Acorah Software Products - Accounts Production 19.3.600 false true 31 May 2025 1 June 2024 false 1 June 2025 31 May 2026 31 May 2026 10182359 C A Tharby A J Scarrott iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10182359 2025-05-31 10182359 2026-05-31 10182359 2025-06-01 2026-05-31 10182359 frs-core:CurrentFinancialInstruments 2026-05-31 10182359 frs-core:Non-currentFinancialInstruments 2026-05-31 10182359 frs-core:BetweenOneFiveYears 2026-05-31 10182359 frs-core:ComputerEquipment 2026-05-31 10182359 frs-core:ComputerEquipment 2025-06-01 2026-05-31 10182359 frs-core:ComputerEquipment 2025-05-31 10182359 frs-core:FurnitureFittings 2026-05-31 10182359 frs-core:FurnitureFittings 2025-06-01 2026-05-31 10182359 frs-core:FurnitureFittings 2025-05-31 10182359 frs-core:NetGoodwill 2026-05-31 10182359 frs-core:NetGoodwill 2025-06-01 2026-05-31 10182359 frs-core:NetGoodwill 2025-05-31 10182359 frs-core:MotorVehicles 2026-05-31 10182359 frs-core:MotorVehicles 2025-06-01 2026-05-31 10182359 frs-core:MotorVehicles 2025-05-31 10182359 frs-core:WithinOneYear 2026-05-31 10182359 frs-core:ShareCapital 2026-05-31 10182359 frs-core:RetainedEarningsAccumulatedLosses 2026-05-31 10182359 frs-bus:PrivateLimitedCompanyLtd 2025-06-01 2026-05-31 10182359 frs-bus:FilletedAccounts 2025-06-01 2026-05-31 10182359 frs-bus:SmallEntities 2025-06-01 2026-05-31 10182359 frs-bus:AuditExempt-NoAccountantsReport 2025-06-01 2026-05-31 10182359 frs-bus:SmallCompaniesRegimeForAccounts 2025-06-01 2026-05-31 10182359 frs-core:DeferredTaxation 2025-06-01 2026-05-31 10182359 frs-core:DeferredTaxation 2026-05-31 10182359 frs-bus:Director1 2025-06-01 2026-05-31 10182359 frs-bus:Director2 2025-06-01 2026-05-31 10182359 1 2025-06-01 2026-05-31 10182359 frs-countries:EnglandWales 2025-06-01 2026-05-31 10182359 2024-05-31 10182359 2025-05-31 10182359 2024-06-01 2025-05-31 10182359 frs-core:CurrentFinancialInstruments 2025-05-31 10182359 frs-core:Non-currentFinancialInstruments 2025-05-31 10182359 frs-core:BetweenOneFiveYears 2025-05-31 10182359 frs-core:WithinOneYear 2025-05-31 10182359 frs-core:ShareCapital 2025-05-31 10182359 frs-core:RetainedEarningsAccumulatedLosses 2025-05-31 10182359 1 2024-06-01 2025-05-31
Registered number: 10182359
T & S Vehicle Services Ltd
Unaudited Financial Statements
For The Year Ended 31 May 2026
Sawford Bullard
Blisworth Hill Farm
Stoke Road
Blisworth
Northamptonshire
NN7 3DB
T & S Vehicle Services Ltd
Contents
Contents

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

Page 1
T & S Vehicle Services Ltd
Balance Sheet
As At 31 May 2026
Balance Sheet
Registered number: 10182359

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 5 |  | 18,500 |  | -
Tangible Assets | 6 |  | 56,020 |  | -
|  |  | 74,520 |  | -
CURRENT ASSETS
Stocks | 7 | 1,515 |  | - |
Debtors | 8 | 22,842 |  | - |
Cash at bank and in hand |  | 32,384 |  | 1 |
|  | 56,741 |  | 1 |
Creditors: Amounts Falling Due Within One Year | 9 | (77,521 ) |  | - |
NET CURRENT ASSETS (LIABILITIES) |  |  | (20,780 ) |  | 1
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 53,740 |  | 1
Creditors: Amounts Falling Due After More Than One Year | 10 |  | (27,150 ) |  | -
PROVISIONS FOR LIABILITIES
Deferred Taxation | 11 |  | (10,644 ) |  | -
NET ASSETS |  |  | 15,946 |  | 1
CAPITAL AND RESERVES
Called up share capital | 13 |  | 1 |  | 1
Profit and Loss Account |  |  | 15,945 |  | -
SHAREHOLDERS' FUNDS |  |  | 15,946 |  | 1

