Acorah Software Products - Accounts Production 18.1.170 false true 31 October 2024 1 November 2023 false 1 November 2024 31 October 2025 31 October 2025 SC334403 H M Patterson M A Patterson P A Patterson S A Patterson the director's true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC334403 2024-10-31 SC334403 2025-10-31 SC334403 2024-11-01 2025-10-31 SC334403 frs-core:CurrentFinancialInstruments 2025-10-31 SC334403 frs-core:Non-currentFinancialInstruments 2025-10-31 SC334403 frs-core:BetweenOneFiveYears 2025-10-31 SC334403 frs-core:FurnitureFittings 2025-10-31 SC334403 frs-core:FurnitureFittings 2024-11-01 2025-10-31 SC334403 frs-core:FurnitureFittings 2024-10-31 SC334403 frs-core:NetGoodwill 2025-10-31 SC334403 frs-core:NetGoodwill 2024-11-01 2025-10-31 SC334403 frs-core:NetGoodwill 2024-10-31 SC334403 frs-core:MotorVehicles 2025-10-31 SC334403 frs-core:MotorVehicles 2024-11-01 2025-10-31 SC334403 frs-core:MotorVehicles 2024-10-31 SC334403 frs-core:PlantMachinery 2025-10-31 SC334403 frs-core:PlantMachinery 2024-11-01 2025-10-31 SC334403 frs-core:PlantMachinery 2024-10-31 SC334403 frs-core:WithinOneYear 2025-10-31 SC334403 frs-core:ShareCapital 2025-10-31 SC334403 frs-core:RetainedEarningsAccumulatedLosses 2025-10-31 SC334403 frs-bus:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 SC334403 frs-bus:FilletedAccounts 2024-11-01 2025-10-31 SC334403 frs-bus:SmallEntities 2024-11-01 2025-10-31 SC334403 frs-bus:AuditExempt-NoAccountantsReport 2024-11-01 2025-10-31 SC334403 frs-bus:SmallCompaniesRegimeForAccounts 2024-11-01 2025-10-31 SC334403 1 2024-11-01 2025-10-31 SC334403 frs-bus:Director1 2024-11-01 2025-10-31 SC334403 frs-bus:Director2 2024-11-01 2025-10-31 SC334403 frs-bus:Director3 2024-11-01 2025-10-31 SC334403 frs-bus:Director4 2024-11-01 2025-10-31 SC334403 frs-countries:Scotland 2024-11-01 2025-10-31 SC334403 2023-10-31 SC334403 2024-10-31 SC334403 2023-11-01 2024-10-31 SC334403 frs-core:CurrentFinancialInstruments 2024-10-31 SC334403 frs-core:Non-currentFinancialInstruments 2024-10-31 SC334403 frs-core:BetweenOneFiveYears 2024-10-31 SC334403 frs-core:WithinOneYear 2024-10-31 SC334403 frs-core:ShareCapital 2024-10-31 SC334403 frs-core:RetainedEarningsAccumulatedLosses 2024-10-31
Registered number: SC334403
Cars Recovery Limited
Unaudited Financial Statements
For The Year Ended 31 October 2025
Infinity Advisors Ltd t/a Infinity Partnership
Cars Recovery Limited
Contents
Contents

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

Page 1
Cars Recovery Limited
Balance Sheet
As At 31 October 2025
Balance Sheet
Registered number: SC334403

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 5 |  | 1,120,461 |  | 777,237
|  |  | 1,120,461 |  | 777,237
CURRENT ASSETS
Debtors | 6 | 228,049 |  | 228,797 |
Cash at bank and in hand |  | 231,631 |  | 93,184 |
|  | 459,680 |  | 321,981 |
Creditors: Amounts Falling Due Within One Year | 7 | (891,819 ) |  | (760,398 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (432,139 ) |  | (438,417 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 688,322 |  | 338,820
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (373,844 ) |  | (319,944 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (127,978 ) |  | (49,103 )
NET ASSETS/(LIABILITIES) |  |  | 186,500 |  | (30,227 )
CAPITAL AND RESERVES
Called up share capital | 10 |  | 100 |  | 100
Profit and Loss Account |  |  | 186,400 |  | (30,327 )
SHAREHOLDERS' FUNDS |  |  | 186,500 |  | (30,227)

