Acorah Software Products - Accounts Production 19.3.600 false true 31 March 2025 1 April 2024 false 1 April 2025 31 March 2026 31 March 2026 07985951 Mrs Esther Carter Mr Robert Carter Mrs Esther Carter iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07985951 2025-03-31 07985951 2026-03-31 07985951 2025-04-01 2026-03-31 07985951 frs-core:CurrentFinancialInstruments 2026-03-31 07985951 frs-core:FurnitureFittings 2026-03-31 07985951 frs-core:FurnitureFittings 2025-04-01 2026-03-31 07985951 frs-core:FurnitureFittings 2025-03-31 07985951 frs-core:NetGoodwill 2026-03-31 07985951 frs-core:NetGoodwill 2025-04-01 2026-03-31 07985951 frs-core:NetGoodwill 2025-03-31 07985951 frs-core:MotorVehicles 2026-03-31 07985951 frs-core:MotorVehicles 2025-04-01 2026-03-31 07985951 frs-core:MotorVehicles 2025-03-31 07985951 frs-core:PlantMachinery 2026-03-31 07985951 frs-core:PlantMachinery 2025-04-01 2026-03-31 07985951 frs-core:PlantMachinery 2025-03-31 07985951 frs-core:ShareCapital 2026-03-31 07985951 frs-core:RetainedEarningsAccumulatedLosses 2026-03-31 07985951 frs-bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 07985951 frs-bus:FilletedAccounts 2025-04-01 2026-03-31 07985951 frs-bus:SmallEntities 2025-04-01 2026-03-31 07985951 frs-bus:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 07985951 frs-bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 07985951 frs-bus:OrdinaryShareClass1 2025-04-01 2026-03-31 07985951 frs-bus:OrdinaryShareClass1 2026-03-31 07985951 frs-bus:OrdinaryShareClass2 2025-04-01 2026-03-31 07985951 frs-bus:OrdinaryShareClass2 2026-03-31 07985951 frs-bus:OrdinaryShareClass3 2025-04-01 2026-03-31 07985951 frs-bus:OrdinaryShareClass3 2026-03-31 07985951 frs-bus:OrdinaryShareClass4 2025-04-01 2026-03-31 07985951 frs-bus:OrdinaryShareClass4 2026-03-31 07985951 frs-bus:OrdinaryShareClass5 2025-04-01 2026-03-31 07985951 frs-bus:OrdinaryShareClass5 2026-03-31 07985951 frs-bus:Director1 2025-04-01 2026-03-31 07985951 frs-bus:Director2 2025-04-01 2026-03-31 07985951 frs-bus:CompanySecretary1 2025-04-01 2026-03-31 07985951 frs-countries:EnglandWales 2025-04-01 2026-03-31 07985951 2024-03-31 07985951 2025-03-31 07985951 2024-04-01 2025-03-31 07985951 frs-core:CurrentFinancialInstruments 2025-03-31 07985951 frs-core:ShareCapital 2025-03-31 07985951 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 07985951 frs-bus:OrdinaryShareClass1 2024-04-01 2025-03-31 07985951 frs-bus:OrdinaryShareClass2 2024-04-01 2025-03-31 07985951 frs-bus:OrdinaryShareClass3 2024-04-01 2025-03-31 07985951 frs-bus:OrdinaryShareClass4 2024-04-01 2025-03-31 07985951 frs-bus:OrdinaryShareClass5 2024-04-01 2025-03-31
Registered number: 07985951
R And E Land Rover Specialists Limited
Unaudited Financial Statements
For The Year Ended 31 March 2026
Fry Associates
Chartered Accountants
The Quillets, 4 Netherhampton Road
Harnham
Salisbury
Wiltshire
SP2 8HE
R And E Land Rover Specialists Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
R And E Land Rover Specialists Limited
Balance Sheet
As At 31 March 2026
Balance Sheet
Registered number: 07985951

