Acorah Software Products - Accounts Production 19.3.550 false true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 01953996 Mr D Ellison Mr R A Ellison Mrs K M Ellison Mrs K M Ellison iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 01953996 2024-12-31 01953996 2025-12-31 01953996 2025-01-01 2025-12-31 01953996 frs-core:CurrentFinancialInstruments 2025-12-31 01953996 frs-core:BetweenOneFiveYears 2025-12-31 01953996 frs-core:FurnitureFittings 2025-12-31 01953996 frs-core:FurnitureFittings 2025-01-01 2025-12-31 01953996 frs-core:FurnitureFittings 2024-12-31 01953996 frs-core:MotorVehicles 2025-12-31 01953996 frs-core:MotorVehicles 2025-01-01 2025-12-31 01953996 frs-core:MotorVehicles 2024-12-31 01953996 frs-core:PlantMachinery 2025-12-31 01953996 frs-core:PlantMachinery 2025-01-01 2025-12-31 01953996 frs-core:PlantMachinery 2024-12-31 01953996 frs-core:WithinOneYear 2025-12-31 01953996 frs-core:ShareCapital 2025-12-31 01953996 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 01953996 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 01953996 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 01953996 frs-bus:SmallEntities 2025-01-01 2025-12-31 01953996 frs-bus:AuditExemptWithAccountantsReport 2025-01-01 2025-12-31 01953996 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 01953996 frs-bus:Director1 2025-01-01 2025-12-31 01953996 frs-bus:Director2 2025-01-01 2025-12-31 01953996 frs-bus:Director3 2025-01-01 2025-12-31 01953996 frs-bus:CompanySecretary1 2025-01-01 2025-12-31 01953996 frs-countries:EnglandWales 2025-01-01 2025-12-31 01953996 2023-12-31 01953996 2024-12-31 01953996 2024-01-01 2024-12-31 01953996 frs-core:CurrentFinancialInstruments 2024-12-31 01953996 frs-core:BetweenOneFiveYears 2024-12-31 01953996 frs-core:WithinOneYear 2024-12-31 01953996 frs-core:ShareCapital 2024-12-31 01953996 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: 01953996
Ron Crosbie Tyres Limited
Unaudited Financial Statements
For The Year Ended 31 December 2025
Ron Crosbie Tyres Limited
Contents
Contents

| Page
--- | ---
Company Information | 1
Accountant's Report | 2
Balance Sheet | 3—4
Notes to the Financial Statements | 5—8

Page 1
Ron Crosbie Tyres Limited
Company Information
For The Year Ended 31 December 2025
Company Information

Directors | Mr D Ellison
| Mr R A Ellison
| Mrs K M Ellison
Secretary | Mrs K M Ellison
Company Number | 01953996
Registered Office | Hanover Buildings
| 11-13 Hanover Street
| Liverpool
| Merseyside
| L1 3DN
Accountants | ERC Accountants & Business Advisers Limited
| Chartered Accountants
| Hanover Buildings
| 11-13 Hanover Street
| Liverpool
| Merseyside
| L1 3DN

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Ron Crosbie Tyres Limited
Accountant's Report
For The Year Ended 31 December 2025
Accountant's Report
Chartered Accountant's report to the directors on the preparation of the unaudited statutory accounts of Ron Crosbie Tyres Limited for the year ended 31 December 2025
In order to assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of Ron Crosbie Tyres Limited for the year ended 31 December 2025 which comprise the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given to us.
As a practising member of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com/en/membership/regulations-standards-and-guidance.
This report is made solely to the directors of Ron Crosbie Tyres Limited , as a body, in accordance with the terms of our engagement letter dated 06 January 2026. Our work has been undertaken solely to prepare for your approval the accounts of Ron Crosbie Tyres Limited and state those matters that we have agreed to state to the directors of Ron Crosbie Tyres Limited , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Ron Crosbie Tyres Limited and its directors, as a body, for our work or for this report.
It is your duty to ensure that Ron Crosbie Tyres Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Ron Crosbie Tyres Limited . You consider that Ron Crosbie Tyres Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit of the accounts of Ron Crosbie Tyres Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

ERC Accountants and Business Advisers Limited
24 July 2026

ERC Accountants & Business Advisers Limited
Chartered Accountants
Hanover Buildings
11-13 Hanover Street
Liverpool
Merseyside
L1 3DN
Page 2
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Ron Crosbie Tyres Limited
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: 01953996

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 14,501 |  | 13,975
|  |  | 14,501 |  | 13,975
CURRENT ASSETS
Stocks | 5 | 4,500 |  | 4,500 |
Debtors | 6 | 61,571 |  | 60,027 |
Cash at bank and in hand |  | 1,077,540 |  | 1,086,387 |
|  | 1,143,611 |  | 1,150,914 |
Creditors: Amounts Falling Due Within One Year | 7 | (262,375 ) |  | (306,589 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 881,236 |  | 844,325
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 895,737 |  | 858,300
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (3,625 ) |  | (3,494 )
NET ASSETS |  |  | 892,112 |  | 854,806
CAPITAL AND RESERVES
Called up share capital | 8 |  | 100 |  | 100
Profit and Loss Account |  |  | 892,012 |  | 854,706
SHAREHOLDERS' FUNDS |  |  | 892,112 |  | 854,806

