Acorah Software Products - Accounts Production 19.2.350 false true 30 September 2024 1 October 2023 false 1 October 2024 30 September 2025 30 September 2025 04275310 J G Wilson A J Wilson ABG Property Management Limited true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04275310 2024-09-30 04275310 2025-09-30 04275310 2024-10-01 2025-09-30 04275310 frs-core:CurrentFinancialInstruments 2025-09-30 04275310 frs-core:ComputerEquipment 2025-09-30 04275310 frs-core:ComputerEquipment 2024-10-01 2025-09-30 04275310 frs-core:ComputerEquipment 2024-09-30 04275310 frs-core:NetGoodwill 2025-09-30 04275310 frs-core:NetGoodwill 2024-10-01 2025-09-30 04275310 frs-core:NetGoodwill 2024-09-30 04275310 frs-core:MotorVehicles 2025-09-30 04275310 frs-core:MotorVehicles 2024-10-01 2025-09-30 04275310 frs-core:MotorVehicles 2024-09-30 04275310 frs-core:PlantMachinery 2025-09-30 04275310 frs-core:PlantMachinery 2024-10-01 2025-09-30 04275310 frs-core:PlantMachinery 2024-09-30 04275310 frs-core:ShareCapital 2025-09-30 04275310 frs-core:RetainedEarningsAccumulatedLosses 2025-09-30 04275310 frs-bus:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 04275310 frs-bus:FilletedAccounts 2024-10-01 2025-09-30 04275310 frs-bus:SmallEntities 2024-10-01 2025-09-30 04275310 frs-bus:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 04275310 frs-bus:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 04275310 frs-bus:OrdinaryShareClass1 2024-10-01 2025-09-30 04275310 frs-bus:OrdinaryShareClass1 2025-09-30 04275310 1 2024-10-01 2025-09-30 04275310 frs-bus:Director1 2024-10-01 2025-09-30 04275310 frs-bus:Director2 2024-10-01 2025-09-30 04275310 frs-countries:EnglandWales 2024-10-01 2025-09-30 04275310 2023-09-30 04275310 2024-09-30 04275310 2023-10-01 2024-09-30 04275310 frs-core:CurrentFinancialInstruments 2024-09-30 04275310 frs-core:ShareCapital 2024-09-30 04275310 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30 04275310 frs-bus:OrdinaryShareClass1 2023-10-01 2024-09-30
Registered number: 04275310
Arthur's Bridge Garage Limited
Unaudited Financial Statements
For The Year Ended 30 September 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 04275310
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 29,825 34,942
29,825 34,942
CURRENT ASSETS
Stocks 6 5,150 4,950
Debtors 7 51,750 44,045
Cash at bank and in hand 223,560 189,843
280,460 238,838
Creditors: Amounts Falling Due Within One Year 8 (81,213 ) (79,638 )
NET CURRENT ASSETS (LIABILITIES) 199,247 159,200
TOTAL ASSETS LESS CURRENT LIABILITIES 229,072 194,142
PROVISIONS FOR LIABILITIES
Deferred Taxation (7,456 ) (8,735 )
NET ASSETS 221,616 185,407
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account 221,516 185,307
SHAREHOLDERS' FUNDS 221,616 185,407
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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
J G Wilson
Director
19 June 2026
The notes on pages 3 to 6 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Arthur's Bridge Garage Limited is a private company, limited by shares,registered in England & Wales. The company's registered office address is Arthurs Bridge Garage, Arthurs Bridge Road, Woking, Surrey, GU21 4NT.
The presentation currency of the financial statements is Pound Sterling (£).
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.
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 5 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:
Plant & Machinery 25% on reducing balance
Motor Vehicles 25% on reducing balance
Computer Equipment 33% on cost
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. Financial Instruments
The company only enters into basic financial instrument transactions in accordance with Section 11. Financial assets and liabilities are measured at cost and financial assets are assessed at the end of each reporting period for objective evidence of impairment.
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2.7. Taxation
Taxation for the period comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.
Current or deferred taxation assets and liabilities are not discounted.
Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.
Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the period end and that are expected to apply to the reversal of the timing difference.
Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
2.8. 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: 8 (2024: 8)
8 8
4. Intangible Assets
Goodwill
£
Cost
As at 1 October 2024 8,000
As at 30 September 2025 8,000
Amortisation
As at 1 October 2024 8,000
As at 30 September 2025 8,000
Net Book Value
As at 30 September 2025 -
As at 1 October 2024 -
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5. Tangible Assets
Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £
Cost
As at 1 October 2024 84,094 66,556 5,139 155,789
Additions 3,265 - 1,248 4,513
As at 30 September 2025 87,359 66,556 6,387 160,302
Depreciation
As at 1 October 2024 72,626 43,247 4,974 120,847
Provided during the period 3,343 5,827 460 9,630
As at 30 September 2025 75,969 49,074 5,434 130,477
Net Book Value
As at 30 September 2025 11,390 17,482 953 29,825
As at 1 October 2024 11,468 23,309 165 34,942
6. Stocks
2025 2024
£ £
Stock 5,150 4,950
7. Debtors
2025 2024
£ £
Due within one year
Trade debtors 22,450 14,222
Amounts owed by group undertakings 1,960 2,446
Other debtors 27,340 27,377
51,750 44,045
8. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 20,965 18,769
Other creditors 5,099 6,960
Taxation and social security 55,149 53,909
81,213 79,638
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9. Share Capital
2025 2024
Allotted, called up and fully paid £ £
100 Ordinary Shares of £ 1.00 each 100 100
10. Ultimate Controlling Party
The company's ultimate controlling party is ABG Property Management Limited by virtue of his ownership of 100% of the issued share capital in the company.
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