Acorah Software Products - Accounts Production 19.1.200 false true 30 April 2024 1 May 2023 false 1 May 2024 30 April 2025 30 April 2025 10713284 Mr L Rossiter Mr A P Clapp Miss K U Singh iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10713284 2024-04-30 10713284 2025-04-30 10713284 2024-05-01 2025-04-30 10713284 frs-core:CurrentFinancialInstruments 2025-04-30 10713284 frs-core:Non-currentFinancialInstruments 2025-04-30 10713284 frs-core:BetweenOneFiveYears 2025-04-30 10713284 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-05-01 2025-04-30 10713284 frs-core:FurnitureFittings 2025-04-30 10713284 frs-core:FurnitureFittings 2024-05-01 2025-04-30 10713284 frs-core:FurnitureFittings 2024-04-30 10713284 frs-core:NetGoodwill 2025-04-30 10713284 frs-core:NetGoodwill 2024-05-01 2025-04-30 10713284 frs-core:NetGoodwill 2024-04-30 10713284 frs-core:MotorVehicles 2025-04-30 10713284 frs-core:MotorVehicles 2024-05-01 2025-04-30 10713284 frs-core:MotorVehicles 2024-04-30 10713284 frs-core:OtherResidualIntangibleAssets 2025-04-30 10713284 frs-core:OtherResidualIntangibleAssets 2024-05-01 2025-04-30 10713284 frs-core:OtherResidualIntangibleAssets 2024-04-30 10713284 frs-core:PlantMachinery 2025-04-30 10713284 frs-core:PlantMachinery 2024-05-01 2025-04-30 10713284 frs-core:PlantMachinery 2024-04-30 10713284 frs-core:WithinOneYear 2025-04-30 10713284 frs-core:ShareCapital 2025-04-30 10713284 frs-core:RetainedEarningsAccumulatedLosses 2024-05-01 2025-04-30 10713284 frs-core:RetainedEarningsAccumulatedLosses 2025-04-30 10713284 frs-bus:PrivateLimitedCompanyLtd 2024-05-01 2025-04-30 10713284 frs-bus:FilletedAccounts 2024-05-01 2025-04-30 10713284 frs-bus:SmallEntities 2024-05-01 2025-04-30 10713284 frs-bus:AuditExempt-NoAccountantsReport 2024-05-01 2025-04-30 10713284 frs-bus:SmallCompaniesRegimeForAccounts 2024-05-01 2025-04-30 10713284 frs-bus:Director1 2024-05-01 2025-04-30 10713284 frs-bus:Director2 2024-05-01 2025-04-30 10713284 frs-bus:CompanySecretary1 2024-05-01 2025-04-30 10713284 frs-countries:EnglandWales 2024-05-01 2025-04-30 10713284 2023-04-30 10713284 2024-04-30 10713284 2023-05-01 2024-04-30 10713284 frs-core:CurrentFinancialInstruments 2024-04-30 10713284 frs-core:Non-currentFinancialInstruments 2024-04-30 10713284 frs-core:BetweenOneFiveYears 2024-04-30 10713284 frs-core:WithinOneYear 2024-04-30 10713284 frs-core:ShareCapital 2023-04-30 10713284 frs-core:ShareCapital 2024-04-30 10713284 frs-core:RetainedEarningsAccumulatedLosses 2023-05-01 2024-04-30 10713284 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2023-04-30 10713284 frs-core:RetainedEarningsAccumulatedLosses 2024-04-30
Registered number: 10713284
Autospeed Servicing & Mot Limited
Financial Statements
For The Year Ended 30 April 2025
Oakensen (Bristol) Limited
Chartered Accountants
Westbury Court Church Road
Westbury-on-Trym
Bristol
BS9 3EF
Autospeed Servicing & Mot Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Statement of Changes in Equity | 3
Notes to the Financial Statements | 4—7

Page 1
Autospeed Servicing & Mot Limited
Balance Sheet
As At 30 April 2025
Balance Sheet
Registered number: 10713284

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 1,201 |  | 3,001
Tangible Assets | 5 |  | 65,672 |  | 65,944
|  |  | 66,873 |  | 68,945
CURRENT ASSETS
Stocks | 6 | 26,656 |  | 18,152 |
Debtors | 7 | 10,293 |  | 2,965 |
Cash at bank and in hand |  | 80,104 |  | 5,330 |
|  | 117,053 |  | 26,447 |
Creditors: Amounts Falling Due Within One Year | 8 | (309,241 ) |  | (301,456 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (192,188 ) |  | (275,009 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (125,315 ) |  | (206,064 )
Creditors: Amounts Falling Due After More Than One Year | 9 |  | (140,170 ) |  | (62,092 )
NET LIABILITIES |  |  | (265,485 ) |  | (268,156 )
CAPITAL AND RESERVES
Called up share capital | 11 |  | 100 |  | 100
Profit and Loss Account |  |  | (265,585 ) |  | (268,256 )
SHAREHOLDERS' FUNDS |  |  | (265,485) |  | (268,156)

