Acorah Software Products - Accounts Production 19.2.350 false true 30 September 2024 1 October 2023 false 1 October 2024 30 September 2025 30 September 2025 09796800 Craig Bradley Jamie Bebb iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09796800 2024-09-30 09796800 2025-09-30 09796800 2024-10-01 2025-09-30 09796800 frs-core:CurrentFinancialInstruments 2025-09-30 09796800 frs-core:Non-currentFinancialInstruments 2025-09-30 09796800 frs-core:ComputerEquipment 2025-09-30 09796800 frs-core:ComputerEquipment 2024-10-01 2025-09-30 09796800 frs-core:ComputerEquipment 2024-09-30 09796800 frs-core:FurnitureFittings 2025-09-30 09796800 frs-core:FurnitureFittings 2024-10-01 2025-09-30 09796800 frs-core:FurnitureFittings 2024-09-30 09796800 frs-core:MotorVehicles 2025-09-30 09796800 frs-core:MotorVehicles 2024-10-01 2025-09-30 09796800 frs-core:MotorVehicles 2024-09-30 09796800 frs-core:PlantMachinery 2025-09-30 09796800 frs-core:PlantMachinery 2024-10-01 2025-09-30 09796800 frs-core:PlantMachinery 2024-09-30 09796800 frs-core:ShareCapital 2025-09-30 09796800 frs-core:RetainedEarningsAccumulatedLosses 2025-09-30 09796800 frs-bus:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 09796800 frs-bus:FilletedAccounts 2024-10-01 2025-09-30 09796800 frs-bus:SmallEntities 2024-10-01 2025-09-30 09796800 frs-bus:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 09796800 frs-bus:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 09796800 frs-bus:Director1 2024-10-01 2025-09-30 09796800 frs-bus:Director2 2024-10-01 2025-09-30 09796800 frs-core:CurrentFinancialInstruments 1 2025-09-30 09796800 frs-core:CurrentFinancialInstruments 2 2025-09-30 09796800 frs-countries:EnglandWales 2024-10-01 2025-09-30 09796800 2023-09-30 09796800 2024-09-30 09796800 2023-10-01 2024-09-30 09796800 frs-core:CurrentFinancialInstruments 2024-09-30 09796800 frs-core:Non-currentFinancialInstruments 2024-09-30 09796800 frs-core:ShareCapital 2024-09-30 09796800 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30 09796800 frs-core:CurrentFinancialInstruments 1 2024-09-30 09796800 frs-core:CurrentFinancialInstruments 2 2024-09-30
Registered number: 09796800
Burntwood MOT Centre Limited
Unaudited Financial Statements
For The Year Ended 30 September 2025
The Boss Partnership
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 09796800
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 36,507 45,229
36,507 45,229
CURRENT ASSETS
Debtors 5 146,730 108,316
Cash at bank and in hand 9,376 -
156,106 108,316
Creditors: Amounts Falling Due Within One Year 6 (139,382 ) (147,002 )
NET CURRENT ASSETS (LIABILITIES) 16,724 (38,686 )
TOTAL ASSETS LESS CURRENT LIABILITIES 53,231 6,543
Creditors: Amounts Falling Due After More Than One Year 7 (52,729 ) (5,436 )
NET ASSETS 502 1,107
CAPITAL AND RESERVES
Called up share capital 8 50 50
Profit and Loss Account 452 1,057
SHAREHOLDERS' FUNDS 502 1,107
Page 1
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For the year ending 30 September 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
Craig Bradley
Director
14th April 2026
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Burntwood MOT Centre Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09796800 . The registered office is Technology House, Unit 17 Cobbett Road, Zone 1, Burntwood Business Park, Burntwood, Staffordshire, WS7 3GL.
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.
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:
Plant & Machinery 20% RB
Motor Vehicles 25% RB
Fixtures & Fittings 20% RB
Computer Equipment 20% RB
2.4. 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.
...CONTINUED
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2.4. Taxation - continued
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 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 6 (2024: 6)
6 6
4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 October 2024 89,265 168 6,273 - 95,706
Additions - - - 358 358
As at 30 September 2025 89,265 168 6,273 358 96,064
Depreciation
As at 1 October 2024 46,226 168 4,083 - 50,477
Provided during the period 8,607 - 437 36 9,080
As at 30 September 2025 54,833 168 4,520 36 59,557
Net Book Value
As at 30 September 2025 34,432 - 1,753 322 36,507
As at 1 October 2024 43,039 - 2,190 - 45,229
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5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 13,699 11,640
Prepayments and accrued income 9,441 11,663
Directors' loan accounts 123,590 85,013
146,730 108,316
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 26,469 30,807
Bank loans and overdrafts 28,848 18,805
Corporation tax 25,561 26,965
Other taxes and social security 738 2,621
VAT 13,776 11,281
Other creditors 155 145
Credit Card 16,805 35,919
You Lend Loan 25,035 18,602
Accruals and deferred income 1,995 1,857
139,382 147,002
7. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 52,729 5,436
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 50 50
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