Acorah Software Products - Accounts Production 19.3.550 false true 31 October 2024 1 November 2023 false 1 November 2024 31 October 2025 31 October 2025 00764561 Mrs F R Taylor Mr M C Taylor Mr M C Taylor iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 00764561 2024-10-31 00764561 2025-10-31 00764561 2024-11-01 2025-10-31 00764561 frs-core:CurrentFinancialInstruments 2025-10-31 00764561 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-10-31 00764561 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-11-01 2025-10-31 00764561 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-10-31 00764561 frs-core:PlantMachinery 2025-10-31 00764561 frs-core:PlantMachinery 2024-11-01 2025-10-31 00764561 frs-core:PlantMachinery 2024-10-31 00764561 frs-core:OtherReservesSubtotal 2025-10-31 00764561 frs-core:ShareCapital 2025-10-31 00764561 frs-core:RetainedEarningsAccumulatedLosses 2025-10-31 00764561 frs-bus:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 00764561 frs-bus:FilletedAccounts 2024-11-01 2025-10-31 00764561 frs-bus:SmallEntities 2024-11-01 2025-10-31 00764561 frs-bus:AuditExempt-NoAccountantsReport 2024-11-01 2025-10-31 00764561 frs-bus:SmallCompaniesRegimeForAccounts 2024-11-01 2025-10-31 00764561 frs-bus:OrdinaryShareClass1 2024-11-01 2025-10-31 00764561 frs-bus:OrdinaryShareClass1 2025-10-31 00764561 frs-bus:Director1 2024-11-01 2025-10-31 00764561 frs-bus:Director2 2024-11-01 2025-10-31 00764561 frs-bus:CompanySecretary1 2024-11-01 2025-10-31 00764561 frs-countries:EnglandWales 2024-11-01 2025-10-31 00764561 2023-10-31 00764561 2024-10-31 00764561 2023-11-01 2024-10-31 00764561 frs-core:CurrentFinancialInstruments 2024-10-31 00764561 frs-core:OtherReservesSubtotal 2024-10-31 00764561 frs-core:ShareCapital 2024-10-31 00764561 frs-core:RetainedEarningsAccumulatedLosses 2024-10-31 00764561 frs-bus:OrdinaryShareClass1 2023-11-01 2024-10-31
Registered number: 00764561
Cheadle's Garage(Penkridge),Limited
Unaudited Financial Statements
For The Year Ended 31 October 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 00764561
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 305,595 293,207
305,595 293,207
CURRENT ASSETS
Debtors 5 4,054 3,933
Cash at bank and in hand 102,160 66,386
106,214 70,319
Creditors: Amounts Falling Due Within One Year 6 (127,353 ) (24,760 )
NET CURRENT ASSETS (LIABILITIES) (21,139 ) 45,559
TOTAL ASSETS LESS CURRENT LIABILITIES 284,456 338,766
PROVISIONS FOR LIABILITIES
Deferred Taxation (1,126 ) -
NET ASSETS 283,330 338,766
CAPITAL AND RESERVES
Called up share capital 7 1,000 1,000
Other reserves 194,500 194,500
Profit and Loss Account 87,830 143,266
SHAREHOLDERS' FUNDS 283,330 338,766
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Page 2
For the year ending 31 October 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 M C Taylor
Director
24 July 2026
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Cheadle's Garage(Penkridge),Limited is a private company, limited by shares, incorporated in England & Wales, registered number 00764561 . The registered office is C/O Taylors Classics Romford Road, Astonfields Industrial Estate, Stafford, Staffordshire, ST16 3DZ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of section 1a "Small Entities" and the Companies Act 2006.  The financial statements have been prepared under the historical cost convention.
The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest £.
The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of VAT and trade discounts. The policies adopted for the recognition of turnover are as follows:
Rendering of services
When the outcome of a transaction can be estimated reliably, turnover from rental income is recognised by reference to the stage of completion at the balance sheet date.  Stage of completion is measured by reference to the date the service is provided.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less accumulated depreciation. Cost includes costs directly attributable to making the asset capable of operating as intended.  Depreciation is provided at the following rates in order to write off each asset over its estimated useful life.
Freehold Not provided
Plant & Machinery 10% on straight line basis
2.4. Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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
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 year 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.
2.5. Debtors and creditors receivable / payable within one year
Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.
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3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
4. Tangible Assets
Land & Property
Freehold Plant & Machinery Total
£ £ £
Cost
As at 1 November 2024 293,207 - 293,207
Additions 7,482 5,451 12,933
As at 31 October 2025 300,689 5,451 306,140
Depreciation
As at 1 November 2024 - - -
Provided during the period - 545 545
As at 31 October 2025 - 545 545
Net Book Value
As at 31 October 2025 300,689 4,906 305,595
As at 1 November 2024 293,207 - 293,207
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 1,950 2,025
Prepayments and accrued income 2,104 1,908
4,054 3,933
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 34 -
Corporation tax 12,154 12,478
VAT 3,596 1,734
Accruals and deferred income 11,281 10,260
Directors' loan accounts 100,288 288
127,353 24,760
7. Share Capital
2025 2024
Allotted, called up and fully paid £ £
1,000 Ordinary Shares of £ 1.00 each 1,000 1,000
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