Acorah Software Products - Accounts Production 19.1.200 false true 30 November 2024 1 December 2023 false 1 December 2024 30 November 2025 30 November 2025 09855298 Mr Geraint Dunn Mr Jay Prangley iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09855298 2024-11-30 09855298 2025-11-30 09855298 2024-12-01 2025-11-30 09855298 frs-core:CurrentFinancialInstruments 2025-11-30 09855298 frs-core:Non-currentFinancialInstruments 2025-11-30 09855298 frs-core:ComputerEquipment 2024-12-01 2025-11-30 09855298 frs-core:FurnitureFittings 2024-12-01 2025-11-30 09855298 frs-core:PlantMachinery 2025-11-30 09855298 frs-core:PlantMachinery 2024-12-01 2025-11-30 09855298 frs-core:PlantMachinery 2024-11-30 09855298 frs-core:ShareCapital 2025-11-30 09855298 frs-core:RetainedEarningsAccumulatedLosses 2025-11-30 09855298 frs-bus:PrivateLimitedCompanyLtd 2024-12-01 2025-11-30 09855298 frs-bus:FilletedAccounts 2024-12-01 2025-11-30 09855298 frs-bus:SmallEntities 2024-12-01 2025-11-30 09855298 frs-bus:AuditExempt-NoAccountantsReport 2024-12-01 2025-11-30 09855298 frs-bus:SmallCompaniesRegimeForAccounts 2024-12-01 2025-11-30 09855298 frs-bus:Director1 2024-12-01 2025-11-30 09855298 frs-bus:Director2 2024-12-01 2025-11-30 09855298 frs-countries:EnglandWales 2024-12-01 2025-11-30 09855298 2023-11-30 09855298 2024-11-30 09855298 2023-12-01 2024-11-30 09855298 frs-core:CurrentFinancialInstruments 2024-11-30 09855298 frs-core:Non-currentFinancialInstruments 2024-11-30 09855298 frs-core:ShareCapital 2024-11-30 09855298 frs-core:RetainedEarningsAccumulatedLosses 2024-11-30
Registered number: 09855298
Vale Specialist Cars Ltd
Unaudited Financial Statements
For The Year Ended 30 November 2025
KLH Accounting Limited
Vale Specialist Cars Ltd
Contents
Contents

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

Page 1
Vale Specialist Cars Ltd
Balance Sheet
As At 30 November 2025
Balance Sheet
Registered number: 09855298

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 12,764 |  | 12,860
|  |  | 12,764 |  | 12,860
CURRENT ASSETS
Stocks | 5 | 57,130 |  | 90,831 |
Debtors | 6 | 6,202 |  | 41,877 |
Cash at bank and in hand |  | 21,208 |  | 23,266 |
|  | 84,540 |  | 155,974 |
Creditors: Amounts Falling Due Within One Year | 7 | (96,377 ) |  | (161,606 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (11,837 ) |  | (5,632 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 927 |  | 7,228
Creditors: Amounts Falling Due After More Than One Year | 8 |  | - |  | (3,977 )
NET ASSETS |  |  | 927 |  | 3,251
CAPITAL AND RESERVES
Called up share capital | 9 |  | 2 |  | 2
Profit and Loss Account |  |  | 925 |  | 3,249
SHAREHOLDERS' FUNDS |  |  | 927 |  | 3,251

Page 1
Page 2
Vale Specialist Cars Ltd
Balance Sheet (continued)
As At 30 November 2025
For the year ending 30 November 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 Geraint Dunn Director
22/05/2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Vale Specialist Cars Ltd
Notes to the Financial Statements
For The Year Ended 30 November 2025
Notes to the Financial Statements
1. General Information
Vale Specialist Cars Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 09855298 . The registered office is Unit 6 Ely Valley Industrial Estate, Pontyclun, CF72 9DZ.
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.
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% reducing balance
Fixtures & Fittings | 25% reducing balance
Office Equipment | 25% reducing balance

2.4. Leasing and Hire Purchase Contracts
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to 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. Taxation
Income tax expense represents the sum of the tax currently payable.
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.
Current 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 tax is also 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 year was: 3 (2024: 3)
3 3
Page 3
Page 4
Vale Specialist Cars Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 November 2025
4. Tangible Assets

| Plant & Machinery etc.
--- | ---
| £
Cost
As at 1 December 2024 | 35,327
Additions | 3,603
As at 30 November 2025 | 38,930
Depreciation
As at 1 December 2024 | 22,467
Provided during the period | 3,699
As at 30 November 2025 | 26,166
Net Book Value
As at 30 November 2025 | 12,764
As at 1 December 2024 | 12,860

5. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | 49,583 |  | 81,173
Materials | 7,547 |  | 9,658
| 57,130 |  | 90,831

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | - |  | 33,473
Other debtors | 6,202 |  | 8,404
| 6,202 |  | 41,877

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 61,281 |  | 82,062
Bank loans and overdrafts | 4,000 |  | 8,011
Other creditors | 11,703 |  | 59,076
Taxation and social security | 19,393 |  | 12,457
| 96,377 |  | 161,606

Page 4
Page 5
Vale Specialist Cars Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 November 2025
8. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | - |  | 3,977

9. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 2 |  | 2

Page 5