Acorah Software Products - Accounts Production 18.1.170 false true true 30 June 2024 1 July 2023 false 1 July 2024 30 June 2025 30 June 2025 14186785 J Dalgarno R Stanley false iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 14186785 2024-06-30 14186785 2025-06-30 14186785 2024-07-01 2025-06-30 14186785 frs-core:CurrentFinancialInstruments 2025-06-30 14186785 frs-core:Non-currentFinancialInstruments 2025-06-30 14186785 frs-core:FurnitureFittings 2025-06-30 14186785 frs-core:FurnitureFittings 2024-07-01 2025-06-30 14186785 frs-core:FurnitureFittings 2024-06-30 14186785 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-06-30 14186785 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-07-01 2025-06-30 14186785 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-06-30 14186785 frs-core:MotorVehicles 2025-06-30 14186785 frs-core:MotorVehicles 2024-07-01 2025-06-30 14186785 frs-core:MotorVehicles 2024-06-30 14186785 frs-core:PlantMachinery 2025-06-30 14186785 frs-core:PlantMachinery 2024-07-01 2025-06-30 14186785 frs-core:PlantMachinery 2024-06-30 14186785 frs-core:SharePremium 2025-06-30 14186785 frs-core:ShareCapital 2025-06-30 14186785 frs-core:RetainedEarningsAccumulatedLosses 2025-06-30 14186785 frs-bus:PrivateLimitedCompanyLtd 2024-07-01 2025-06-30 14186785 frs-bus:FilletedAccounts 2024-07-01 2025-06-30 14186785 frs-bus:SmallEntities 2024-07-01 2025-06-30 14186785 frs-bus:AuditExemptWithAccountantsReport 2024-07-01 2025-06-30 14186785 frs-bus:SmallCompaniesRegimeForAccounts 2024-07-01 2025-06-30 14186785 frs-bus:OrdinaryShareClass2 2024-07-01 2025-06-30 14186785 frs-bus:OrdinaryShareClass2 2025-06-30 14186785 frs-bus:OrdinaryShareClass3 2024-07-01 2025-06-30 14186785 frs-bus:OrdinaryShareClass3 2025-06-30 14186785 frs-bus:OrdinaryShareClass4 2024-07-01 2025-06-30 14186785 frs-bus:OrdinaryShareClass4 2025-06-30 14186785 1 2024-07-01 2025-06-30 14186785 frs-core:DeferredTaxation 2024-07-01 2025-06-30 14186785 frs-core:DeferredTaxation 2024-06-30 14186785 frs-core:DeferredTaxation 2025-06-30 14186785 frs-bus:Director1 2024-07-01 2025-06-30 14186785 frs-bus:Director2 2024-07-01 2025-06-30 14186785 frs-countries:EnglandWales 2024-07-01 2025-06-30 14186785 2023-06-30 14186785 2024-06-30 14186785 2023-07-01 2024-06-30 14186785 frs-core:CurrentFinancialInstruments 2024-06-30 14186785 frs-core:Non-currentFinancialInstruments 2024-06-30 14186785 frs-core:SharePremium 2024-06-30 14186785 frs-core:ShareCapital 2024-06-30 14186785 frs-core:RetainedEarningsAccumulatedLosses 2024-06-30 14186785 frs-bus:OrdinaryShareClass2 2023-07-01 2024-06-30 14186785 frs-bus:OrdinaryShareClass3 2023-07-01 2024-06-30 14186785 frs-bus:OrdinaryShareClass4 2023-07-01 2024-06-30
Registered number: 14186785
German Autowerks Ltd
Unaudited ABRIDGED Financial Statements
For The Year Ended 30 June 2025
Sterling Accounting Solutions Ltd
Chartered Accountants
SAS House
Chipperfield Road
Kings Langley
Hertfordshire
WD4 9JB
German Autowerks Ltd
Contents
Contents

| Page
--- | ---
Company Information | 1
Accountants' Report | 2
Statement of Financial Position | 3—4
Notes to the Financial Statements | 5—10

Page 1
German Autowerks Ltd
Company Information
For The Year Ended 30 June 2025
Company Information

