Acorah Software Products - Accounts Production 19.2.350 false true 30 November 2024 1 December 2023 false 1 December 2024 30 November 2025 30 November 2025 01245691 Mr ANTHONY ROBB Mr GRAHAM ROBB Mr PETER STIRRUP iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 01245691 2024-11-30 01245691 2025-11-30 01245691 2024-12-01 2025-11-30 01245691 frs-core:CurrentFinancialInstruments 2025-11-30 01245691 frs-core:Non-currentFinancialInstruments 2025-11-30 01245691 frs-core:FurnitureFittings 2024-12-01 2025-11-30 01245691 frs-core:NetGoodwill 2025-11-30 01245691 frs-core:NetGoodwill 2024-12-01 2025-11-30 01245691 frs-core:NetGoodwill 2024-11-30 01245691 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-11-30 01245691 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-12-01 2025-11-30 01245691 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-11-30 01245691 frs-core:MotorVehicles 2024-12-01 2025-11-30 01245691 frs-core:PlantMachinery 2025-11-30 01245691 frs-core:PlantMachinery 2024-12-01 2025-11-30 01245691 frs-core:PlantMachinery 2024-11-30 01245691 frs-core:ShareCapital 2025-11-30 01245691 frs-core:RetainedEarningsAccumulatedLosses 2025-11-30 01245691 frs-bus:PrivateLimitedCompanyLtd 2024-12-01 2025-11-30 01245691 frs-bus:FilletedAccounts 2024-12-01 2025-11-30 01245691 frs-bus:SmallEntities 2024-12-01 2025-11-30 01245691 frs-bus:AuditExempt-NoAccountantsReport 2024-12-01 2025-11-30 01245691 frs-bus:SmallCompaniesRegimeForAccounts 2024-12-01 2025-11-30 01245691 frs-bus:Director1 2024-12-01 2025-11-30 01245691 frs-bus:Director2 2024-12-01 2025-11-30 01245691 frs-bus:Director3 2024-12-01 2025-11-30 01245691 frs-countries:EnglandWales 2024-12-01 2025-11-30 01245691 2023-11-30 01245691 2024-11-30 01245691 2023-12-01 2024-11-30 01245691 frs-core:CurrentFinancialInstruments 2024-11-30 01245691 frs-core:Non-currentFinancialInstruments 2024-11-30 01245691 frs-core:ShareCapital 2024-11-30 01245691 frs-core:RetainedEarningsAccumulatedLosses 2024-11-30
Registered number: 01245691
Robbs Garages (Wallasey) Limited
Unaudited Financial Statements
For The Year Ended 30 November 2025
Suretax Ltd
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 01245691
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 11,657 14,190
11,657 14,190
CURRENT ASSETS
Stocks 6 9,000 9,000
Debtors 7 24,682 25,322
Cash at bank and in hand 1,311 2,460
34,993 36,782
Creditors: Amounts Falling Due Within One Year 8 (33,509 ) (41,377 )
NET CURRENT ASSETS (LIABILITIES) 1,484 (4,595 )
TOTAL ASSETS LESS CURRENT LIABILITIES 13,141 9,595
Creditors: Amounts Falling Due After More Than One Year 9 - (5,000 )
NET ASSETS 13,141 4,595
CAPITAL AND RESERVES
Called up share capital 10 31,445 31,445
Profit and Loss Account (18,304 ) (26,850 )
SHAREHOLDERS' FUNDS 13,141 4,595
Page 1
Page 2
For the year ending 30 November 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 GRAHAM ROBB
Director
23/03/2026
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
Robbs Garages (Wallasey) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 01245691 . The registered office is 94 Wallasey Road, Wallasey, CH44 2AE.
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 the profit and loss account over its estimated economic life of .... years.
2.4. 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 2% Straight Line Basis
Plant & Machinery 25% Reducing Balance Basis
Motor Vehicles 25% Reducing Balance Basis
Fixtures & Fittings 15% - 25% Reducing Balance Basis
2.5. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2024: 3)
3 3
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4. Intangible Assets
Goodwill
£
Cost
As at 1 December 2024 22,634
As at 30 November 2025 22,634
Amortisation
As at 1 December 2024 22,634
As at 30 November 2025 22,634
Net Book Value
As at 30 November 2025 -
As at 1 December 2024 -
5. Tangible Assets
Land & Property
Freehold Plant & Machinery Total
£ £ £
Cost
As at 1 December 2024 6,200 200,260 206,460
As at 30 November 2025 6,200 200,260 206,460
Depreciation
As at 1 December 2024 1,642 190,628 192,270
Provided during the period 124 2,409 2,533
As at 30 November 2025 1,766 193,037 194,803
Net Book Value
As at 30 November 2025 4,434 7,223 11,657
As at 1 December 2024 4,558 9,632 14,190
6. Stocks
2025 2024
£ £
Stock 9,000 9,000
7. Debtors
2025 2024
£ £
Due within one year
Trade debtors 5,653 6,984
Other debtors 19,029 18,338
24,682 25,322
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Page 5
8. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 23,469 29,235
Bank loans and overdrafts 5,000 5,000
Other creditors 2,311 3,172
Taxation and social security 2,729 3,970
33,509 41,377
9. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans - 5,000
10. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 31,445 31,445
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