Page 1
Page 2
T & S Vehicle Services Ltd
Balance Sheet (continued)
As At 31 May 2026
For the year ending 31 May 2026 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

C A Tharby Director
6 August 2026

The notes on pages 3 to 7 form part of these financial statements.
Page 2
Page 3
T & S Vehicle Services Ltd
Notes to the Financial Statements
For The Year Ended 31 May 2026
Notes to the Financial Statements
1. General Information
T & S Vehicle Services Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 10182359 . The registered office is 6 South View, Nether Heyford , Northampton , NN7 3NH.
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.
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 the profit and loss account over its estimated economic life of .... years.
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 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:

Motor Vehicles | 10 SL
Fixtures & Fittings | 20 SL
Computer Equipment | 20 SL

2.5. 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.
2.6. 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.
Page 3
Page 4
T & S Vehicle Services Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 May 2026
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: 3 (2025: )
3 -
4. Tax on Profit

| Tax Rate | 2026 |  | 2025
--- | --- | --- | --- | ---
| 2026 | 2025 | £ |  | £
Current tax
UK Corporation Tax | 19.0% | - | - |  | -
Deferred Tax
Deferred taxation | 10,644 |  | -
Total tax charge for the period | 10,644 |  | -

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Profit before tax | 35,189 |  | -
Breakdown of tax charge is:
Tax on profit at 19% (UK standard rate) | 6,686 |  | -
Goodwill/depreciation not allowed for tax | 1,815 |  | -
Tax losses utilised | 3,673 |  | -
Capital allowances | (1,530 ) |  | -
Total tax charge for the period | 10,644 |  | -

Page 4
Page 5
T & S Vehicle Services Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 May 2026
5. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 1 June 2025 | -
Additions | 20,000
As at 31 May 2026 | 20,000
Amortisation
As at 1 June 2025 | -
Provided during the period | 1,500
As at 31 May 2026 | 1,500
Net Book Value
As at 31 May 2026 | 18,500
As at 1 June 2025 | -

6. Tangible Assets

| Motor Vehicles | Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | --- | ---
| £ | £ | £ | £
Cost
As at 1 June 2025 | - | - | - | -
Additions | 15,750 | 48,175 | 149 | 64,074
As at 31 May 2026 | 15,750 | 48,175 | 149 | 64,074
Depreciation
As at 1 June 2025 | - | - | - | -
Provided during the period | 927 | 7,105 | 22 | 8,054
As at 31 May 2026 | 927 | 7,105 | 22 | 8,054
Net Book Value
As at 31 May 2026 | 14,823 | 41,070 | 127 | 56,020
As at 1 June 2025 | - | - | - | -

7. Stocks

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Stock | 1,515 |  | -

Page 5
Page 6
T & S Vehicle Services Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 May 2026
8. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 20,675 |  | -
Other debtors | 2,167 |  | -
| 22,842 |  | -

9. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Trade creditors | 781 |  | -
Other loans | 36,000 |  | -
Other creditors | 24,282 |  | -
Taxation and social security | 16,458 |  | -
| 77,521 |  | -

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

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Other loans | 27,150 |  | -

11. Deferred Taxation
The provision for deferred tax is made up as follows:

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Other timing differences | 10,644 |  | -

12. Provisions for Liabilities

| Deferred Tax | Total
--- | --- | ---
| £ | £
Additions | 10,644 | 10,644
Balance at 31 May 2026 | 10,644 | 10,644

13. Share Capital

£0.01 Ordinary Shares | 50 | 0.50
£0.01 Ordinary B Shares | 50 | 0.50
|  | 1.00

Page 6
Page 7
T & S Vehicle Services Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 May 2026
14. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Not later than one year | 3,715 |  | -
Later than one year and not later than five years | 2,167 |  | -
| 5,882 |  | -

15. Related Party Transactions
The loans from the directors, included in other creditors, amounted to £23,204 and are interest free and subject to repayment without notice.
Page 7