Acorah Software Products - Accounts Production 19.2.450 false true 31 March 2025 1 April 2024 false 1 April 2025 31 March 2026 31 March 2026 09376585 Mr Colin Somerset Mr Raymond Bowes Mr Keith Dickons Ms Jacqueline Lawson iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09376585 2025-03-31 09376585 2026-03-31 09376585 2025-04-01 2026-03-31 09376585 frs-core:CurrentFinancialInstruments 2026-03-31 09376585 frs-core:FurnitureFittings 2026-03-31 09376585 frs-core:FurnitureFittings 2025-04-01 2026-03-31 09376585 frs-core:FurnitureFittings 2025-03-31 09376585 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2026-03-31 09376585 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-04-01 2026-03-31 09376585 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-03-31 09376585 frs-core:PlantMachinery 2026-03-31 09376585 frs-core:PlantMachinery 2025-04-01 2026-03-31 09376585 frs-core:PlantMachinery 2025-03-31 09376585 frs-core:RevaluationReserve 2025-03-31 09376585 frs-core:RevaluationReserve 2026-03-31 09376585 frs-core:RetainedEarningsAccumulatedLosses 2025-04-01 2026-03-31 09376585 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2025-03-31 09376585 frs-core:RetainedEarningsAccumulatedLosses 2026-03-31 09376585 frs-bus:CompanyLimitedByGuarantee 2025-04-01 2026-03-31 09376585 frs-bus:FilletedAccounts 2025-04-01 2026-03-31 09376585 frs-bus:SmallEntities 2025-04-01 2026-03-31 09376585 frs-bus:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 09376585 frs-bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 09376585 frs-bus:Director1 2025-04-01 2026-03-31 09376585 frs-bus:Director2 2025-04-01 2026-03-31 09376585 frs-bus:Director3 2025-04-01 2026-03-31 09376585 frs-bus:Director4 2025-04-01 2026-03-31 09376585 frs-core:CurrentFinancialInstruments 1 2026-03-31 09376585 frs-core:CurrentFinancialInstruments 2 2026-03-31 09376585 frs-countries:EnglandWales 2025-04-01 2026-03-31 09376585 2024-03-31 09376585 2025-03-31 09376585 2024-04-01 2025-03-31 09376585 frs-core:CurrentFinancialInstruments 2025-03-31 09376585 frs-core:RevaluationReserve 2025-03-31 09376585 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 09376585 frs-core:CurrentFinancialInstruments 1 2025-03-31 09376585 frs-core:CurrentFinancialInstruments 2 2025-03-31
Registered number: 09376585
Middlesbrough & District Motor Club Limited
Unaudited Financial Statements
For The Year Ended 31 March 2026
Middlesbrough & District Motor Club Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
Middlesbrough & District Motor Club Limited
Balance Sheet
As At 31 March 2026
Balance Sheet
Registered number: 09376585

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 1,147,789 |  | 1,152,167
|  |  | 1,147,789 |  | 1,152,167
CURRENT ASSETS
Stocks | 5 | 6,811 |  | 5,410 |
Debtors | 6 | 7,247 |  | 4,026 |
Cash at bank and in hand |  | 134,676 |  | 151,917 |
|  | 148,734 |  | 161,353 |
Creditors: Amounts Falling Due Within One Year | 7 | (14,547 ) |  | (11,522 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 134,187 |  | 149,831
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 1,281,976 |  | 1,301,998
NET ASSETS |  |  | 1,281,976 |  | 1,301,998
RESERVES
Revaluation reserve | 8 |  | 1,019,294 |  | 1,019,294
Income and Expenditure Account |  |  | 262,682 |  | 282,704
MEMBERS' FUNDS |  |  | 1,281,976 |  | 1,301,998

Page 1
Page 2
Middlesbrough & District Motor Club Limited
Balance Sheet (continued)
As At 31 March 2026
For the year ending 31 March 2026 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 Income and Expenditure Account.
On behalf of the board

Ms Jacqueline Lawson Director
02/06/2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Middlesbrough & District Motor Club Limited
Notes to the Financial Statements
For The Year Ended 31 March 2026
Notes to the Financial Statements
1. General Information
Middlesbrough & District Motor Club Limited is a private company, limited by guarantee, incorporated in England & Wales, registered number 09376585 . The registered office is Middlesbrough Motor Club, Coulby Manor Way, Coubly Newham, Middlesbrough, TS8 0RP.
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:

Freehold | 1% on cost
Plant & Machinery | 15% on cost
Fixtures & Fittings | 10% reducing balance

2.4. 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.
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable surplus for the year. Taxable surplus differs from surplus 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 surplus. 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 surplus 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 surplus will be available to allow all or part of the asset to be recovered.
...CONTINUED
Page 3
Page 4
Middlesbrough & District Motor Club Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
2.5. Taxation - continued
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 surplus or deficit 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.
2.6. Government Grant
Government grants are recognised in the income and expenditure 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 income and expenditure account. Grants towards general activities of the entity over a specific period are recognised in the income and expenditure 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 income and expenditure account over the useful life of the asset concerned.
All grants in the income and expenditure account are recognised when all conditions for receipt have been complied with.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 8 (2025: 9)
8 9
4. Tangible Assets

| Land & Property
--- | ---
| Freehold | Plant & Machinery | Fixtures & Fittings | Total
| £ | £ | £ | £
Cost
As at 1 April 2025 | 1,248,000 | 7,264 | 27,730 | 1,282,994
Additions | - | 1,726 | 9,380 | 11,106
As at 31 March 2026 | 1,248,000 | 8,990 | 37,110 | 1,294,100
Depreciation
As at 1 April 2025 | 112,620 | 4,165 | 14,042 | 130,827
Provided during the period | 12,480 | 1,241 | 1,763 | 15,484
As at 31 March 2026 | 125,100 | 5,406 | 15,805 | 146,311
Net Book Value
As at 31 March 2026 | 1,122,900 | 3,584 | 21,305 | 1,147,789
As at 1 April 2025 | 1,135,380 | 3,099 | 13,688 | 1,152,167

5. Stocks

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Stock | 6,811 |  | 5,410

Page 4
Page 5
Middlesbrough & District Motor Club Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
6. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Prepayments and accrued income | 7,247 |  | 4,026

7. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Trade creditors | 3,778 |  | 2,200
Corporation tax | 263 |  | 802
Other taxes and social security | 1,362 |  | 1,129
VAT | 2,417 |  | 3,025
Net wages | 118 |  | -
Pension deductions | 65 |  | 10
Machine Game Duty liability | 446 |  | 336
Accruals and deferred income | 6,098 |  | 4,020
| 14,547 |  | 11,522

8. Reserves

| Revaluation reserve | Income and Expenditure Account
--- | --- | ---
| £ | £
As at 1 April 2025 | 1,019,294 | 282,704
Loss for the year and total comprehensive income | - | (20,022 )
As at 31 March 2026 | 1,019,294 | 262,682

9. Company limited by guarantee
The company is limited by guarantee and has no share capital.
Every member of the company undertakes to contribute to the assets of the company, in the event of a winding up, such an amount as may be required not exceeding £1.
Page 5