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Ron Crosbie Tyres Limited
Balance Sheet (continued)
As At 31 December 2025
For the year ending 31 December 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

Mrs K M Ellison Director
24 July 2026

The notes on pages 5 to 8 form part of these financial statements.
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Ron Crosbie Tyres Limited
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
Ron Crosbie Tyres Limited is a private company, limited by shares, incorporated in England & Wales, registered number 01953996 . The registered office is Hanover Buildings, 11-13 Hanover Street, Liverpool, Merseyside, L1 3DN.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
2.2. Turnover
The turnover shown in the profit and loss account represents amounts invoiced during the year, exclusive of VAT, and derives from the repair and sale of tyres. Income is recognised on an accruals basis.
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.
2.3. Tangible Fixed Assets and Depreciation
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent 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 and machinery | 20% reducing balance
Motor vehicles | 25% reducing balance
Fixtures and fittings | 10% reducing balance

2.4. Leasing and Hire Purchase Contracts
Assets obtained under hire purchase contracts and 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 profit and loss account as incurred.
2.5. Stocks and Work in Progress
Stocks is 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.
2.6. Financial Instruments
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities.
Where the contractual obligations of financial instruments (including share capital) are equivalent to a similar debt instrument, those financial instruments are classed as financial liabilities. Financial liabilities are presented as such in the balance sheet. Finance costs and gains or losses relating to financial liabilities are included in the profit and loss account. Finance costs are calculated so as to produce a constant rate of return on the outstanding liability.
Where the contractual terms of share capital do not have any terms meeting the definition of a financial liability then this is classed as an equity instrument. Dividends and distributions relating to equity instruments are debited direct to equity.
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Ron Crosbie Tyres Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
2.7. Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised 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 that are expected to apply to the reversal of the timing difference.
2.8. Provisions
Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense.
Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised as a finance cost in profit or loss in the period it arises.
2.9. Defined contribution plans
Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.
When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.
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Ron Crosbie Tyres Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
3. Average Number of Employees
Average number of employees, including directors, during the year was: 6 (2024: 5)
6 5
4. Tangible Assets

| Plant and machinery | Motor vehicles | Fixtures and fittings | Total
--- | --- | --- | --- | ---
| £ | £ | £ | £
Cost
As at 1 January 2025 | 25,724 | 28,290 | 2,395 | 56,409
Additions | 4,835 | - | - | 4,835
As at 31 December 2025 | 30,559 | 28,290 | 2,395 | 61,244
Depreciation
As at 1 January 2025 | 23,813 | 16,604 | 2,017 | 42,434
Provided during the period | 1,350 | 2,921 | 38 | 4,309
As at 31 December 2025 | 25,163 | 19,525 | 2,055 | 46,743
Net Book Value
As at 31 December 2025 | 5,396 | 8,765 | 340 | 14,501
As at 1 January 2025 | 1,911 | 11,686 | 378 | 13,975

5. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | 4,500 |  | 4,500

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 55,687 |  | 54,916
Other debtors | 5,884 |  | 5,111
| 61,571 |  | 60,027

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 175,700 |  | 212,052
Other creditors | 37,484 |  | 35,595
Taxation and social security | 49,191 |  | 58,942
| 262,375 |  | 306,589

8. Share Capital

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

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Ron Crosbie Tyres Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
9. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Not later than one year | 20,361 |  | 7,800
Later than one year and not later than five years | 50,615 |  | 31,200
| 70,976 |  | 39,000

10. Directors Advances, Credits and Guarantees
A Director has a brought forward advance from the company of £1,113. The Director received advances during the year totalling £28,571 and repaid an amounts totalling £28,221 (2024: received advances totalling £27,737 and repaid amounts totalling £42,107). All advances are repayable on demand. The advance carried forward is £1,463.
The above loan is interest free and repayable on demand.
11. Related Party Transactions
The following related party transactions were undertaken during the year:
A director and shareholder withdrew amounts totalling £27,350 (2024: £27,340) and introduced amounts totalling £27,000 (2024: £39,926). At the balance sheet date the amount owed to the director from the company was £30,723 (2024: £30,623).
A director and shareholder withdrew amounts totalling £28,571 (2024: £27,737) and introduced amounts totalling £28,221 (2024: £42,107). At the balance sheet date the amount owed to the company by the director was £1,463 (2024: £1,113).
Dividends were paid to the directors in respect of their ordinary shareholdings totalling £56,361 (2024: £82,984).
The aggregate remuneration paid to key management personnel for the year was £38,211 (2024: £40,386).
No further transactions with related parties were undertaken, other than those under normal market conditions, such as are required to be disclosed in accordance with FRS102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
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