Directors | J Dalgarno
| R Stanley
Company Number | 14186785
Registered Office | SAS House
| Chipperfield Road
| Kings Langley
| Hertfordshire
| WD4 9JB
Accountants | Sterling Accounting Solutions Ltd
| Chartered Accountants
| SAS House
| Chipperfield Road
| Kings Langley
| Hertfordshire
| WD4 9JB

Page 1
Page 2
German Autowerks Ltd
Accountants' Report
For The Year Ended 30 June 2025
Accountants' Report
Chartered Accountants' report to the directors on the preparation of the unaudited statutory accounts of German Autowerks Ltd For The Year Ended 30 June 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of German Autowerks Ltd For The Year Ended 30 June 2025 which comprise the Income Statement, the Statement of Financial Position and the related notes from the company's accounting records and from information and explanations you have given to us.
As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com/en/membership/regulations-standards-and-guidance.
This report is made solely to the directors of German Autowerks Ltd , as a body, in accordance with the terms of our engagement letter dated . Our work has been undertaken solely to prepare for your approval the accounts of German Autowerks Ltd and state those matters that we have agreed to state to the directors of German Autowerks Ltd , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than German Autowerks Ltd and its directors, as a body, for our work or for this report.
It is your duty to ensure that German Autowerks Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of German Autowerks Ltd . You consider that German Autowerks Ltd is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit of the accounts of German Autowerks Ltd . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

01/04/2026

Sterling Accounting Solutions Ltd
Chartered Accountants
SAS House
Chipperfield Road
Kings Langley
Hertfordshire
WD4 9JB
Page 2
Page 3
German Autowerks Ltd
Statement of Financial Position
As At 30 June 2025
Statement of Financial Position
Registered number: 14186785

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 44,161 |  | 59,046
|  |  | 44,161 |  | 59,046
CURRENT ASSETS
Stocks | 5 | 21,293 |  | 16,951 |
Debtors | 6 | 134,138 |  | 92,533 |
Cash at bank and in hand |  | 1,368 |  | 1,238 |
|  | 156,799 |  | 110,722 |
Creditors: Amounts Falling Due Within One Year | 7 | (143,158 ) |  | (63,917 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 13,641 |  | 46,805
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 57,802 |  | 105,851
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (58,778 ) |  | (34,383 )
NET (LIABILITIES)/ASSETS |  |  | (976 ) |  | 71,468
CAPITAL AND RESERVES
Called up share capital | 10 |  | 20 |  | 300
Share premium account |  |  | 149,720 |  | 149,720
Income Statement |  |  | (150,716 ) |  | (78,552 )
SHAREHOLDERS' FUNDS |  |  | (976) |  | 71,468

Page 3
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German Autowerks Ltd
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

J Dalgarno Director
01/04/2026

The notes on pages 5 to 10 form part of these financial statements.
Page 4
Page 5
German Autowerks Ltd
Notes to the Financial Statements
For The Year Ended 30 June 2025
Notes to the Financial Statements
1. General Information
German Autowerks Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 14186785 . The registered office is SAS House, Chipperfield Road, Kings Langley, Hertfordshire, WD4 9JB.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
These financial statements have been prepared in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland" ("FRS 102") and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.
The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value. The principal accounting policies adopted are set out below.
2.2. Going Concern Disclosure
The directors have identified material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern, however, the going concern basis remains appropriate.
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.
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.
Page 5
Page 6
German Autowerks Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 June 2025
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:

Leasehold | 9 years straight line
Plant & Machinery | 20% straight line
Motor Vehicles | 20% straight line
Fixtures & Fittings | 33.3% 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. Financial Instruments
The Company only enters into basic financial instruments and transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to and from related parties and investments in non-puttable ordinary shares.
Financial assets
Basic financial assets, including trade and other debtors, and amounts due from related companies, are initially recognised at a transaction price, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.
Such assets are subsequently carried at amortised cost using the effective interest method.
At the end of each reporting period, financial assets measured at amortised cost are assessed for objective evidence of impairment. If an asset is impaired, the impairment loss is the difference between the carrying amount and the present value of the estimated case flows discounted at the asset’s original effective interest rate. The impairment loss is recognised in the Statement of Income and Retained Earnings/Statement of Comprehensive Income.
Financial assets are derecognised when (a) the contractual rights to the cash flows from the asset expire or are settled, or (b) substantially all the risks and rewards of the ownership of the asset has been transferred to another party who has the practical ability to unilaterally sell the asset to an unrelated third party without imposing additional restrictions.
Financial liabilities
Basic financial liabilities, including trade and other creditors and accruals, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future receipts discounted at a market rate of interest.
...CONTINUED
Page 6
Page 7
German Autowerks Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 June 2025
2.6. Financial Instruments - continued
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Trade creditors are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.
Financial liabilities are derecognised when the liability is extinguished, that is when the contractual obligation is discharged, cancelled, or expires.
Financial assets and liabilities are offset and the net amounts presented in the financial statements when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
Equity instruments
Equity instruments issued by the Company are recorded at the fair value of cash or other resources received or receivable, net of direct issue costs. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the Company.
2.7. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the statement of financial position date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.8. 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.
...CONTINUED
Page 7
Page 8
German Autowerks Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 June 2025
2.8. Taxation - continued
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 year, 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.
2.9. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the income statement as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 4 (2024: 3)
4 3
4. Tangible Assets

