Acorah Software Products - Accounts Production 19.1.200 false true 30 September 2024 1 October 2023 false 1 October 2024 30 September 2025 30 September 2025 04071528 Mr Mark Gazzard Mr Warren Gazzard iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04071528 2024-09-30 04071528 2025-09-30 04071528 2024-10-01 2025-09-30 04071528 frs-core:CurrentFinancialInstruments 2025-09-30 04071528 frs-core:Non-currentFinancialInstruments 2025-09-30 04071528 frs-core:BetweenOneFiveYears 2025-09-30 04071528 frs-core:ComputerEquipment 2025-09-30 04071528 frs-core:ComputerEquipment 2024-10-01 2025-09-30 04071528 frs-core:ComputerEquipment 2024-09-30 04071528 frs-core:FurnitureFittings 2025-09-30 04071528 frs-core:FurnitureFittings 2024-10-01 2025-09-30 04071528 frs-core:FurnitureFittings 2024-09-30 04071528 frs-core:MotorVehicles 2025-09-30 04071528 frs-core:MotorVehicles 2024-10-01 2025-09-30 04071528 frs-core:MotorVehicles 2024-09-30 04071528 frs-core:PlantMachinery 2025-09-30 04071528 frs-core:PlantMachinery 2024-10-01 2025-09-30 04071528 frs-core:PlantMachinery 2024-09-30 04071528 frs-core:ShareCapital 2025-09-30 04071528 frs-core:RetainedEarningsAccumulatedLosses 2025-09-30 04071528 frs-bus:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 04071528 frs-bus:FilletedAccounts 2024-10-01 2025-09-30 04071528 frs-bus:SmallEntities 2024-10-01 2025-09-30 04071528 frs-bus:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 04071528 frs-bus:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 04071528 frs-bus:Director1 2024-10-01 2025-09-30 04071528 frs-bus:Director1 2024-09-30 04071528 frs-bus:Director1 2025-09-30 04071528 frs-bus:Director2 2024-10-01 2025-09-30 04071528 frs-bus:Director2 2024-09-30 04071528 frs-bus:Director2 2025-09-30 04071528 frs-core:CurrentFinancialInstruments 2 2025-09-30 04071528 frs-countries:EnglandWales 2024-10-01 2025-09-30 04071528 2023-09-30 04071528 2024-09-30 04071528 2023-10-01 2024-09-30 04071528 frs-core:CurrentFinancialInstruments 2024-09-30 04071528 frs-core:Non-currentFinancialInstruments 2024-09-30 04071528 frs-core:BetweenOneFiveYears 2024-09-30 04071528 frs-core:ShareCapital 2024-09-30 04071528 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30 04071528 frs-core:CurrentFinancialInstruments 1 2024-09-30 04071528 frs-core:CurrentFinancialInstruments 2 2024-09-30
Registered number: 04071528
Gazz-Matic International Limited
Unaudited Financial Statements
For The Year Ended 30 September 2025
Rodliffe Accounting Limited
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 04071528
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 93,617 37,881
93,617 37,881
CURRENT ASSETS
Stocks 5 40,000 40,000
Debtors 6 200,367 228,409
Cash at bank and in hand 265,218 463,661
505,585 732,070
Creditors: Amounts Falling Due Within One Year 7 (284,935 ) (359,592 )
NET CURRENT ASSETS (LIABILITIES) 220,650 372,478
TOTAL ASSETS LESS CURRENT LIABILITIES 314,267 410,359
Creditors: Amounts Falling Due After More Than One Year 8 (46,575 ) -
NET ASSETS 267,692 410,359
CAPITAL AND RESERVES
Called up share capital 10 185 185
Profit and Loss Account 267,507 410,174
SHAREHOLDERS' FUNDS 267,692 410,359
Page 1
Page 2
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
Mr Mark Gazzard
Director
Mr Warren Gazzard
Director
23/04/2026
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
Gazz-Matic International Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04071528 . The registered office is Rayridge House, Swinborne Road, Basildon, Essex, SS13 1EH.
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% on cost
Motor Vehicles 25% on cost
Fixtures & Fittings 25% on cost
Computer Equipment 25% on cost
2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
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.
Page 3
Page 4
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 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: 37 (2024: 40)
37 40
4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 October 2024 216,877 32,150 1,838 7,044 257,909
Additions 86,750 - 192 - 86,942
As at 30 September 2025 303,627 32,150 2,030 7,044 344,851
Depreciation
As at 1 October 2024 180,783 32,150 1,838 5,257 220,028
Provided during the period 30,711 - 48 447 31,206
As at 30 September 2025 211,494 32,150 1,886 5,704 251,234
Net Book Value
As at 30 September 2025 92,133 - 144 1,340 93,617
As at 1 October 2024 36,094 - - 1,787 37,881
5. Stocks
2025 2024
£ £
Stock - 40,000
Work in progress 40,000 -
40,000 40,000
Page 4
Page 5
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 160,635 191,277
Other debtors 32,549 32,549
Directors' loan accounts 7,183 4,583
200,367 228,409
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 135,225 144,840
Corporation tax (20 ) 41,972
Other taxes and social security 19,504 10,997
VAT 48,837 58,088
Other creditors 65,581 609
Deposits - 97,990
AE pension 5,084 4,026
Accruals and deferred income 1,070 1,070
Directors' loan accounts 9,654 -
284,935 359,592
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 46,575 -
9. Obligations Under Finance Leases and Hire Purchase
2025 2024
£ £
The future minimum finance lease payments are as follows:
Later than one year and not later than five years 46,575 -
10. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 185 185
Page 5
Page 6
11. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 October 2024 Amounts advanced Amounts repaid Amounts written off As at 30 September 2025
£ £ £ £ £
Mr Mark Gazzard 2,848 - 2,848 - -
Mr Warren Gazzard 2,848 - 2,848 - -
The above loan is unsecured and repayable on demand.
Page 6