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 5 |  | 43,424 |  | 60,106
|  |  | 43,424 |  | 60,106
CURRENT ASSETS
Stocks | 6 | 2,996 |  | 3,147 |
Debtors | 7 | 2,515 |  | - |
Cash at bank and in hand |  | 448,357 |  | 495,347 |
|  | 453,868 |  | 498,494 |
Creditors: Amounts Falling Due Within One Year | 8 | (61,788 ) |  | (110,570 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 392,080 |  | 387,924
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 435,504 |  | 448,030
NET ASSETS |  |  | 435,504 |  | 448,030
CAPITAL AND RESERVES
Called up share capital | 9 |  | 500 |  | 500
Profit and Loss Account |  |  | 435,004 |  | 447,530
SHAREHOLDERS' FUNDS |  |  | 435,504 |  | 448,030

Page 1
Page 2
R And E Land Rover Specialists Limited
Balance Sheet (continued)
As At 31 March 2026
For the year ending 31 March 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

Mrs Esther Carter Director
04/08/2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
R And E Land Rover Specialists Limited
Notes to the Financial Statements
For The Year Ended 31 March 2026
Notes to the Financial Statements
1. General Information
R And E Land Rover Specialists Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07985951 . The registered office is The Quillets, 4 Netherhampton Road, Harnham, Salisbury, Wiltshire, SP2 8HE.
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 profit and loss account over its estimated economic life of 10 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:

Plant & Machinery | 20% straight line
Motor Vehicles | 25% reducing balance
Fixtures & Fittings | 20% straight line

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. 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.
...CONTINUED
Page 3
Page 4
R And E Land Rover Specialists Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
2.6. Taxation - continued
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: 4 (2025: 3)
4 3
4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 1 April 2025 | 21,000
As at 31 March 2026 | 21,000
Amortisation
As at 1 April 2025 | 21,000
As at 31 March 2026 | 21,000
Net Book Value
As at 31 March 2026 | -
As at 1 April 2025 | -

5. Tangible Assets

| Plant & Machinery | Motor Vehicles | Fixtures & Fittings | Total
--- | --- | --- | --- | ---
| £ | £ | £ | £
Cost
As at 1 April 2025 | 18,363 | 87,417 | 21,522 | 127,302
As at 31 March 2026 | 18,363 | 87,417 | 21,522 | 127,302
Depreciation
As at 1 April 2025 | 17,915 | 29,518 | 19,763 | 67,196
Provided during the period | 448 | 14,475 | 1,759 | 16,682
As at 31 March 2026 | 18,363 | 43,993 | 21,522 | 83,878
Net Book Value
As at 31 March 2026 | - | 43,424 | - | 43,424
As at 1 April 2025 | 448 | 57,899 | 1,759 | 60,106

6. Stocks

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Stock | 2,996 |  | 3,147

Page 4
Page 5
R And E Land Rover Specialists Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
7. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 2,515 |  | -

8. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Trade creditors | 10,586 |  | 10,841
Corporation tax | 15,689 |  | 43,762
Other taxes and social security | 31 |  | -
VAT | 10,823 |  | 13,986
Other creditors | 4,160 |  | 2,523
Accruals and deferred income | 1,591 |  | 1,591
Directors' loan accounts | 18,908 |  | 37,867
| 61,788 |  | 110,570

9. Share Capital

| 2026 |  | 2025
--- | --- | --- | ---
Allotted, called up and fully paid | £ |  | £
100 Ordinary Shares of £ 1 each | 100 |  | 100
100 Ordinary A shares of £ 1 each | 100 |  | 100
100 Ordinary B shares of £ 1 each | 100 |  | 100
100 Ordinary C shares of £ 1 each | 100 |  | 100
100 Ordinary D shares of £ 1 each | 100 |  | 100
| 500 |  | 500

10. Directors Advances, Credits and Guarantees
Dividends paid to directors

| 2026 | 2025
--- | --- | ---
| £ | £
Mr Robert Carter | 30,000 | 40,000
Mrs Esther Carter | 30,000 | 40,000

11. Dividends

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
On equity shares:
Final dividend paid | 62,000 |  | 82,000

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