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 09764796 Mr Antony Procter Mr Graham Procter iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09764796 2024-09-30 09764796 2025-09-30 09764796 2024-10-01 2025-09-30 09764796 frs-core:CurrentFinancialInstruments 2025-09-30 09764796 frs-core:Non-currentFinancialInstruments 2025-09-30 09764796 frs-core:BetweenOneFiveYears 2025-09-30 09764796 frs-core:ComputerEquipment 2025-09-30 09764796 frs-core:ComputerEquipment 2024-10-01 2025-09-30 09764796 frs-core:ComputerEquipment 2024-09-30 09764796 frs-core:FurnitureFittings 2025-09-30 09764796 frs-core:FurnitureFittings 2024-10-01 2025-09-30 09764796 frs-core:FurnitureFittings 2024-09-30 09764796 frs-core:MotorVehicles 2025-09-30 09764796 frs-core:MotorVehicles 2024-10-01 2025-09-30 09764796 frs-core:MotorVehicles 2024-09-30 09764796 frs-core:PlantMachinery 2025-09-30 09764796 frs-core:PlantMachinery 2024-10-01 2025-09-30 09764796 frs-core:PlantMachinery 2024-09-30 09764796 frs-core:WithinOneYear 2025-09-30 09764796 frs-core:ShareCapital 2025-09-30 09764796 frs-core:RetainedEarningsAccumulatedLosses 2025-09-30 09764796 frs-bus:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 09764796 frs-bus:FilletedAccounts 2024-10-01 2025-09-30 09764796 frs-bus:SmallEntities 2024-10-01 2025-09-30 09764796 frs-bus:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 09764796 frs-bus:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 09764796 frs-bus:Director1 2024-10-01 2025-09-30 09764796 frs-bus:Director2 2024-10-01 2025-09-30 09764796 frs-countries:EnglandWales 2024-10-01 2025-09-30 09764796 2023-09-30 09764796 2024-09-30 09764796 2023-10-01 2024-09-30 09764796 frs-core:CurrentFinancialInstruments 2024-09-30 09764796 frs-core:Non-currentFinancialInstruments 2024-09-30 09764796 frs-core:BetweenOneFiveYears 2024-09-30 09764796 frs-core:WithinOneYear 2024-09-30 09764796 frs-core:ShareCapital 2024-09-30 09764796 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30
Registered number: 09764796
Procter Motor Rentals Ltd
Unaudited Financial Statements
For The Year Ended 30 September 2025
Edmonds Accountancy
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 09764796
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1,889,693 1,866,666
1,889,693 1,866,666
CURRENT ASSETS
Debtors 5 469,070 464,219
Cash at bank and in hand 155,971 110,331
625,041 574,550
Creditors: Amounts Falling Due Within One Year 6 (342,549 ) (413,102 )
NET CURRENT ASSETS (LIABILITIES) 282,492 161,448
TOTAL ASSETS LESS CURRENT LIABILITIES 2,172,185 2,028,114
Creditors: Amounts Falling Due After More Than One Year 7 (49,738 ) (53,085 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (463,113 ) (455,785 )
NET ASSETS 1,659,334 1,519,244
CAPITAL AND RESERVES
Called up share capital 9 2 2
Profit and Loss Account 1,659,332 1,519,242
SHAREHOLDERS' FUNDS 1,659,334 1,519,244
Page 1
Page 2
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 Graham Procter
Director
08/06/2026
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Procter Motor Rentals Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 09764796 . The registered office is 13, Galleymead Road, Colnbrook, Slough, Berkshire, SL3 0EN.
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. 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
Fixtures & Fittings 25% on reducing balance
Computer Equipment 33% on cost
2.4. 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.
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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: 2 (2024: 2)
2 2
4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 October 2024 52,088 47,172 3,304,467 291 3,404,018
Additions - - 455,889 583 456,472
Disposals - (24,829 ) - - (24,829 )
As at 30 September 2025 52,088 22,343 3,760,356 874 3,835,661
Depreciation
As at 1 October 2024 32,457 30,722 1,473,882 291 1,537,352
Provided during the period 3,926 2,367 414,819 113 421,225
Disposals - (12,609 ) - - (12,609 )
As at 30 September 2025 36,383 20,480 1,888,701 404 1,945,968
Net Book Value
As at 30 September 2025 15,705 1,863 1,871,655 470 1,889,693
As at 1 October 2024 19,631 16,450 1,830,585 - 1,866,666
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5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 186,160 189,828
Amounts owed by group undertakings 251,400 246,400
Other debtors 31,510 27,991
469,070 464,219
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 65,647 141,269
Trade creditors 106,945 79,689
Bank loans and overdrafts 5,540 5,403
Other creditors 104,039 164,194
Taxation and social security 60,378 22,547
342,549 413,102
7. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 46,916 44,723
Bank loans - 1-2 years 2,822 8,362
49,738 53,085
8. Obligations Under Finance Leases and Hire Purchase
2025 2024
£ £
The future minimum finance lease payments are as follows:
Not later than one year 65,647 141,269
Later than one year and not later than five years 46,916 44,723
112,563 185,992
112,563 185,992
9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 2 2
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