Acorah Software Products - Accounts Production 19.3.550 false true 30 November 2024 1 December 2023 false 1 December 2024 30 November 2025 30 November 2025 07855792 Mr Andrew Lorne Mr Andrew Jamieson Ms Sharon Taylor iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07855792 2024-11-30 07855792 2025-11-30 07855792 2024-12-01 2025-11-30 07855792 frs-core:CurrentFinancialInstruments 2025-11-30 07855792 frs-core:Non-currentFinancialInstruments 2025-11-30 07855792 frs-core:ComputerEquipment 2025-11-30 07855792 frs-core:ComputerEquipment 2024-12-01 2025-11-30 07855792 frs-core:ComputerEquipment 2024-11-30 07855792 frs-core:MotorVehicles 2025-11-30 07855792 frs-core:MotorVehicles 2024-12-01 2025-11-30 07855792 frs-core:MotorVehicles 2024-11-30 07855792 frs-core:PlantMachinery 2025-11-30 07855792 frs-core:PlantMachinery 2024-12-01 2025-11-30 07855792 frs-core:PlantMachinery 2024-11-30 07855792 frs-core:WithinOneYear 2025-11-30 07855792 frs-core:ShareCapital 2025-11-30 07855792 frs-core:RetainedEarningsAccumulatedLosses 2025-11-30 07855792 frs-bus:PrivateLimitedCompanyLtd 2024-12-01 2025-11-30 07855792 frs-bus:FilletedAccounts 2024-12-01 2025-11-30 07855792 frs-bus:SmallEntities 2024-12-01 2025-11-30 07855792 frs-bus:AuditExempt-NoAccountantsReport 2024-12-01 2025-11-30 07855792 frs-bus:SmallCompaniesRegimeForAccounts 2024-12-01 2025-11-30 07855792 frs-bus:Director1 2024-12-01 2025-11-30 07855792 frs-bus:Director2 2024-12-01 2025-11-30 07855792 frs-bus:Director3 2024-12-01 2025-11-30 07855792 frs-core:CurrentFinancialInstruments 1 2025-11-30 07855792 frs-core:CurrentFinancialInstruments 2 2025-11-30 07855792 frs-countries:EnglandWales 2024-12-01 2025-11-30 07855792 2023-11-30 07855792 2024-11-30 07855792 2023-12-01 2024-11-30 07855792 frs-core:CurrentFinancialInstruments 2024-11-30 07855792 frs-core:Non-currentFinancialInstruments 2024-11-30 07855792 frs-core:BetweenOneFiveYears 2024-11-30 07855792 frs-core:WithinOneYear 2024-11-30 07855792 frs-core:ShareCapital 2024-11-30 07855792 frs-core:RetainedEarningsAccumulatedLosses 2024-11-30 07855792 frs-core:CurrentFinancialInstruments 1 2024-11-30 07855792 frs-core:CurrentFinancialInstruments 2 2024-11-30
Registered number: 07855792
Das Auto Norwich Limited
Unaudited Financial Statements
For The Year Ended 30 November 2025
RW Accountancy Solutions Limited
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—6
Page 1
Statement of Financial Position
Registered number: 07855792
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 24,207 22,128
24,207 22,128
CURRENT ASSETS
Stocks 5 1,000 1,000
Debtors 6 42,494 58,631
Cash at bank and in hand 59,701 33,416
103,195 93,047
Creditors: Amounts Falling Due Within One Year 7 (81,252 ) (71,901 )
NET CURRENT ASSETS (LIABILITIES) 21,943 21,146
TOTAL ASSETS LESS CURRENT LIABILITIES 46,150 43,274
Creditors: Amounts Falling Due After More Than One Year 8 - (24,438 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (2,084 ) -
NET ASSETS 44,066 18,836
CAPITAL AND RESERVES
Called up share capital 10 10 10
Income Statement 44,056 18,826
SHAREHOLDERS' FUNDS 44,066 18,836
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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 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 Income Statement.
On behalf of the board
Mr Andrew Lorne
Director
21/08/2026
The notes on pages 3 to 6 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Das Auto Norwich Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07855792 . The registered office is The Workshop Laundry Lane, Sprowston, Norwich, NR7 8SB.
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. 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% reducing balance
Motor Vehicles 25% reducing balance
Computer Equipment Over term of lease
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 income statement 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 income statement 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. 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.
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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.
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
4Average number of employees, including directors, during the year was: 5 (2024: 5)
5 5
4. Tangible Assets
Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £
Cost
As at 1 December 2024 19,732 - 27,111 46,843
Additions 5,034 3,000 - 8,034
As at 30 November 2025 24,766 3,000 27,111 54,877
Depreciation
As at 1 December 2024 14,710 - 10,005 24,715
Provided during the period 1,710 375 3,870 5,955
As at 30 November 2025 16,420 375 13,875 30,670
Net Book Value
As at 30 November 2025 8,346 2,625 13,236 24,207
As at 1 December 2024 5,022 - 17,106 22,128
Included above are assets held under finance leases or hire purchase contracts with a net book value as follows:
5. Stocks
2025 2024
£ £
Finished goods 1,000 1,000
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6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 894 874
Prepayments and accrued income 3,268 398
Other debtors 2,075 2,075
S.455 tax debtor 8,990 13,950
Other taxes and social security 852 -
Directors' loan accounts 26,415 41,334
42,494 58,631
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 13,231 3,873
Trade creditors 39,018 32,593
Bank loans and overdrafts 11,106 1,920
Corporation tax (2,262 ) 11,723
Other taxes and social security - 1,751
VAT 12,517 7,993
Pensions payable 532 -
Credit card (4,938 ) -
Directors' loan accounts 12,048 12,048
81,252 71,901
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts - 13,232
Bank loans - 11,206
- 24,438
9. Obligations Under Finance Leases and Hire Purchase
2025 2024
£ £
The future minimum finance lease payments are as follows:
Not later than one year 13,231 3,873
Later than one year and not later than five years - 13,232
13,231 17,105
13,231 17,105
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10. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 10 10
11. Additional Note: Taxation
The tax charge for the year comprises corporation tax on taxable profits of £ (2024: £5,042.60). This amount is recognised in the profit and loss account.
The company is also subject to the provisions of Section 455 CTA 2010 in respect of loans to participators. At 30 November 2025, the directors' loan account balance outstanding was £26,415.13.
No additional Section 455 tax charge has been recognised in the current year in respect of this balance, as it substantially relates to loans arising in previous accounting periods which have previously been subject to Section 455.
The historic Section 455 position is currently being reconciled with HM Revenue & Customs following the identification of discrepancies in amounts reported in earlier accounting periods. Any resulting adjustment will be recognised once the position has been agreed with HM Revenue & Customs.
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