Acorah Software Products - Accounts Production 19.2.450 false true 31 October 2024 1 November 2023 false 1 November 2024 31 October 2025 31 October 2025 12987634 Judy Edwards Tristan Edwards false iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12987634 2024-10-31 12987634 2025-10-31 12987634 2024-11-01 2025-10-31 12987634 frs-core:PlantMachinery 2025-10-31 12987634 frs-core:PlantMachinery 2024-11-01 2025-10-31 12987634 frs-core:PlantMachinery 2024-10-31 12987634 frs-core:ShareCapital 2025-10-31 12987634 frs-core:RetainedEarningsAccumulatedLosses 2025-10-31 12987634 frs-bus:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 12987634 frs-bus:FilletedAccounts 2024-11-01 2025-10-31 12987634 frs-bus:SmallEntities 2024-11-01 2025-10-31 12987634 frs-bus:AuditExempt-NoAccountantsReport 2024-11-01 2025-10-31 12987634 frs-bus:SmallCompaniesRegimeForAccounts 2024-11-01 2025-10-31 12987634 1 2024-11-01 2025-10-31 12987634 frs-bus:Director1 2024-11-01 2025-10-31 12987634 frs-bus:Director1 2024-10-31 12987634 frs-bus:Director1 2025-10-31 12987634 frs-bus:Director2 2024-11-01 2025-10-31 12987634 frs-bus:Director2 2024-10-31 12987634 frs-bus:Director2 2025-10-31 12987634 frs-countries:EnglandWales 2024-11-01 2025-10-31 12987634 2023-10-31 12987634 2024-10-31 12987634 2023-11-01 2024-10-31 12987634 frs-core:CurrentFinancialInstruments 2024-10-31 12987634 frs-core:ShareCapital 2024-10-31 12987634 frs-core:RetainedEarningsAccumulatedLosses 2024-10-31
Registered number: 12987634
Motor & Craft Limited
Unaudited Financial Statements
For The Year Ended 31 October 2025
Starfish Accounting Ltd
ICAEW
3rd Floor
25-29 Queen Street
Maidenhead
Berkshire
SL6 1NB
Motor & Craft Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—4

Page 1
Motor & Craft Limited
Balance Sheet
As At 31 October 2025
Balance Sheet
Registered number: 12987634

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 2,961 |  | 1,002
|  |  | 2,961 |  | 1,002
CURRENT ASSETS
Debtors | 5 | 1,841 |  | 1,412 |
Cash at bank and in hand |  | 2,161 |  | 6,363 |
|  | 4,002 |  | 7,775 |
Creditors: Amounts Falling Due Within One Year | 6 | (3,734 ) |  | (4,989 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 268 |  | 2,786
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 3,229 |  | 3,788
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (562 ) |  | (190 )
NET ASSETS |  |  | 2,667 |  | 3,598
CAPITAL AND RESERVES
Called up share capital | 7 |  | 100 |  | 100
Profit and Loss Account |  |  | 2,567 |  | 3,498
SHAREHOLDERS' FUNDS |  |  | 2,667 |  | 3,598

Page 1
Page 2
Motor & Craft Limited
Balance Sheet (continued)
As At 31 October 2025
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

Tristan Edwards Director
21/07/2026

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Motor & Craft Limited
Notes to the Financial Statements
For The Year Ended 31 October 2025
Notes to the Financial Statements
1. General Information
Motor & Craft Limited is a private company, limited by shares, incorporated in England & Wales, registered number 12987634 . The registered office is 3rd Floor, 25 - 29 Queen Street, Maidenhead, Berkshire, SL6 1NB.
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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
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 | over 3, 5 and 10 years

2.4. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.5. Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2024: NIL)
- -
4. Tangible Assets

| Plant & Machinery
--- | ---
| £
Cost
As at 1 November 2024 | 3,633
Additions | 2,769
As at 31 October 2025 | 6,402

...CONTINUED
Page 3
Page 4
Motor & Craft Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025

Depreciation
As at 1 November 2024 | 2,631
Provided during the period | 810
As at 31 October 2025 | 3,441
Net Book Value
As at 31 October 2025 | 2,961
As at 1 November 2024 | 1,002

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 1,841 |  | 1,412

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Other creditors | 3,734 |  | 2,988
Taxation and social security | - |  | 2,001
| 3,734 |  | 4,989

7. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

8. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:

| As at 1 November 2024 | Amounts advanced | Amounts repaid | Amounts written off | As at 31 October 2025
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Ms Judy Edwards | 122 | - | 122 | - | -
Mr Tristan Edwards | 122 | - | 122 | - | -

The above loan is unsecured, interest free and repayable on demand.
9. Controlling Party
The company has no ultimate controlling party.
Page 4