Acorah Software Products - Accounts Production 19.2.450 false true true false 29 October 2024 31 December 2025 31 December 2025 16048977 Mr James Day iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 16048977 2024-10-28 16048977 2025-12-31 16048977 2024-10-29 2025-12-31 16048977 frs-core:CurrentFinancialInstruments 2025-12-31 16048977 frs-core:Non-currentFinancialInstruments 2025-12-31 16048977 frs-core:FurnitureFittings 2025-12-31 16048977 frs-core:FurnitureFittings 2024-10-29 2025-12-31 16048977 frs-core:FurnitureFittings 2024-10-28 16048977 frs-core:ShareCapital 2025-12-31 16048977 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 16048977 frs-bus:PrivateLimitedCompanyLtd 2024-10-29 2025-12-31 16048977 frs-bus:FilletedAccounts 2024-10-29 2025-12-31 16048977 frs-bus:SmallEntities 2024-10-29 2025-12-31 16048977 frs-bus:AuditExempt-NoAccountantsReport 2024-10-29 2025-12-31 16048977 frs-bus:SmallCompaniesRegimeForAccounts 2024-10-29 2025-12-31 16048977 frs-bus:Director1 2024-10-29 2025-12-31 16048977 frs-countries:EnglandWales 2024-10-29 2025-12-31
Registered number: 16048977
Current & Classics Limited
Unaudited Financial Statements
For the Period 29 October 2024 to 31 December 2025
Hub Accountants Limited
Chartered Accountants
Innovation House
Wincombe Lane
Shaftesbury
Dorset
SP7 8FG
Current & Classics Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—6

Page 1
Current & Classics Limited
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: 16048977

| 31 December 2025
--- | ---
| Notes | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 1,604
|  |  | 1,604
CURRENT ASSETS
Stocks | 5 | 208,800 |
Debtors | 6 | 36,349 |
Cash at bank and in hand |  | 6,217 |
|  | 251,366 |
Creditors: Amounts Falling Due Within One Year | 7 | (33,493 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 217,873
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 219,477
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (315,971 )
NET LIABILITIES |  |  | (96,494 )
CAPITAL AND RESERVES
Called up share capital | 9 |  | 100
Profit and Loss Account |  |  | (96,594 )
SHAREHOLDERS' FUNDS |  |  | (96,494)

Page 1
Page 2
Current & Classics Limited
Balance Sheet (continued)
As At 31 December 2025
For the period 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 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 James Day Director
22nd May 2026

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Current & Classics Limited
Notes to the Financial Statements
For the Period 29 October 2024 to 31 December 2025
Notes to the Financial Statements
1. General Information
Current & Classics Limited is a private company, limited by shares, incorporated in England & Wales, registered number 16048977 . The registered office is Bow Bridge, Henstridge, Templecombe, Somerset, BA8 0TF.
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. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
2.3. 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.
2.4. 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:

Fixtures & Fittings | 25% Reducing balance

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.
Page 3
Page 4
Current & Classics Limited
Notes to the Financial Statements (continued)
For the Period 29 October 2024 to 31 December 2025
2.6. 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 period, 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.
2.7. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the period was: 6
6
Page 4
Page 5
Current & Classics Limited
Notes to the Financial Statements (continued)
For the Period 29 October 2024 to 31 December 2025
4. Tangible Assets

| Fixtures & Fittings
--- | ---
| £
Cost
As at 29 October 2024 | -
Additions | 1,790
As at 31 December 2025 | 1,790
Depreciation
As at 29 October 2024 | -
Provided during the period | 186
As at 31 December 2025 | 186
Net Book Value
As at 31 December 2025 | 1,604
As at 29 October 2024 | -

5. Stocks

| 31 December 2025
--- | ---
| £
Stock | 208,800

6. Debtors

| 31 December 2025
--- | ---
| £
Due within one year
Trade debtors | 10
Other debtors | 36,339
| 36,349

Page 5
Page 6
Current & Classics Limited
Notes to the Financial Statements (continued)
For the Period 29 October 2024 to 31 December 2025
7. Creditors: Amounts Falling Due Within One Year

| 31 December 2025
--- | ---
| £
Trade creditors | 6,904
Other creditors | 6,364
Taxation and social security | 20,225
| 33,493

8. Creditors: Amounts Falling Due After More Than One Year

| 31 December 2025
--- | ---
| £
Amounts owed to participating interests | 315,971

9. Share Capital

| 31 December 2025
--- | ---
| £
Allotted, Called up and fully paid | 100

10. Related Party Transactions
During the year the company purchased goods and services of £315,971 from J Day Engineering Ltd, a company under common control. At the year end the same amount was still owing.
Page 6