Page 1
Page 2
Cars Recovery Limited
Balance Sheet (continued)
As At 31 October 2025
For the year ending 31 October 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

H M Patterson Director
3rd April 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Cars Recovery Limited
Notes to the Financial Statements
For The Year Ended 31 October 2025
Notes to the Financial Statements
1. General Information
Cars Recovery Limited is a private company, limited by shares, incorporated in Scotland, registered number SC334403 . The registered office is 28 Albyn Place, Aberdeen, United Kingdom, AB10 1YL.
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, excluding discounts, rebates, value
added tax and other sales taxes.
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. It is amortised to the profit and loss account over its estimated economic life.
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 the following annual rates in order to write off each asset over its estimated useful life or, if
held under a finance lease, over the lease term, whichever is the shorter:

Plant & Machinery | 4 years straight line
Motor Vehicles | 4-7 years straight line
Fixtures & Fittings | 4 years straight line

2.5. Leasing and Hire Purchase Contracts
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under
hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are
depreciated over their estimated useful lives or the lease term, whichever is the shorter.
The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the
future payments is treated as a liability.
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.
2.6. Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the
extent that it relates to items recognised in other comprehensive income or directly in equity.
Current or deferred taxation assets and liabilities are not discounted.
Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or
substantively enacted by the balance sheet date.
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.
Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those
in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been
enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.
Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be
recovered against the reversal of deferred tax liabilities or other future taxable profits.
Page 3
Page 4
Cars Recovery Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025
3. Average Number of Employees
Average number of employees, including directors, during the period was 19 (2024: 20)
19 20
4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 1 November 2024 | 79,000
As at 31 October 2025 | 79,000
Amortisation
As at 1 November 2024 | 79,000
As at 31 October 2025 | 79,000
Net Book Value
As at 31 October 2025 | -
As at 1 November 2024 | -

5. Tangible Assets

| Plant & Machinery | Motor Vehicles | Fixtures & Fittings | Total
--- | --- | --- | --- | ---
| £ | £ | £ | £
Cost
As at 1 November 2024 | 122,292 | 1,332,762 | 151,167 | 1,606,221
Additions | 3,900 | 583,558 | 9,782 | 597,240
Disposals | - | (308,700 ) | - | (308,700 )
As at 31 October 2025 | 126,192 | 1,607,620 | 160,949 | 1,894,761
Depreciation
As at 1 November 2024 | 104,402 | 594,117 | 130,465 | 828,984
Provided during the period | 9,715 | 170,723 | 9,580 | 190,018
Disposals | - | (244,702 ) | - | (244,702 )
As at 31 October 2025 | 114,117 | 520,138 | 140,045 | 774,300
Net Book Value
As at 31 October 2025 | 12,075 | 1,087,482 | 20,904 | 1,120,461
As at 1 November 2024 | 17,890 | 738,645 | 20,702 | 777,237

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 191,026 |  | 169,019
Amounts owed by participating interests | (6,200) |  | 6,200
Other debtors | 43,223 |  | 53,578
| 228,049 |  | 228,797

Page 4
Page 5
Cars Recovery Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025
7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 242,934 |  | 164,831
Trade creditors | 279,414 |  | 133,695
Bank loans and overdrafts | 5,834 |  | 10,000
Amounts owed to participating interests | 247,717 |  | 294,819
Other creditors | 44,292 |  | 78,474
Taxation and social security | 71,628 |  | 78,579
| 891,819 |  | 760,398

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 373,844 |  | 314,111
Bank loans | - |  | 5,833
| 373,844 |  | 319,944

9. Obligations Under Finance Leases and Hire Purchase

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
The future minimum finance lease payments are as follows:
Not later than one year | 242,934 |  | 164,831
Later than one year and not later than five years | 373,844 |  | 314,111
| 616,778 |  | 478,942
| 616,778 |  | 478,942

10. Share Capital

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

11. Ultimate Controlling Party
The company's ultimate controlling party is the director's .
Page 5