Acorah Software Products - Accounts Production 18.1.200 false true 31 July 2024 1 August 2023 false 1 August 2024 31 July 2025 31 July 2025 12059361 Mr Nick Lawrence Mr Philip Watkins Mr Adam Baillie iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12059361 2024-07-31 12059361 2025-07-31 12059361 2024-08-01 2025-07-31 12059361 frs-core:CurrentFinancialInstruments 2025-07-31 12059361 frs-core:ComputerEquipment 2025-07-31 12059361 frs-core:ComputerEquipment 2024-08-01 2025-07-31 12059361 frs-core:ComputerEquipment 2024-07-31 12059361 frs-core:FurnitureFittings 2025-07-31 12059361 frs-core:FurnitureFittings 2024-08-01 2025-07-31 12059361 frs-core:FurnitureFittings 2024-07-31 12059361 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-07-31 12059361 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-08-01 2025-07-31 12059361 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-07-31 12059361 frs-core:MotorVehicles 2025-07-31 12059361 frs-core:MotorVehicles 2024-08-01 2025-07-31 12059361 frs-core:MotorVehicles 2024-07-31 12059361 frs-core:PlantMachinery 2025-07-31 12059361 frs-core:PlantMachinery 2024-08-01 2025-07-31 12059361 frs-core:PlantMachinery 2024-07-31 12059361 frs-core:ShareCapital 2025-07-31 12059361 frs-core:RetainedEarningsAccumulatedLosses 2025-07-31 12059361 frs-bus:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31 12059361 frs-bus:FilletedAccounts 2024-08-01 2025-07-31 12059361 frs-bus:SmallEntities 2024-08-01 2025-07-31 12059361 frs-bus:AuditExempt-NoAccountantsReport 2024-08-01 2025-07-31 12059361 frs-bus:SmallCompaniesRegimeForAccounts 2024-08-01 2025-07-31 12059361 frs-bus:Director1 2024-08-01 2025-07-31 12059361 frs-bus:Director2 2024-08-01 2025-07-31 12059361 frs-bus:Director3 2024-08-01 2025-07-31 12059361 frs-countries:EnglandWales 2024-08-01 2025-07-31 12059361 2023-07-31 12059361 2024-07-31 12059361 2023-08-01 2024-07-31 12059361 frs-core:CurrentFinancialInstruments 2024-07-31 12059361 frs-core:ShareCapital 2024-07-31 12059361 frs-core:RetainedEarningsAccumulatedLosses 2024-07-31
Registered number: 12059361
City Auto Paints Limited
Unaudited Financial Statements
For The Year Ended 31 July 2025
City Auto Paints Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—6

Page 1
City Auto Paints Limited
Balance Sheet
As At 31 July 2025
Balance Sheet
Registered number: 12059361

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 12,396 |  | 10,052
|  |  | 12,396 |  | 10,052
CURRENT ASSETS
Stocks | 5 | 65,000 |  | 70,000 |
Debtors | 6 | 38,721 |  | 31,319 |
Cash at bank and in hand |  | 17,716 |  | 21,816 |
|  | 121,437 |  | 123,135 |
Creditors: Amounts Falling Due Within One Year | 7 | (76,154 ) |  | (63,671 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 45,283 |  | 59,464
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 57,679 |  | 69,516
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | - |  | (217 )
NET ASSETS |  |  | 57,679 |  | 69,299
CAPITAL AND RESERVES
Called up share capital |  |  | 150 |  | 150
Profit and Loss Account |  |  | 57,529 |  | 69,149
SHAREHOLDERS' FUNDS |  |  | 57,679 |  | 69,299

Page 1
Page 2
City Auto Paints Limited
Balance Sheet (continued)
As At 31 July 2025
For the year ending 31 July 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 Nick Lawrence Director
16 April 2026

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
City Auto Paints Limited
Notes to the Financial Statements
For The Year Ended 31 July 2025
Notes to the Financial Statements
1. General Information
City Auto Paints Limited is a private company, limited by shares, incorporated in England & Wales, registered number 12059361 . The registered office is Unit 9 Aydon Industrial Estate Holmer Road, Hereford, HR4 9UN.
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. 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 | 5 years Straight Line
Plant & Machinery | 5 years Straight Line
Motor Vehicles | 5 years Reducing Balance
Fixtures & Fittings | 5 years Straight Line
Computer Equipment | 3 years Straight Line

2.4. 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.
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Page 4
City Auto Paints Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 July 2025
2.5. Financial Instruments
Debtors and creditors with no stated interest rate and receivable or payable within one year or on demand are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss in other operating expenses.
Basic financial instruments are recognised at amortised cost using the effective interest method, except for investments in nonconvertible preference and non puttable ordinary shares which are measured at fair value, with changes recognised in the profit and loss. Derivative financial instruments are intially recorded at cost and thereafter at fair value with changes recognised in profit or loss.
Directors loans are recognised at transaction price.
2.6. 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 year 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.
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 asset reflects 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 or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
2.7. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 4 (2024: 4)
4 4
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Page 5
City Auto Paints Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 July 2025
4. Tangible Assets

| Land & Property
--- | ---
| Leasehold | Plant & Machinery | Motor Vehicles | Fixtures & Fittings
| £ | £ | £ | £
Cost
As at 1 August 2024 | 6,340 | 3,038 | 7,375 | 643
Additions | - | - | - | 2,239
As at 31 July 2025 | 6,340 | 3,038 | 7,375 | 2,882
Depreciation
As at 1 August 2024 | 106 | 1,957 | 4,958 | 487
Provided during the period | 1,268 | 607 | 484 | 319
As at 31 July 2025 | 1,374 | 2,564 | 5,442 | 806
Net Book Value
As at 31 July 2025 | 4,966 | 474 | 1,933 | 2,076
As at 1 August 2024 | 6,234 | 1,081 | 2,417 | 156

| Computer Equipment | Total
--- | --- | ---
| £ | £
Cost
As at 1 August 2024 | 616 | 18,012
Additions | 3,137 | 5,376
As at 31 July 2025 | 3,753 | 23,388
Depreciation
As at 1 August 2024 | 452 | 7,960
Provided during the period | 354 | 3,032
As at 31 July 2025 | 806 | 10,992
Net Book Value
As at 31 July 2025 | 2,947 | 12,396
As at 1 August 2024 | 164 | 10,052

5. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Materials | 65,000 |  | 70,000

Page 5
Page 6
City Auto Paints Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 July 2025
6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 26,584 |  | 23,297
Prepayments and accrued income | 7,807 |  | 8,022
Other debtors | 4,330 |  | -
| 38,721 |  | 31,319

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 38,837 |  | 18,885
Corporation tax | - |  | 7,432
Other taxes and social security | 928 |  | 953
VAT | 4,212 |  | 4,745
Other creditors | 257 |  | 288
Directors' loan accounts | 29,956 |  | 29,404
Amounts owed to related parties | 1,964 |  | 1,964
| 76,154 |  | 63,671

8. Other Commitments
Total financial commitments not included in the balance sheet amount to £46,711 and are in relation to commitments under operating leases.
9. 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 balance sheet date unpaid contributions of £257 (2024 £253) were due to the fund. They are included in Other Creditors.
Page 6