Acorah Software Products - Accounts Production 19.3.550 false true 31 January 2025 1 February 2024 false 1 February 2025 31 January 2026 31 January 2026 06970447 Mr R Shepherd Mrs H Shepherd iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 06970447 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2026-01-31 06970447 2025-01-31 06970447 2026-01-31 06970447 2025-02-01 2026-01-31 06970447 frs-core:CurrentFinancialInstruments 2026-01-31 06970447 frs-core:Non-currentFinancialInstruments 2026-01-31 06970447 frs-core:BetweenOneFiveYears 2026-01-31 06970447 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2025-02-01 2026-01-31 06970447 frs-core:NetGoodwill 2026-01-31 06970447 frs-core:NetGoodwill 2025-02-01 2026-01-31 06970447 frs-core:NetGoodwill 2025-01-31 06970447 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2026-01-31 06970447 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-02-01 2026-01-31 06970447 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-01-31 06970447 frs-core:MoreThanFiveYears 2026-01-31 06970447 frs-core:OtherResidualIntangibleAssets 2026-01-31 06970447 frs-core:OtherResidualIntangibleAssets 2025-01-31 06970447 frs-core:PlantMachinery 2026-01-31 06970447 frs-core:PlantMachinery 2025-02-01 2026-01-31 06970447 frs-core:PlantMachinery 2025-01-31 06970447 frs-core:WithinOneYear 2026-01-31 06970447 frs-core:ShareCapital 2026-01-31 06970447 frs-core:RetainedEarningsAccumulatedLosses 2026-01-31 06970447 frs-bus:PrivateLimitedCompanyLtd 2025-02-01 2026-01-31 06970447 frs-bus:FilletedAccounts 2025-02-01 2026-01-31 06970447 frs-bus:SmallEntities 2025-02-01 2026-01-31 06970447 frs-bus:AuditExempt-NoAccountantsReport 2025-02-01 2026-01-31 06970447 frs-bus:SmallCompaniesRegimeForAccounts 2025-02-01 2026-01-31 06970447 frs-bus:Director1 2025-02-01 2026-01-31 06970447 frs-bus:CompanySecretary1 2025-02-01 2026-01-31 06970447 frs-countries:EnglandWales 2025-02-01 2026-01-31 06970447 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2025-01-31 06970447 2024-01-31 06970447 2025-01-31 06970447 2024-02-01 2025-01-31 06970447 frs-core:CurrentFinancialInstruments 2025-01-31 06970447 frs-core:Non-currentFinancialInstruments 2025-01-31 06970447 frs-core:BetweenOneFiveYears 2025-01-31 06970447 frs-core:MoreThanFiveYears 2025-01-31 06970447 frs-core:WithinOneYear 2025-01-31 06970447 frs-core:ShareCapital 2025-01-31 06970447 frs-core:RetainedEarningsAccumulatedLosses 2025-01-31
Registered number: 06970447
Motorlux Ltd.
Unaudited Financial Statements
For The Year Ended 31 January 2026
Motorlux Ltd.
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—7

Page 1
Motorlux Ltd.
Balance Sheet
As At 31 January 2026
Balance Sheet
Registered number: 06970447

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 5 |  | 36,370 |  | 47,103
|  |  | 36,370 |  | 47,103
CURRENT ASSETS
Stocks | 6 | 1,588,997 |  | 1,761,728 |
Debtors | 7 | 176,076 |  | 107,289 |
Cash at bank and in hand |  | 443,224 |  | 230,445 |
|  | 2,208,297 |  | 2,099,462 |
Creditors: Amounts Falling Due Within One Year | 8 | (1,720,124 ) |  | (1,373,579 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 488,173 |  | 725,883
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 524,543 |  | 772,986
Creditors: Amounts Falling Due After More Than One Year | 9 |  | (338,572 ) |  | (502,839 )
NET ASSETS |  |  | 185,971 |  | 270,147
CAPITAL AND RESERVES
Called up share capital | 11 |  | 100 |  | 100
Profit and Loss Account |  |  | 185,871 |  | 270,047
SHAREHOLDERS' FUNDS |  |  | 185,971 |  | 270,147

Page 1
Page 2
Motorlux Ltd.
Balance Sheet (continued)
As At 31 January 2026
For the year ending 31 January 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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 R Shepherd Director
28 May 2026

