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 07760581 Mr David Connors Mr Gary Connors iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07760581 2024-09-30 07760581 2025-09-30 07760581 2024-10-01 2025-09-30 07760581 frs-core:CurrentFinancialInstruments 2025-09-30 07760581 frs-core:Non-currentFinancialInstruments 2025-09-30 07760581 frs-core:ComputerEquipment 2025-09-30 07760581 frs-core:ComputerEquipment 2024-10-01 2025-09-30 07760581 frs-core:ComputerEquipment 2024-09-30 07760581 frs-core:NetGoodwill 2025-09-30 07760581 frs-core:NetGoodwill 2024-10-01 2025-09-30 07760581 frs-core:NetGoodwill 2024-09-30 07760581 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-09-30 07760581 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-10-01 2025-09-30 07760581 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-09-30 07760581 frs-core:MotorVehicles 2025-09-30 07760581 frs-core:MotorVehicles 2024-10-01 2025-09-30 07760581 frs-core:MotorVehicles 2024-09-30 07760581 frs-core:PlantMachinery 2025-09-30 07760581 frs-core:PlantMachinery 2024-10-01 2025-09-30 07760581 frs-core:PlantMachinery 2024-09-30 07760581 frs-core:ShareCapital 2025-09-30 07760581 frs-core:RetainedEarningsAccumulatedLosses 2025-09-30 07760581 frs-bus:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 07760581 frs-bus:FilletedAccounts 2024-10-01 2025-09-30 07760581 frs-bus:SmallEntities 2024-10-01 2025-09-30 07760581 frs-bus:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 07760581 frs-bus:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 07760581 frs-bus:Director1 2024-10-01 2025-09-30 07760581 frs-bus:Director2 2024-10-01 2025-09-30 07760581 frs-countries:EnglandWales 2024-10-01 2025-09-30 07760581 2023-09-30 07760581 2024-09-30 07760581 2023-10-01 2024-09-30 07760581 frs-core:CurrentFinancialInstruments 2024-09-30 07760581 frs-core:Non-currentFinancialInstruments 2024-09-30 07760581 frs-core:ShareCapital 2024-09-30 07760581 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30
Registered number: 07760581
JTD Autos Limited
Financial Statements
For The Year Ended 30 September 2025
JTD Autos Limited
Contents
Contents

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

Page 1
JTD Autos Limited
Balance Sheet
As At 30 September 2025
Balance Sheet
Registered number: 07760581

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 5 |  | 48,978 |  | 53,078
|  |  | 48,978 |  | 53,078
CURRENT ASSETS
Stocks | 6 | 14,714 |  | 12,500 |
Debtors | 7 | 1,054 |  | 2,289 |
Cash at bank and in hand |  | 5,266 |  | 1,852 |
|  | 21,034 |  | 16,641 |
Creditors: Amounts Falling Due Within One Year | 8 | (40,083 ) |  | (43,145 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (19,049 ) |  | (26,504 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 29,929 |  | 26,574
Creditors: Amounts Falling Due After More Than One Year | 9 |  | - |  | (9,748 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (649 ) |  | (1,071 )
NET ASSETS |  |  | 29,280 |  | 15,755
CAPITAL AND RESERVES
Called up share capital | 10 |  | 300 |  | 300
Profit and Loss Account |  |  | 28,980 |  | 15,455
SHAREHOLDERS' FUNDS |  |  | 29,280 |  | 15,755

Page 1
Page 2
JTD Autos Limited
Balance Sheet (continued)
As At 30 September 2025
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

Mr David Connors Director
22 June 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
JTD Autos Limited
Notes to the Financial Statements
For The Year Ended 30 September 2025
Notes to the Financial Statements
1. General Information
JTD Autos Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07760581 . The registered office is Cloudside Garage, Ilkeston Road, Sandiacre, Nottingham, NG10 5EA.
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 profit and loss account over its estimated economic life of 10 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:

Leasehold | 4% straight line
Plant & Machinery | 15% reducing balance
Motor Vehicles | 25% reducing balance
Computer Equipment | 33% straight line

2.5. Stocks and Work in Progress
Stocks 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.
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. 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. The carrying amount of deferred tax assets is reviewed at the end of each reporting period.
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
Page 3
Page 4
JTD Autos Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 1 October 2024 | 25,000
As at 30 September 2025 | 25,000
Amortisation
As at 1 October 2024 | 25,000
As at 30 September 2025 | 25,000
Net Book Value
As at 30 September 2025 | -
As at 1 October 2024 | -

5. Tangible Assets

| Land & Property
--- | ---
| Leasehold | Plant & Machinery | Motor Vehicles | Computer Equipment | Total
| £ | £ | £ | £ | £
Cost
As at 1 October 2024 | 61,179 | 16,791 | 2,794 | 621 | 81,385
As at 30 September 2025 | 61,179 | 16,791 | 2,794 | 621 | 81,385
Depreciation
As at 1 October 2024 | 14,682 | 11,332 | 1,914 | 379 | 28,307
Provided during the period | 2,447 | 820 | 727 | 106 | 4,100
As at 30 September 2025 | 17,129 | 12,152 | 2,641 | 485 | 32,407
Net Book Value
As at 30 September 2025 | 44,050 | 4,639 | 153 | 136 | 48,978
As at 1 October 2024 | 46,497 | 5,459 | 880 | 242 | 53,078

6. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | 14,714 |  | 12,500

7. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 749 |  | 1,984
Other debtors | 305 |  | 305
| 1,054 |  | 2,289

Page 4
Page 5
JTD Autos Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
8. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 6,300 |  | 8,859
Bank loans and overdrafts | 20,210 |  | 18,928
Other creditors | 2,809 |  | 3,856
Taxation and social security | 10,764 |  | 11,502
| 40,083 |  | 43,145

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | - |  | 9,748

10. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 300 |  | 300

Page 5