Page 1
Page 2
Autospeed Servicing & Mot Limited
Balance Sheet (continued)
As At 30 April 2025
For the year ending 30 April 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 L Rossiter Director
22 April 2026

The notes on pages 4 to 7 form part of these financial statements.
Page 2
Page 3
Autospeed Servicing & Mot Limited
Statement of Changes in Equity
For The Year Ended 30 April 2025
Statement of Changes in Equity

| Share Capital | Profit and Loss Account | Total
--- | --- | --- | ---
| £ | £ | £
As at 1 May 2023 | 100 | (249,314 ) | (249,214)
Loss for the year and total comprehensive income | - | (18,942 ) | (18,942)
As at 30 April 2024 and 1 May 2024 | 100 | (268,256 ) | (268,156)
Profit for the year and total comprehensive income | - | 2,671 | 2,671
As at 30 April 2025 | 100 | (265,585 ) | (265,485)

Page 3
Page 4
Autospeed Servicing & Mot Limited
Notes to the Financial Statements
For The Year Ended 30 April 2025
Notes to the Financial Statements
1. General Information
Autospeed Servicing & Mot Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10713284 . The registered office is 162 High Street, Portishead, Bristol, BS20 6PY.
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. It is amortised to profit and loss account over its estimated economic life of 5 years.
2.4. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets comprise website costs and are amortised at 15% per annum on a straight line basis.
2.5. 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 | 10%
Motor Vehicles | 20%
Fixtures & Fittings | 10%

Page 4
Page 5
Autospeed Servicing & Mot Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 April 2025
2.6. 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.
2.7. 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.
2.8. Taxation
Income tax expense represents the sum of the tax currently payable 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 10 (2024: 11)
10 11
4. Intangible Assets

| Goodwill | Other | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 May 2024 | 294,011 | 12,000 | 306,011
As at 30 April 2025 | 294,011 | 12,000 | 306,011
Amortisation
As at 1 May 2024 | 294,010 | 9,000 | 303,010
Provided during the period | - | 1,800 | 1,800
As at 30 April 2025 | 294,010 | 10,800 | 304,810
Net Book Value
As at 30 April 2025 | 1 | 1,200 | 1,201
As at 1 May 2024 | 1 | 3,000 | 3,001

Page 5
Page 6
Autospeed Servicing & Mot Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 April 2025
5. Tangible Assets

| Plant & Machinery | Motor Vehicles | Fixtures & Fittings | Total
--- | --- | --- | --- | ---
| £ | £ | £ | £
Cost
As at 1 May 2024 | 109,102 | 37,887 | 3,057 | 150,046
Additions | 14,148 | - | - | 14,148
As at 30 April 2025 | 123,250 | 37,887 | 3,057 | 164,194
Depreciation
As at 1 May 2024 | 50,997 | 31,577 | 1,528 | 84,102
Provided during the period | 12,537 | 1,577 | 306 | 14,420
As at 30 April 2025 | 63,534 | 33,154 | 1,834 | 98,522
Net Book Value
As at 30 April 2025 | 59,716 | 4,733 | 1,223 | 65,672
As at 1 May 2024 | 58,105 | 6,310 | 1,529 | 65,944

6. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | 26,656 |  | 18,152

7. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 3,189 |  | 2,965
Prepayments and accrued income | 7,104 |  | -
| 10,293 |  | 2,965

Page 6
Page 7
Autospeed Servicing & Mot Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 April 2025
8. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 3,155 |  | 3,155
Trade creditors | 95,717 |  | 84,737
Bank loans and overdrafts | 42,281 |  | 121,621
Other taxes and social security | 68,352 |  | 64,540
Other creditors | 98,876 |  | 24,153
Accruals and deferred income | 860 |  | 3,250
| 309,241 |  | 301,456

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 2,472 |  | 4,733
Bank loans | 137,698 |  | 57,359
| 140,170 |  | 62,092

10. Obligations Under Finance Leases and Hire Purchase

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
The future minimum finance lease payments are as follows:
Not later than one year | 3,155 |  | 3,155
Later than one year and not later than five years | 2,472 |  | 4,733
| 5,627 |  | 7,888
| 5,627 |  | 7,888

11. Share Capital

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

Page 7