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 05188874 Mr N A Prados Mr S P Scarratt Mrs H Scarratt iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 05188874 2025-03-31 05188874 2026-03-31 05188874 2025-04-01 2026-03-31 05188874 frs-core:CurrentFinancialInstruments 2026-03-31 05188874 frs-core:Non-currentFinancialInstruments 2026-03-31 05188874 frs-core:BetweenOneFiveYears 2026-03-31 05188874 frs-core:FurnitureFittings 2026-03-31 05188874 frs-core:FurnitureFittings 2025-04-01 2026-03-31 05188874 frs-core:FurnitureFittings 2025-03-31 05188874 frs-core:MoreThanFiveYears 2026-03-31 05188874 frs-core:MotorVehicles 2026-03-31 05188874 frs-core:MotorVehicles 2025-04-01 2026-03-31 05188874 frs-core:MotorVehicles 2025-03-31 05188874 frs-core:PlantMachinery 2026-03-31 05188874 frs-core:PlantMachinery 2025-04-01 2026-03-31 05188874 frs-core:PlantMachinery 2025-03-31 05188874 frs-core:WithinOneYear 2026-03-31 05188874 frs-core:ShareCapital 2026-03-31 05188874 frs-core:RetainedEarningsAccumulatedLosses 2026-03-31 05188874 frs-bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 05188874 frs-bus:FilletedAccounts 2025-04-01 2026-03-31 05188874 frs-bus:SmallEntities 2025-04-01 2026-03-31 05188874 frs-bus:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 05188874 frs-bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 05188874 frs-bus:Director1 2025-04-01 2026-03-31 05188874 frs-bus:Director2 2025-04-01 2026-03-31 05188874 frs-bus:CompanySecretary1 2025-04-01 2026-03-31 05188874 frs-countries:EnglandWales 2025-04-01 2026-03-31 05188874 2024-03-31 05188874 2025-03-31 05188874 2024-04-01 2025-03-31 05188874 frs-core:CurrentFinancialInstruments 2025-03-31 05188874 frs-core:Non-currentFinancialInstruments 2025-03-31 05188874 frs-core:BetweenOneFiveYears 2025-03-31 05188874 frs-core:MoreThanFiveYears 2025-03-31 05188874 frs-core:WithinOneYear 2025-03-31 05188874 frs-core:ShareCapital 2025-03-31 05188874 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31
Registered number: 05188874
Auriga Automotive Limited
Financial Statements
For The Year Ended 31 March 2026
Auriga Automotive Limited
Contents
Contents

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

Page 1
Auriga Automotive Limited
Balance Sheet
As At 31 March 2026
Balance Sheet
Registered number: 05188874

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 34,823 |  | 43,900
|  |  | 34,823 |  | 43,900
CURRENT ASSETS
Stocks | 5 | 631,511 |  | 584,350 |
Debtors | 6 | 87,344 |  | 67,619 |
Cash at bank and in hand |  | 80,536 |  | 112,030 |
|  | 799,391 |  | 763,999 |
Creditors: Amounts Falling Due Within One Year | 7 | (326,221 ) |  | (366,486 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 473,170 |  | 397,513
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 507,993 |  | 441,413
Creditors: Amounts Falling Due After More Than One Year | 8 |  | - |  | (2,500 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (8,350 ) |  | (10,500 )
NET ASSETS |  |  | 499,643 |  | 428,413
CAPITAL AND RESERVES
Called up share capital | 10 |  | 2 |  | 2
Profit and Loss Account |  |  | 499,641 |  | 428,411
SHAREHOLDERS' FUNDS |  |  | 499,643 |  | 428,413

Page 1
Page 2
Auriga Automotive 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

Mr N A Prados Director | Mr S P Scarratt Director
30 July 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Auriga Automotive Limited
Notes to the Financial Statements
For The Year Ended 31 March 2026
Notes to the Financial Statements
1. General Information
Auriga Automotive Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05188874 . The registered office is Dyche Lane, Coal Aston, Dronfield, Derbyshire, S18 3AA.
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 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
Revenue from car servicing, repairs and bodywork is recognised when the service is performed and the customer collects the vehicle, representing the satisfaction of the performance obligation. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
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 | 25% on reducing balance
Motor Vehicles | 25% on reducing balance
Fixtures & Fittings | 33% on cost

2.4. Leasing and Hire Purchase Contracts
Assets obtained under 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 the profit and loss account as incurred.
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.
Page 3
Page 4
Auriga Automotive Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
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. 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. The carrying amount of deferred tax assets is reviewed at the end of each reporting period.
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.
2.7. 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.
2.8. Government Grant
Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.
All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 19 (2025: 19)
19 19
4. Tangible Assets

| Plant & Machinery | Motor Vehicles | Fixtures & Fittings | Total
--- | --- | --- | --- | ---
| £ | £ | £ | £
Cost
As at 1 April 2025 | 98,020 | 5,088 | 5,759 | 108,867
Additions | 4,315 | - | 673 | 4,988
Disposals | (6,191 ) | (2,138 ) | - | (8,329 )
As at 31 March 2026 | 96,144 | 2,950 | 6,432 | 105,526
Depreciation
As at 1 April 2025 | 56,586 | 4,226 | 4,155 | 64,967
Provided during the period | 11,105 | 143 | 1,357 | 12,605
Disposals | (5,017 ) | (1,852 ) | - | (6,869 )
As at 31 March 2026 | 62,674 | 2,517 | 5,512 | 70,703
Net Book Value
As at 31 March 2026 | 33,470 | 433 | 920 | 34,823
As at 1 April 2025 | 41,434 | 862 | 1,604 | 43,900

Page 4
Page 5
Auriga Automotive Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
5. Stocks

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Stock | 631,511 |  | 584,350

6. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 63,693 |  | 40,698
Other debtors | 23,651 |  | 26,921
| 87,344 |  | 67,619

7. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Trade creditors | 67,470 |  | 56,512
Bank loans and overdrafts | 125,925 |  | 188,626
Other creditors | 43,096 |  | 52,780
Taxation and social security | 89,730 |  | 68,568
| 326,221 |  | 366,486

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

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Bank loans | - |  | 2,500

9. Secured Creditors
Within Bank loans is a stock loan of £123,423 which is secured on stock held.
An overdraft facility of £25,000 is secured by a personal guarantee from the directors.
10. Share Capital

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 2 |  | 2

11. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Not later than one year | 49,833 |  | 44,000
Later than one year and not later than five years | 176,333 |  | 42,833
Later than five years | 216,667 |  | -
| 442,833 |  | 86,833

Page 5