| Land & Property
--- | ---
| Leasehold | Plant & Machinery | Motor Vehicles | Fixtures & Fittings | Total
| £ | £ | £ | £ | £
Cost
As at 1 July 2024 | 4,000 | 74,253 | 5,000 | 6,475 | 89,728
Additions | - | 9,578 | - | 224 | 9,802
Disposals | - | (11,152 ) | - | (142 ) | (11,294 )
As at 30 June 2025 | 4,000 | 72,679 | 5,000 | 6,557 | 88,236
Depreciation
As at 1 July 2024 | 370 | 25,813 | 1,700 | 2,799 | 30,682
Provided during the period | 444 | 13,822 | 1,000 | 2,154 | 17,420
Disposals | - | (3,933 ) | - | (94 ) | (4,027 )
As at 30 June 2025 | 814 | 35,702 | 2,700 | 4,859 | 44,075
Net Book Value
As at 30 June 2025 | 3,186 | 36,977 | 2,300 | 1,698 | 44,161
As at 1 July 2024 | 3,630 | 48,440 | 3,300 | 3,676 | 59,046

Page 8
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German Autowerks Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 June 2025
5. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | 21,293 |  | 16,951

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 16,937 |  | 6,274
Prepayments and accrued income | 76,557 |  | 58,486
Other debtors | 2,374 |  | 1,250
Deferred tax current asset | 38,270 |  | 26,523
| 134,138 |  | 92,533

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 98,067 |  | 14,177
Other loans | 17,067 |  | 16,317
Other taxes and social security | 3,890 |  | 2,176
VAT | 3,682 |  | 795
Other creditors | 19,902 |  | 29,952
Accruals and deferred income | 550 |  | 500
| 143,158 |  | 63,917

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Other loans | 10,438 |  | 28,332
Other creditors | 45,334 |  | -
Directors loan account | 3,006 |  | 6,051
| 58,778 |  | 34,383

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German Autowerks Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 June 2025
9. Provisions for Liabilities

| Deferred Tax | Total
--- | --- | ---
| £ | £
As at 1 July 2024 | (26,523 ) | (26,523)
Deferred taxation | (11,747 ) | (11,747 )
Balance at 30 June 2025 | (38,270 ) | (38,270)

10. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
Allotted, called up and fully paid | £ |  | £
0 Ordinary A shares of £ 0.00 each | - |  | 100
10 Ordinary B shares of £ 1.00 each | 10 |  | 100
10 Ordinary C shares of £ 1.00 each | 10 |  | 100
| 20 |  | 300

Shares disposed during the period: | £
100 Ordinary A shares of £ 1.00 each | (100)
90 Ordinary B shares of £ 1.00 each | (90)
90 Ordinary C shares of £ 1.00 each | (90)
| (280)

On 18 July 2024, the company reduced its issued share capital by cancelling 270 Ordinary £1 shares. Issued share capital was reduced from £300 to £30, with the reduction credited to reserves.
On 19 July 2024, the company purchased and cancelled 10 Ordinary A £1 shares for total consideration of £33,706.27. The nominal value of £10 was deducted from share capital and the consideration was charged to reserves.
11. Pension Commitments
The company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund. At the statement of financial position date unpaid contributions of £400 (2024: £296) were due to the fund. They are included in Other Creditors.
12. Controlling Party
There is no Ultimate Controlling Party
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