Acorah Software Products - Accounts Production 19.1.200 false true 31 October 2024 1 November 2023 false 1 November 2024 31 October 2025 31 October 2025 09280098 Ms Karen Harris iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09280098 2024-10-31 09280098 2025-10-31 09280098 2024-11-01 2025-10-31 09280098 frs-core:CurrentFinancialInstruments 2025-10-31 09280098 frs-core:ComputerEquipment 2025-10-31 09280098 frs-core:ComputerEquipment 2024-11-01 2025-10-31 09280098 frs-core:ComputerEquipment 2024-10-31 09280098 frs-core:FurnitureFittings 2025-10-31 09280098 frs-core:FurnitureFittings 2024-11-01 2025-10-31 09280098 frs-core:FurnitureFittings 2024-10-31 09280098 frs-core:PlantMachinery 2025-10-31 09280098 frs-core:PlantMachinery 2024-11-01 2025-10-31 09280098 frs-core:PlantMachinery 2024-10-31 09280098 frs-core:ShareCapital 2025-10-31 09280098 frs-core:RetainedEarningsAccumulatedLosses 2025-10-31 09280098 frs-bus:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 09280098 frs-bus:FilletedAccounts 2024-11-01 2025-10-31 09280098 frs-bus:SmallEntities 2024-11-01 2025-10-31 09280098 frs-bus:AuditExempt-NoAccountantsReport 2024-11-01 2025-10-31 09280098 frs-bus:SmallCompaniesRegimeForAccounts 2024-11-01 2025-10-31 09280098 frs-bus:Director1 2024-11-01 2025-10-31 09280098 frs-core:CurrentFinancialInstruments 1 2025-10-31 09280098 frs-countries:EnglandWales 2024-11-01 2025-10-31 09280098 2023-10-31 09280098 2024-10-31 09280098 2023-11-01 2024-10-31 09280098 frs-core:CurrentFinancialInstruments 2024-10-31 09280098 frs-core:ShareCapital 2024-10-31 09280098 frs-core:RetainedEarningsAccumulatedLosses 2024-10-31 09280098 frs-core:CurrentFinancialInstruments 1 2024-10-31
Registered number: 09280098
1st Time School of Motoring Ltd
Financial Statements
For The Year Ended 31 October 2025
C K R
Chartered Certified Accountants
CKR House
70 East Hill
Dartford
Kent
DA1 1RZ
1st Time School of Motoring Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—4

Page 1
1st Time School of Motoring Ltd
Balance Sheet
As At 31 October 2025
Balance Sheet
Registered number: 09280098

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 51,772 |  | 37,352
|  |  | 51,772 |  | 37,352
CURRENT ASSETS
Debtors | 5 | - |  | 101 |
Cash at bank and in hand |  | 360,758 |  | 316,759 |
|  | 360,758 |  | 316,860 |
Creditors: Amounts Falling Due Within One Year | 6 | (179,133 ) |  | (132,192 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 181,625 |  | 184,668
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 233,397 |  | 222,020
NET ASSETS |  |  | 233,397 |  | 222,020
CAPITAL AND RESERVES
Called up share capital | 7 |  | 100 |  | 100
Profit and Loss Account |  |  | 233,297 |  | 221,920
SHAREHOLDERS' FUNDS |  |  | 233,397 |  | 222,020

Page 1
Page 2
1st Time School of Motoring Ltd
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 member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her 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

Ms Karen Harris Director
21 April 2026

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
1st Time School of Motoring Ltd
Notes to the Financial Statements
For The Year Ended 31 October 2025
Notes to the Financial Statements
1. General Information
1st Time School of Motoring Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 09280098 . The registered office is C K R House, 70 East Hill, Dartford, Kent, DA1 1RZ.
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 comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. 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 | 15% reducing balance basis
Fixtures & Fittings | 25% reducing balance basis
Computer Equipment | 25% reducing balance basis

2.4. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
2.5. 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: 2 (2024: 2)
2 2
4. Tangible Assets

| Plant & Machinery | Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | --- | ---
| £ | £ | £ | £
Cost
As at 1 November 2024 | 52,186 | 193 | 4,824 | 57,203
Additions | 28,592 | - | - | 28,592
Disposals | (13,063 ) | - | - | (13,063 )
As at 31 October 2025 | 67,715 | 193 | 4,824 | 72,732
Depreciation
As at 1 November 2024 | 15,932 | 85 | 3,834 | 19,851
Provided during the period | 5,680 | 27 | 247 | 5,954
Disposals | (4,845 ) | - | - | (4,845 )
As at 31 October 2025 | 16,767 | 112 | 4,081 | 20,960
Net Book Value
As at 31 October 2025 | 50,948 | 81 | 743 | 51,772
As at 1 November 2024 | 36,254 | 108 | 990 | 37,352

Page 3
Page 4
1st Time School of Motoring Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025
5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Other taxes and social security | - |  | 101

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 859 |  | 1,656
Corporation tax | 7,839 |  | 11,944
Other taxes and social security | 267 |  | -
VAT | 6,836 |  | 7,194
Pension Control | 36 |  | 22
Accruals | 3,000 |  | 3,000
Director's loan account | 160,296 |  | 108,376
| 179,133 |  | 132,192

7. Share Capital

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

Page 4