Acorah Software Products - Accounts Production 19.2.450 false true 30 November 2024 1 December 2023 false 1 December 2024 30 November 2025 30 November 2025 05609057 Mr David Colledge iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 05609057 2024-11-30 05609057 2025-11-30 05609057 2024-12-01 2025-11-30 05609057 frs-core:CurrentFinancialInstruments 2025-11-30 05609057 frs-core:ComputerEquipment 2025-11-30 05609057 frs-core:ComputerEquipment 2024-12-01 2025-11-30 05609057 frs-core:ComputerEquipment 2024-11-30 05609057 frs-core:FurnitureFittings 2025-11-30 05609057 frs-core:FurnitureFittings 2024-12-01 2025-11-30 05609057 frs-core:FurnitureFittings 2024-11-30 05609057 frs-core:NetGoodwill 2025-11-30 05609057 frs-core:NetGoodwill 2024-12-01 2025-11-30 05609057 frs-core:NetGoodwill 2024-11-30 05609057 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-11-30 05609057 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-12-01 2025-11-30 05609057 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-11-30 05609057 frs-core:MotorVehicles 2025-11-30 05609057 frs-core:MotorVehicles 2024-12-01 2025-11-30 05609057 frs-core:MotorVehicles 2024-11-30 05609057 frs-core:PlantMachinery 2025-11-30 05609057 frs-core:PlantMachinery 2024-12-01 2025-11-30 05609057 frs-core:PlantMachinery 2024-11-30 05609057 frs-core:ShareCapital 2025-11-30 05609057 frs-core:RetainedEarningsAccumulatedLosses 2025-11-30 05609057 frs-bus:PrivateLimitedCompanyLtd 2024-12-01 2025-11-30 05609057 frs-bus:FilletedAccounts 2024-12-01 2025-11-30 05609057 frs-bus:SmallEntities 2024-12-01 2025-11-30 05609057 frs-bus:AuditExempt-NoAccountantsReport 2024-12-01 2025-11-30 05609057 frs-bus:SmallCompaniesRegimeForAccounts 2024-12-01 2025-11-30 05609057 frs-bus:Director1 2024-12-01 2025-11-30 05609057 frs-countries:EnglandWales 2024-12-01 2025-11-30 05609057 2023-11-30 05609057 2024-11-30 05609057 2023-12-01 2024-11-30 05609057 frs-core:CurrentFinancialInstruments 2024-11-30 05609057 frs-core:ShareCapital 2024-11-30 05609057 frs-core:RetainedEarningsAccumulatedLosses 2024-11-30
Registered number: 05609057
Retro Ford Limited
Unaudited Financial Statements
For The Year Ended 30 November 2025
CBTax
13th Floor
No.1 Spinningfields
Manchester
M3 3EB
Retro Ford Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—6

Page 1
Retro Ford Limited
Balance Sheet
As At 30 November 2025
Balance Sheet
Registered number: 05609057

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 5 |  | 782,928 |  | 747,365
|  |  | 782,928 |  | 747,365
CURRENT ASSETS
Stocks | 6 | 27,930 |  | 29,713 |
Debtors | 7 | 29,169 |  | 28,061 |
Cash at bank and in hand |  | 634,379 |  | 469,112 |
|  | 691,478 |  | 526,886 |
Creditors: Amounts Falling Due Within One Year | 8 | (187,341 ) |  | (160,395 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 504,137 |  | 366,491
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 1,287,065 |  | 1,113,856
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (28 ) |  | (31,196 )
NET ASSETS |  |  | 1,287,037 |  | 1,082,660
CAPITAL AND RESERVES
Called up share capital | 9 |  | 1 |  | 1
Profit and Loss Account |  |  | 1,287,036 |  | 1,082,659
SHAREHOLDERS' FUNDS |  |  | 1,287,037 |  | 1,082,660

Page 1
Page 2
Retro Ford Limited
Balance Sheet (continued)
As At 30 November 2025
For the year ending 30 November 2025 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 David Colledge Director
02/02/2026

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Retro Ford Limited
Notes to the Financial Statements
For The Year Ended 30 November 2025
Notes to the Financial Statements
1. General Information
Retro Ford Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05609057 . The registered office is Ewell House, Brunel Road, Corby, NN17 4JW.
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.
Of the Company's turnover, 30% relates to exports.
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
Intangible assets are initially measured at cost. After intial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life:

Freehold | not provided
Plant & Machinery | 15% reducing balance
Motor Vehicles | 25% reducing balance
Fixtures & Fittings | 15% reducing balance
Computer Equipment | 33% reducing balance

2.5. Leasing and Hire Purchase Contracts
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 over the period of the lease.
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.
Page 3
Page 4
Retro Ford Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 November 2025
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.
2.8. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
2.9. Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2011, has been amortised evenly over its estimated useful life of five years.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 5 (2024: 5)
5 5
4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 1 December 2024 | 10,500
As at 30 November 2025 | 10,500
Amortisation
As at 1 December 2024 | 10,500
As at 30 November 2025 | 10,500
Net Book Value
As at 30 November 2025 | -
As at 1 December 2024 | -

Page 4
Page 5
Retro Ford Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 November 2025
5. Tangible Assets

| Land & Property
--- | ---
| Freehold | Plant & Machinery | Motor Vehicles | Fixtures & Fittings
| £ | £ | £ | £
Cost
As at 1 December 2024 | 735,000 | 6,910 | 5,208 | 10,567
Additions | - | - | - | 42,232
As at 30 November 2025 | 735,000 | 6,910 | 5,208 | 52,799
Depreciation
As at 1 December 2024 | - | 4,095 | 3,998 | 2,722
Provided during the period | - | 422 | 303 | 6,016
As at 30 November 2025 | - | 4,517 | 4,301 | 8,738
Net Book Value
As at 30 November 2025 | 735,000 | 2,393 | 907 | 44,061
As at 1 December 2024 | 735,000 | 2,815 | 1,210 | 7,845

| Computer Equipment | Total
--- | --- | ---
| £ | £
Cost
As at 1 December 2024 | 3,621 | 761,306
Additions | 355 | 42,587
As at 30 November 2025 | 3,976 | 803,893
Depreciation
As at 1 December 2024 | 3,126 | 13,941
Provided during the period | 283 | 7,024
As at 30 November 2025 | 3,409 | 20,965
Net Book Value
As at 30 November 2025 | 567 | 782,928
As at 1 December 2024 | 495 | 747,365

6. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | 27,930 |  | 29,713

7. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 29,169 |  | 28,061

Page 5
Page 6
Retro Ford Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 November 2025
8. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 46,705 |  | 36,131
Corporation tax | 59,093 |  | 60,783
Other taxes and social security | 73,120 |  | 50,254
VAT | 4,637 |  | 9,441
Accruals and deferred income | 2,800 |  | 2,800
Director's loan account | 986 |  | 986
| 187,341 |  | 160,395

9. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 1 |  | 1

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