Acorah Software Products - Accounts Production 18.1.170 false true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 09299717 Mr Stuart Baines Mr Alan Baines Mr Mark Baines Mr. Stuart Baines iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09299717 2024-12-31 09299717 2025-12-31 09299717 2025-01-01 2025-12-31 09299717 frs-core:CurrentFinancialInstruments 2025-12-31 09299717 frs-core:ComputerEquipment 2025-12-31 09299717 frs-core:ComputerEquipment 2025-01-01 2025-12-31 09299717 frs-core:ComputerEquipment 2024-12-31 09299717 frs-core:NetGoodwill 2025-12-31 09299717 frs-core:NetGoodwill 2025-01-01 2025-12-31 09299717 frs-core:NetGoodwill 2024-12-31 09299717 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-12-31 09299717 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-01-01 2025-12-31 09299717 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-12-31 09299717 frs-core:MotorVehicles 2025-12-31 09299717 frs-core:MotorVehicles 2025-01-01 2025-12-31 09299717 frs-core:MotorVehicles 2024-12-31 09299717 frs-core:PlantMachinery 2025-12-31 09299717 frs-core:PlantMachinery 2025-01-01 2025-12-31 09299717 frs-core:PlantMachinery 2024-12-31 09299717 frs-core:ShareCapital 2025-12-31 09299717 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 09299717 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 09299717 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 09299717 frs-bus:SmallEntities 2025-01-01 2025-12-31 09299717 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 09299717 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 09299717 frs-bus:Director1 2025-01-01 2025-12-31 09299717 frs-bus:Director2 2025-01-01 2025-12-31 09299717 frs-bus:Director3 2025-01-01 2025-12-31 09299717 frs-bus:CompanySecretary1 2025-01-01 2025-12-31 09299717 1 2025-01-01 2025-12-31 09299717 frs-countries:EnglandWales 2025-01-01 2025-12-31 09299717 2023-12-31 09299717 2024-12-31 09299717 2024-01-01 2024-12-31 09299717 frs-core:CurrentFinancialInstruments 2024-12-31 09299717 frs-core:ShareCapital 2024-12-31 09299717 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 09299717 1 2024-01-01 2024-12-31
Registered number: 09299717
Belmont Garage & Sons Ltd.
Unaudited Financial Statements
For The Year Ended 31 December 2025
Belmont Garage & Sons Ltd.
Contents
Contents

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

Page 1
Belmont Garage & Sons Ltd.
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: 09299717

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 150,000 |  | 175,000
Tangible Assets | 5 |  | 148,591 |  | 136,561
|  |  | 298,591 |  | 311,561
CURRENT ASSETS
Stocks |  | 15,000 |  | 12,000 |
Debtors | 6 | 40,836 |  | 50,423 |
Cash at bank and in hand |  | 563,039 |  | 495,744 |
|  | 618,875 |  | 558,167 |
Creditors: Amounts Falling Due Within One Year | 7 | (108,918 ) |  | (110,995 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 509,957 |  | 447,172
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 808,548 |  | 758,733
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (5,236 ) |  | (3,883 )
NET ASSETS |  |  | 803,312 |  | 754,850
CAPITAL AND RESERVES
Called up share capital | 8 |  | 300 |  | 300
Profit and Loss Account |  |  | 803,012 |  | 754,550
SHAREHOLDERS' FUNDS |  |  | 803,312 |  | 754,850

Page 1
Page 2
Belmont Garage & Sons Ltd.
Balance Sheet (continued)
As At 31 December 2025
For the year ending 31 December 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 Stuart Baines Director
09/04/2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Belmont Garage & Sons Ltd.
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
Belmont Garage & Sons Ltd. registered number 09299717 is a private company limited by shares and incorporated in England. The Registered Office is Belmont Garage, Inglewhite Road, Longridge, Preston, PR3 2DB.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historic cost convention and in accordance with FRS 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 comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
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 profit and loss account over its estimated economic life of 10 years.
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:

Freehold | 0%
Plant & Machinery | 20% Straight Line
Motor Vehicles | 25% Reducing Balance
Computer Equipment | 25% Straight Line

2.5. Stocks and Work in Progress
Stock is valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks.
2.6. Taxation
Taxation represents the sum of tax currently payable and deferred tax. The Company's liability for current tax is calculated using tax rates that have been enacted or substantially enacted by the end of the reporting period.
Deferred tax is recognised on all 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 substantially enacted by the end of the reporting period.
Page 3
Page 4
Belmont Garage & Sons Ltd.
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
2.7. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the year was:

| 2025 |  | 2024
--- | --- | --- | ---
Office and administration | 1 |  | 1
Mechanics | 7 |  | 7
| 8 |  | 8

4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 1 January 2025 | 250,000
As at 31 December 2025 | 250,000
Amortisation
As at 1 January 2025 | 75,000
Provided during the period | 25,000
As at 31 December 2025 | 100,000
Net Book Value
As at 31 December 2025 | 150,000
As at 1 January 2025 | 175,000

5. Tangible Assets

| Land & Property
--- | ---
| Freehold | Plant & Machinery | Motor Vehicles | Computer Equipment | Total
| £ | £ | £ | £ | £
Cost
As at 1 January 2025 | 121,031 | 21,578 | 11,909 | 3,257 | 157,775
Additions | - | 21,140 | - | - | 21,140
As at 31 December 2025 | 121,031 | 42,718 | 11,909 | 3,257 | 178,915

...CONTINUED
Page 4
Page 5
Belmont Garage & Sons Ltd.
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025

Depreciation
As at 1 January 2025 | - | 11,213 | 9,729 | 272 | 21,214
Provided during the period | - | 7,750 | 545 | 815 | 9,110
As at 31 December 2025 | - | 18,963 | 10,274 | 1,087 | 30,324
Net Book Value
As at 31 December 2025 | 121,031 | 23,755 | 1,635 | 2,170 | 148,591
As at 1 January 2025 | 121,031 | 10,365 | 2,180 | 2,985 | 136,561

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 36,813 |  | 46,858
Prepayments and accrued income | 4,023 |  | 3,565
| 40,836 |  | 50,423

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 30,910 |  | 23,031
Corporation tax | 39,129 |  | 51,212
Other taxes and social security | 5,680 |  | 3,939
VAT | 27,779 |  | 26,810
Other creditors | 1,161 |  | 785
Accruals and deferred income | 4,259 |  | 5,218
| 108,918 |  | 110,995

8. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 300 |  | 300

Page 5