Acorah Software Products - Accounts Production 19.1.200 false true 31 October 2024 1 November 2023 false 1 November 2024 31 October 2025 31 October 2025 06569431 Mrs Alison Howe Mr Reg Howe iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 06569431 2024-10-31 06569431 2025-10-31 06569431 2024-11-01 2025-10-31 06569431 frs-core:CurrentFinancialInstruments 2025-10-31 06569431 frs-core:Non-currentFinancialInstruments 2025-10-31 06569431 frs-core:BetweenOneFiveYears 2025-10-31 06569431 frs-core:NetGoodwill 2025-10-31 06569431 frs-core:NetGoodwill 2024-11-01 2025-10-31 06569431 frs-core:NetGoodwill 2024-10-31 06569431 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-10-31 06569431 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-11-01 2025-10-31 06569431 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-10-31 06569431 frs-core:MotorVehicles 2025-10-31 06569431 frs-core:MotorVehicles 2024-11-01 2025-10-31 06569431 frs-core:MotorVehicles 2024-10-31 06569431 frs-core:PlantMachinery 2025-10-31 06569431 frs-core:PlantMachinery 2024-11-01 2025-10-31 06569431 frs-core:PlantMachinery 2024-10-31 06569431 frs-core:WithinOneYear 2025-10-31 06569431 frs-core:RevaluationReserve 2024-10-31 06569431 frs-core:RevaluationReserve 2025-10-31 06569431 frs-core:ShareCapital 2025-10-31 06569431 frs-core:RetainedEarningsAccumulatedLosses 2024-11-01 2025-10-31 06569431 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2024-10-31 06569431 frs-core:RetainedEarningsAccumulatedLosses 2025-10-31 06569431 frs-bus:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 06569431 frs-bus:FilletedAccounts 2024-11-01 2025-10-31 06569431 frs-bus:SmallEntities 2024-11-01 2025-10-31 06569431 frs-bus:AuditExempt-NoAccountantsReport 2024-11-01 2025-10-31 06569431 frs-bus:SmallCompaniesRegimeForAccounts 2024-11-01 2025-10-31 06569431 frs-bus:Director1 2024-11-01 2025-10-31 06569431 frs-bus:Director2 2024-11-01 2025-10-31 06569431 frs-countries:EnglandWales 2024-11-01 2025-10-31 06569431 2023-10-31 06569431 2024-10-31 06569431 2023-11-01 2024-10-31 06569431 frs-core:CurrentFinancialInstruments 2024-10-31 06569431 frs-core:Non-currentFinancialInstruments 2024-10-31 06569431 frs-core:BetweenOneFiveYears 2024-10-31 06569431 frs-core:WithinOneYear 2024-10-31 06569431 frs-core:RevaluationReserve 2024-10-31 06569431 frs-core:ShareCapital 2024-10-31 06569431 frs-core:RetainedEarningsAccumulatedLosses 2024-10-31
Registered number: 06569431
Banbury Van & Car Hire Ltd
Unaudited Financial Statements
For The Year Ended 31 October 2025
Philip Deane Accountancy Ltd
Units 1 & 2 Field View
Baynards Green
Bicester
OX27 7SG
Banbury Van & Car Hire Ltd
Contents
Contents

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

Page 1
Banbury Van & Car Hire Ltd
Balance Sheet
As At 31 October 2025
Balance Sheet
Registered number: 06569431

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 5 |  | 1,348,305 |  | 1,244,056
|  |  | 1,348,305 |  | 1,244,056
CURRENT ASSETS
Stocks | 6 | 210,133 |  | 210,133 |
Debtors | 7 | 294,404 |  | 283,100 |
|  | 504,537 |  | 493,233 |
Creditors: Amounts Falling Due Within One Year | 8 | (771,957 ) |  | (632,787 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (267,420 ) |  | (139,554 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 1,080,885 |  | 1,104,502
Creditors: Amounts Falling Due After More Than One Year | 9 |  | (466,775 ) |  | (443,224 )
NET ASSETS |  |  | 614,110 |  | 661,278
CAPITAL AND RESERVES
Called up share capital | 11 |  | 100 |  | 100
Revaluation reserve | 12 |  | 136,735 |  | 136,735
Profit and Loss Account |  |  | 477,275 |  | 524,443
SHAREHOLDERS' FUNDS |  |  | 614,110 |  | 661,278

Page 1
Page 2
Banbury Van & Car Hire Ltd
Balance Sheet (continued)
As At 31 October 2025
For the year ending 31 October 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 Reg Howe Director
08/06/2026

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Banbury Van & Car Hire Ltd
Notes to the Financial Statements
For The Year Ended 31 October 2025
Notes to the Financial Statements
1. General Information
Banbury Van & Car Hire Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 06569431 . The registered office is Unit 3 Thorpe Way, Banbury, Oxfordshire, OX16 4SP.
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 | 5% straight line
Plant & Machinery | 25% straight line
Motor Vehicles | Straight line

2.5. 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.
2.6. 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: 14 (2024: 18)
14 18
Page 3
Page 4
Banbury Van & Car Hire Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025
4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 1 November 2024 | 31,581
As at 31 October 2025 | 31,581
Amortisation
As at 1 November 2024 | 31,581
As at 31 October 2025 | 31,581
Net Book Value
As at 31 October 2025 | -
As at 1 November 2024 | -

5. Tangible Assets

| Land & Property
--- | ---
| Freehold | Plant & Machinery | Motor Vehicles | Total
| £ | £ | £ | £
Cost
As at 1 November 2024 | 153,295 | 114,301 | 2,652,678 | 2,920,274
Additions | - | 5,496 | 2,388,388 | 2,393,884
Disposals | - | - | (2,031,268 ) | (2,031,268 )
As at 31 October 2025 | 153,295 | 119,797 | 3,009,798 | 3,282,890
Depreciation
As at 1 November 2024 | 153,295 | 63,641 | 1,459,282 | 1,676,218
Provided during the period | - | 20,214 | 573,729 | 593,943
Disposals | - | - | (335,576 ) | (335,576 )
As at 31 October 2025 | 153,295 | 83,855 | 1,697,435 | 1,934,585
Net Book Value
As at 31 October 2025 | - | 35,942 | 1,312,363 | 1,348,305
As at 1 November 2024 | - | 50,660 | 1,193,396 | 1,244,056

6. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | 210,133 |  | 210,133

Page 4
Page 5
Banbury Van & Car Hire Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025
7. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 23,009 |  | 87,076
Other debtors | 271,395 |  | 196,024
| 294,404 |  | 283,100

8. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 335,948 |  | 312,285
Trade creditors | 11,608 |  | 9,460
Bank loans and overdrafts | 106,172 |  | 92,725
Net wages | 199 |  | -
Other creditors | 77,898 |  | 47,454
Accruals and deferred income | 2,990 |  | 2,900
Directors' loan accounts | 237,142 |  | 167,963
| 771,957 |  | 632,787

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 466,775 |  | 443,224

10. Obligations Under Finance Leases and Hire Purchase

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
The future minimum finance lease payments are as follows:
Not later than one year | 335,948 |  | 312,285
Later than one year and not later than five years | 466,775 |  | 443,224
| 802,723 |  | 755,509
| 802,723 |  | 755,509

11. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

Page 5
Page 6
Banbury Van & Car Hire Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025
12. Reserves

| Revaluation reserve | Profit and Loss Account
--- | --- | ---
| £ | £
As at 1 November 2024 | 136,735 | 524,443
Loss for the year and total comprehensive income | - | (46,168 )
Dividends paid | - | (1,000)
As at 31 October 2025 | 136,735 | 477,275

Page 6