Acorah Software Products - Accounts Production 19.2.350 false true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 02774757 Mr Pieter Van Essen Mr Warren Hancorn Mr Pieter Van Essen iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 02774757 2024-12-31 02774757 2025-12-31 02774757 2025-01-01 2025-12-31 02774757 frs-core:CurrentFinancialInstruments 2025-12-31 02774757 frs-core:ComputerEquipment 2025-12-31 02774757 frs-core:ComputerEquipment 2025-01-01 2025-12-31 02774757 frs-core:ComputerEquipment 2024-12-31 02774757 frs-core:FurnitureFittings 2025-01-01 2025-12-31 02774757 frs-core:MotorVehicles 2025-12-31 02774757 frs-core:MotorVehicles 2025-01-01 2025-12-31 02774757 frs-core:MotorVehicles 2024-12-31 02774757 frs-core:PlantMachinery 2025-12-31 02774757 frs-core:PlantMachinery 2025-01-01 2025-12-31 02774757 frs-core:PlantMachinery 2024-12-31 02774757 frs-core:SharePremium 2025-12-31 02774757 frs-core:ShareCapital 2025-12-31 02774757 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 02774757 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 02774757 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 02774757 frs-bus:SmallEntities 2025-01-01 2025-12-31 02774757 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 02774757 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 02774757 frs-bus:Director1 2025-01-01 2025-12-31 02774757 frs-bus:Director2 2025-01-01 2025-12-31 02774757 frs-bus:CompanySecretary1 2025-01-01 2025-12-31 02774757 frs-countries:EnglandWales 2025-01-01 2025-12-31 02774757 2023-12-31 02774757 2024-12-31 02774757 2024-01-01 2024-12-31 02774757 frs-core:CurrentFinancialInstruments 2024-12-31 02774757 frs-core:SharePremium 2024-12-31 02774757 frs-core:ShareCapital 2024-12-31 02774757 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: 02774757
Automatic Choice Limited
Unaudited Financial Statements
For The Year Ended 31 December 2025
MKL Accountants Limited
Chartered Certified Accountants
Herston Cross House
230 High Street
Swanage
Dorset
BH19 2PQ
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 02774757
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 52,576 74,541
Investment Properties 5 2,794 2,794
55,370 77,335
CURRENT ASSETS
Stocks 6 738,993 723,805
Debtors 7 383,742 467,245
Investments 8 30,000 30,000
Cash at bank and in hand 799,223 983,312
1,951,958 2,204,362
Creditors: Amounts Falling Due Within One Year 9 (356,921 ) (423,941 )
NET CURRENT ASSETS (LIABILITIES) 1,595,037 1,780,421
TOTAL ASSETS LESS CURRENT LIABILITIES 1,650,407 1,857,756
PROVISIONS FOR LIABILITIES
Deferred Taxation (11,937 ) (17,351 )
NET ASSETS 1,638,470 1,840,405
CAPITAL AND RESERVES
Called up share capital 10 1,100 1,100
Share premium account 19,900 19,900
Profit and Loss Account 1,617,470 1,819,405
SHAREHOLDERS' FUNDS 1,638,470 1,840,405
Page 1
Page 2
For the year ending 31 December 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 Pieter Van Essen
Director
18/05/2026
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Automatic Choice Limited is a private company, limited by shares, incorporated in England & Wales, registered number 02774757 . The registered office is Herston Cross House, 230 High Street, Swanage, Dorset, BH19 2PQ.
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:
Plant & Machinery 25% Straight Line Method (from 2024)
Motor Vehicles 25% Reducing Balance Method
Fixtures & Fittings 25% Reducing Balance Method
Computer Equipment 25% Reducing Balance Method
Prior to the 2024 accounting period, the Plant & Machinery depreciation was calculated using the Reducing Balance Method. From 1st January 2024 the value of all Plant and Machinery assets will be wriitten off over a four year period. 
2.4. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
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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.
2.6. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.7. 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.
2.8. Government Grant
Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.
All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.
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3. Average Number of Employees
Average number of employees, including directors, during the year was: 14 (2024: 14)
14 14
4. Tangible Assets
Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £
Cost
As at 1 January 2025 49,482 59,990 35,782 145,254
Additions - - 1,204 1,204
Disposals (295 ) - (4,139 ) (4,434 )
As at 31 December 2025 49,187 59,990 32,847 142,024
Depreciation
As at 1 January 2025 22,218 30,464 18,031 70,713
Provided during the period 9,047 7,381 4,112 20,540
Disposals (171 ) - (1,634 ) (1,805 )
As at 31 December 2025 31,094 37,845 20,509 89,448
Net Book Value
As at 31 December 2025 18,093 22,145 12,338 52,576
As at 1 January 2025 27,264 29,526 17,751 74,541
5. Investment Property
2025
£
Fair Value
As at 1 January 2025 and 31 December 2025 2,794
6. Stocks
2025 2024
£ £
Materials 738,993 723,805
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Page 6
7. Debtors
2025 2024
£ £
Due within one year
Trade debtors 365,366 458,388
Prepayments and accrued income 12,255 8,040
Other debtors 4,562 -
Directors' loan accounts 1,559 817
383,742 467,245
8. Current Asset Investments
2025 2024
£ £
Unlisted investments 30,000 30,000
Investment in Automatic Choice BV
9. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 55,557 91,703
Corporation tax 146,489 162,233
Other taxes and social security 17,582 14,883
VAT 125,218 142,706
Other creditors 12,075 12,416
356,921 423,941
10. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 1,100 1,100
11. Dividends
2025 2024
£ £
On equity shares:
Interim dividend paid 1,503,898 735,000
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