Acorah Software Products - Accounts Production 19.1.200 false true 31 July 2024 1 August 2023 false 1 August 2024 31 July 2025 31 July 2025 08161066 Mr Lee Ford Mrs Dominique Ford iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08161066 2024-07-31 08161066 2025-07-31 08161066 2024-08-01 2025-07-31 08161066 frs-core:CurrentFinancialInstruments 2025-07-31 08161066 frs-core:Non-currentFinancialInstruments 2025-07-31 08161066 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-07-31 08161066 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-08-01 2025-07-31 08161066 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-07-31 08161066 frs-core:PlantMachinery 2025-07-31 08161066 frs-core:PlantMachinery 2024-08-01 2025-07-31 08161066 frs-core:PlantMachinery 2024-07-31 08161066 frs-core:ShareCapital 2025-07-31 08161066 frs-core:RetainedEarningsAccumulatedLosses 2025-07-31 08161066 frs-bus:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31 08161066 frs-bus:FilletedAccounts 2024-08-01 2025-07-31 08161066 frs-bus:SmallEntities 2024-08-01 2025-07-31 08161066 frs-bus:AuditExempt-NoAccountantsReport 2024-08-01 2025-07-31 08161066 frs-bus:SmallCompaniesRegimeForAccounts 2024-08-01 2025-07-31 08161066 frs-bus:Director1 2024-08-01 2025-07-31 08161066 frs-bus:CompanySecretary1 2024-08-01 2025-07-31 08161066 frs-countries:EnglandWales 2024-08-01 2025-07-31 08161066 2023-07-31 08161066 2024-07-31 08161066 2023-08-01 2024-07-31 08161066 frs-core:CurrentFinancialInstruments 2024-07-31 08161066 frs-core:Non-currentFinancialInstruments 2024-07-31 08161066 frs-core:ShareCapital 2024-07-31 08161066 frs-core:RetainedEarningsAccumulatedLosses 2024-07-31
Registered number: 08161066
Gobowen Autocare Limited
Unaudited Financial Statements
For The Year Ended 31 July 2025
Hudson LM Limited
Castle Court
Castle Street
Whittington, Oswestry
Shropshire
SY11 4DF
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 08161066
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 207,771 214,941
207,771 214,941
CURRENT ASSETS
Stocks 5 3,000 3,000
Debtors 6 4,372 2,796
Cash at bank and in hand 56,973 46,650
64,345 52,446
Creditors: Amounts Falling Due Within One Year 7 (43,480 ) (43,970 )
NET CURRENT ASSETS (LIABILITIES) 20,865 8,476
TOTAL ASSETS LESS CURRENT LIABILITIES 228,636 223,417
Creditors: Amounts Falling Due After More Than One Year 8 (87,849 ) (98,077 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (4,184 ) -
NET ASSETS 136,603 125,340
CAPITAL AND RESERVES
Called up share capital 9 1 1
Profit and Loss Account 136,602 125,339
SHAREHOLDERS' FUNDS 136,603 125,340
Page 1
Page 2
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 member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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 Lee Ford
Director
22 April 2026
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Gobowen Autocare Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08161066 . The registered office is Tenerife House Chirk Road, Gobowen, Oswestry, Shropshire, SY11 3LQ.
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:
Freehold 0%
Plant & Machinery 25% Reducing Balance
Freehold property is not being depreciated; in the opinion of the director, the carrying value exceeds the book value.
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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2.5. 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.
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 6 (2024: 5)
6 5
4. Tangible Assets
Land & Property
Freehold Plant & Machinery Total
£ £ £
Cost
As at 1 August 2024 186,260 89,040 275,300
As at 31 July 2025 186,260 89,040 275,300
Depreciation
As at 1 August 2024 - 60,359 60,359
Provided during the period - 7,170 7,170
As at 31 July 2025 - 67,529 67,529
...CONTINUED
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Net Book Value
As at 31 July 2025 186,260 21,511 207,771
As at 1 August 2024 186,260 28,681 214,941
5. Stocks
2025 2024
£ £
Materials 3,000 3,000
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 4,093 2,796
Other debtors 279 -
4,372 2,796
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 2,184 11,766
Bank loans and overdrafts 10,095 10,095
Other creditors 11,636 4,847
Taxation and social security 19,565 17,262
43,480 43,970
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 87,849 98,077
9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 1 1
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