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 04785965 Mr Nicholas Daldry Mr Robert Majdan - Scriven Mr Nicholas Daldry iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04785965 2025-03-31 04785965 2026-03-31 04785965 2025-04-01 2026-03-31 04785965 frs-core:CurrentFinancialInstruments 2026-03-31 04785965 frs-core:ComputerEquipment 2026-03-31 04785965 frs-core:ComputerEquipment 2025-04-01 2026-03-31 04785965 frs-core:ComputerEquipment 2025-03-31 04785965 frs-core:MotorVehicles 2026-03-31 04785965 frs-core:MotorVehicles 2025-04-01 2026-03-31 04785965 frs-core:MotorVehicles 2025-03-31 04785965 frs-core:PlantMachinery 2026-03-31 04785965 frs-core:PlantMachinery 2025-04-01 2026-03-31 04785965 frs-core:PlantMachinery 2025-03-31 04785965 frs-core:ShareCapital 2026-03-31 04785965 frs-core:RetainedEarningsAccumulatedLosses 2026-03-31 04785965 frs-bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 04785965 frs-bus:FilletedAccounts 2025-04-01 2026-03-31 04785965 frs-bus:SmallEntities 2025-04-01 2026-03-31 04785965 frs-bus:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 04785965 frs-bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 04785965 frs-bus:Director1 2025-04-01 2026-03-31 04785965 frs-bus:Director2 2025-04-01 2026-03-31 04785965 frs-bus:CompanySecretary1 2025-04-01 2026-03-31 04785965 frs-countries:EnglandWales 2025-04-01 2026-03-31 04785965 2024-03-31 04785965 2025-03-31 04785965 2024-04-01 2025-03-31 04785965 frs-core:CurrentFinancialInstruments 2025-03-31 04785965 frs-core:ShareCapital 2025-03-31 04785965 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31
Registered number: 04785965
E-Carparts Limited
Unaudited Financial Statements
For The Year Ended 31 March 2026
Harrisons Accountancy Ltd
Harrison House Sheep Walk
Langford Road
Biggleswade
Bedfordshire
SG18 9RB
E-Carparts Limited
Contents
Contents

| Page
--- | ---
Statement of Financial Position | 1—2
Notes to the Financial Statements | 3—5

Page 1
E-Carparts Limited
Statement of Financial Position
As At 31 March 2026
Statement of Financial Position
Registered number: 04785965

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 14,289 |  | 16,348
|  |  | 14,289 |  | 16,348
CURRENT ASSETS
Stocks | 5 | 40,951 |  | 46,693 |
Debtors | 6 | 90,372 |  | 72,840 |
Cash at bank and in hand |  | 113,996 |  | 94,988 |
|  | 245,319 |  | 214,521 |
Creditors: Amounts Falling Due Within One Year | 7 | (202,109 ) |  | (195,713 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 43,210 |  | 18,808
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 57,499 |  | 35,156
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (3,572 ) |  | (4,087 )
NET ASSETS |  |  | 53,927 |  | 31,069
CAPITAL AND RESERVES
Called up share capital | 8 |  | 100 |  | 100
Income Statement |  |  | 53,827 |  | 30,969
SHAREHOLDERS' FUNDS |  |  | 53,927 |  | 31,069

Page 1
Page 2
E-Carparts Limited
Statement of Financial Position (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 Statement.
On behalf of the board

Mr Nicholas Daldry Director | Mr Robert Majdan - Scriven Director
19/06/2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
E-Carparts Limited
Notes to the Financial Statements
For The Year Ended 31 March 2026
Notes to the Financial Statements
1. General Information
E-Carparts Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04785965 . The registered office is Unit 3 1 Stockton End, Sandy, SG19 1SB.
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 represents the fair value of consideration received or receivable for goods supplied and services provided, net of value-added tax (VAT), trade discounts, and other sales-related taxes.
Recognition of Revenue
Revenue is recognised when the significant risks and rewards of ownership have been transferred to the customer, the amount can be measured reliably, and it is probable that economic benefits will flow to the company.
Car repairs, servicing, and MOTs – Revenue is recognised when the service is completed and the vehicle is returned to the customer.
Car sales – Revenue is recognised when the vehicle is delivered to the customer, and the company has no significant continuing involvement in the vehicle.
For all transactions, turnover excludes VAT and is stated net of any discounts or rebates given.
Sale of Goods vs. Services
Goods (car sales) – Revenue is recognised at the point of delivery.
Services (repairs, servicing, MOTs) – Revenue is recognised when the service is performed.
This policy complies with the requirements of FRS 102 Section 23 – Revenue and reflects the company’s principal revenue-generating activities.
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
Motor Vehicles | 25% reducing balance
Computer Equipment | 25% reducing balance

2.4. Stocks and Work in Progress
Stock is stated at the lower of cost and net realisable value.
Parts and materials – Includes consumables, spare parts, and components held for use in repairs and servicing.
Vehicles held for resale (car stock) – Includes used and new cars purchased for resale. Cost includes the purchase price, directly attributable costs (e.g., delivery charges), and any necessary reconditioning costs.
Work in Progress (WIP)
Work in progress represents:
Uncompleted repairs and servicing jobs – Valued at direct costs incurred to date (labour and materials).
Part-exchange vehicles awaiting sale – Recorded at the lower of trade-in value or estimated net realisable value.
Cost Formula
First-in, first-out (FIFO) or specific identification (for high-value items) is used to determine cost.
Net realisable value is the estimated selling price less any costs to complete and sell.
Write-downs & Provisions
Stock is reviewed regularly for obsolescence or impairment. If net realisable value falls below cost, a write-down is recognised in profit or loss.
Page 3
Page 4
E-Carparts Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
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 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.
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. 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 profits 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 profits will be available to allow all or part of the asset to be recovered.
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 profit or loss 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 14 (2025: 13)
14 13
4. Tangible Assets

| Plant & Machinery | Motor Vehicles | Computer Equipment | Total
--- | --- | --- | --- | ---
| £ | £ | £ | £
Cost
As at 1 April 2025 | 176,528 | 4,499 | 10,838 | 191,865
Additions | - | 3,604 | - | 3,604
Disposals | - | (1,600 ) | - | (1,600 )
As at 31 March 2026 | 176,528 | 6,503 | 10,838 | 193,869
Depreciation
As at 1 April 2025 | 161,332 | 3,598 | 10,587 | 175,517
Provided during the period | 3,799 | 957 | 63 | 4,819
Disposals | - | (756 ) | - | (756 )
As at 31 March 2026 | 165,131 | 3,799 | 10,650 | 179,580
Net Book Value
As at 31 March 2026 | 11,397 | 2,704 | 188 | 14,289
As at 1 April 2025 | 15,196 | 901 | 251 | 16,348

5. Stocks

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Materials | 40,951 |  | 46,693

Page 4
Page 5
E-Carparts Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
6. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 71,277 |  | 55,813
Prepayments and accrued income | 13,807 |  | 11,099
Other debtors | 5,288 |  | 5,928
| 90,372 |  | 72,840

7. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Trade creditors | 74,406 |  | 82,694
Corporation tax | 54,284 |  | 43,843
Other taxes and social security | 6,229 |  | 5,575
VAT | 24,015 |  | 21,717
Pension payable | 1,119 |  | 1,145
Accruals and deferred income | 5,560 |  | 6,867
Directors' loan accounts | 36,496 |  | 33,872
| 202,109 |  | 195,713

8. Share Capital

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

Page 5