The notes on pages 3 to 7 form part of these financial statements.
Page 2
Page 3
Motorlux Ltd.
Notes to the Financial Statements
For The Year Ended 31 January 2026
Notes to the Financial Statements
1. General Information
Motorlux Ltd. is a private company, limited by shares, incorporated in England & Wales, registered number 06970447 . The registered office is 2 The Old Estate Yard , High Street, East Hendred, Oxfordshire, OX12 8JY.
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.
The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £1.
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. 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 and is fully written off.
2.4. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets relate to a database. It is amortised to profit and loss account over its estimated economic life and is fully written off.
Page 3
Page 4
Motorlux Ltd.
Notes to the Financial Statements (continued)
For The Year Ended 31 January 2026
2.5. 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 | Over the life of the lease
Plant & Machinery | 20% Straight line

2.6. 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.
2.7. 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: 29 (2025: 29)
29 29
Page 4
Page 5
Motorlux Ltd.
Notes to the Financial Statements (continued)
For The Year Ended 31 January 2026
4. Intangible Assets

| Goodwill | Other | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 February 2025 | 99,616 | 10,000 | 109,616
As at 31 January 2026 | 99,616 | 10,000 | 109,616
Amortisation
As at 1 February 2025 | 99,616 | 10,000 | 109,616
As at 31 January 2026 | 99,616 | 10,000 | 109,616
Net Book Value
As at 31 January 2026 | - | - | -
As at 1 February 2025 | - | - | -

5. Tangible Assets

| Land & Property
--- | ---
| Leasehold | Plant & Machinery | Total
| £ | £ | £
Cost
As at 1 February 2025 | 196,977 | 125,215 | 322,192
Additions | - | 5,324 | 5,324
As at 31 January 2026 | 196,977 | 130,539 | 327,516
Depreciation
As at 1 February 2025 | 159,695 | 115,394 | 275,089
Provided during the period | 11,016 | 5,041 | 16,057
As at 31 January 2026 | 170,711 | 120,435 | 291,146
Net Book Value
As at 31 January 2026 | 26,266 | 10,104 | 36,370
As at 1 February 2025 | 37,282 | 9,821 | 47,103

Freehold land, buildings and plant and machinery with a carrying amount of £36,370 (2025 - £47,103) have been pledged to secure borrowings of the company.
Page 5
Page 6
Motorlux Ltd.
Notes to the Financial Statements (continued)
For The Year Ended 31 January 2026
6. Stocks

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Finished goods | 1,577,107 |  | 1,761,049
Work in progress | 11,890 |  | 679
| 1,588,997 |  | 1,761,728

7. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 160,970 |  | 90,943
Prepayments and accrued income | 8,981 |  | 1,400
Corporation tax recoverable assets | - |  | 9,516
Deferred tax current asset | 6,026 |  | 5,331
Called up share capital not paid | 99 |  | 99
| 176,076 |  | 107,289

8. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Trade creditors | 1,308,724 |  | 1,126,418
Corporation tax | 5,162 |  | -
Other taxes and social security | 21,938 |  | 18,109
VAT | 87,424 |  | 38,008
Other creditors | 13,325 |  | 14,195
Accruals and deferred income | 283,551 |  | 176,849
| 1,720,124 |  | 1,373,579

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

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Other loans | 338,572 |  | 502,839

Page 6
Page 7
Motorlux Ltd.
Notes to the Financial Statements (continued)
For The Year Ended 31 January 2026
10. Loans
An analysis of the maturity of loans is given below:

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Amounts falling due between one and five years:
Other loans | 338,572 |  | 502,839

11. Share Capital

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Called Up Share Capital not Paid | 99 |  | 99
Called Up Share Capital has been paid up | 1 |  | 1
Amount of Allotted, Called Up Share Capital | 100 |  | 100

12. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Not later than one year | 54,400 |  | 54,400
Later than one year and not later than five years | 111,989 |  | 157,989
Later than five years | 25,200 |  | 33,600
| 191,589 |  | 245,989

13. Post Balance Sheet Events
After the reporting date, the company completed the sale of goodwill relating to the Mazda franchise for proceeds of £160,000. As this transaction relates to conditions that arose after the end of the financial year, it is classified as a non‑adjusting event under FRS 102. Accordingly, no adjustments have been made to the carrying amounts of assets or liabilities at the balance sheet date.
Page 7