | 102,578
As at 31 August 2025 | 75,261 | 126,478 | 2,064 | 4,680 | 208,483
Depreciation
As at 1 July 2024 | 16,493 | 20,541 | 641 | 1,755 | 39,430
Provided during the period | 13,832 | 15,079 | 415 | 1,771 | 31,097
As at 31 August 2025 | 30,325 | 35,620 | 1,056 | 3,526 | 70,527
Net Book Value
As at 31 August 2025 | 44,936 | 90,858 | 1,008 | 1,154 | 137,956
As at 1 July 2024 | 22,253 | 39,874 | 1,423 | 2,925 | 66,475

6. Debtors

| 31 August 2025 |  | 30 June 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 91,474 |  | 117,930
Other debtors | 7,481 |  | 7,094
| 98,955 |  | 125,024

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Autocalibration Ltd
Notes to the Financial Statements (continued)
For the Period 1 July 2024 to 31 August 2025
7. Creditors: Amounts Falling Due Within One Year

| 31 August 2025 |  | 30 June 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 14,074 |  | -
Trade creditors | 2,967 |  | -
Amounts owed to group undertakings | - |  | 139,574
Amounts owed to participating interests | 43,543 |  | -
Other creditors | 2,951 |  | 2,531
Taxation and social security | 47,349 |  | 113,807
| 110,884 |  | 255,912

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

| 31 August 2025 |  | 30 June 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 34,881 |  | -

Net obligations held under finance lease and hire purchase contracts are secured against the assets to which they relate.
9. Share Capital

| 31 August 2025 |  | 30 June 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

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Page 7
Autocalibration Ltd
Notes to the Financial Statements (continued)
For the Period 1 July 2024 to 31 August 2025
10. Related Party Transactions
Included in the creditors are loans to parties related by virtue of common control of £43,543 (2024: £Nil). These loans are unsecured, interest free and repayble on demand.
11. Ultimate Controlling Party
The company's ultimate controlling party is A1 ADAS Group Holdings Limited by virtue of his ownership of 100% of the issued share capital in the company. A1 ADAS Group Holdings Limited was incorportated in England & Wales.
12. Year end change
The directors have elected to extend the year end from 30th of June 2025 to 31st of August 2025 in order to align the accounts with other companies within the group. For this reason, the year ending 30th of June 2024 and 31st of August 2025 will not be comparable.
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