Acorah Software Products - Accounts Production 19.3.600 false true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 09850556 Mr Daniel Kirk iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09850556 2024-12-31 09850556 2025-12-31 09850556 2025-01-01 2025-12-31 09850556 frs-core:CurrentFinancialInstruments 2025-12-31 09850556 frs-core:Non-currentFinancialInstruments 2025-12-31 09850556 frs-core:ComputerEquipment 2025-12-31 09850556 frs-core:ComputerEquipment 2025-01-01 2025-12-31 09850556 frs-core:ComputerEquipment 2024-12-31 09850556 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2025-01-01 2025-12-31 09850556 frs-core:FurnitureFittings 2025-12-31 09850556 frs-core:FurnitureFittings 2025-01-01 2025-12-31 09850556 frs-core:FurnitureFittings 2024-12-31 09850556 frs-core:MotorVehicles 2025-12-31 09850556 frs-core:MotorVehicles 2025-01-01 2025-12-31 09850556 frs-core:MotorVehicles 2024-12-31 09850556 frs-core:OtherResidualIntangibleAssets 2025-12-31 09850556 frs-core:OtherResidualIntangibleAssets 2025-01-01 2025-12-31 09850556 frs-core:OtherResidualIntangibleAssets 2024-12-31 09850556 frs-core:PlantMachinery 2025-12-31 09850556 frs-core:PlantMachinery 2025-01-01 2025-12-31 09850556 frs-core:PlantMachinery 2024-12-31 09850556 frs-core:ShareCapital 2025-12-31 09850556 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 09850556 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 09850556 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 09850556 frs-bus:SmallEntities 2025-01-01 2025-12-31 09850556 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 09850556 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 09850556 frs-bus:Director1 2025-01-01 2025-12-31 09850556 frs-countries:EnglandWales 2025-01-01 2025-12-31 09850556 2023-12-31 09850556 2024-12-31 09850556 2024-01-01 2024-12-31 09850556 frs-core:CurrentFinancialInstruments 2024-12-31 09850556 frs-core:Non-currentFinancialInstruments 2024-12-31 09850556 frs-core:PlantMachinery 2024-01-01 2024-12-31 09850556 frs-core:WithinOneYear 2024-12-31 09850556 frs-core:ShareCapital 2024-12-31 09850556 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: 09850556
Top Gear Tuning Ltd
Unaudited Financial Statements
For The Year Ended 31 December 2025
Air Accounting Ltd
Park View Business Centre
Combermere
Whitchurch
Cheshire
SY13 4AL
Top Gear Tuning Ltd
Contents
Contents

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

Page 1
Top Gear Tuning Ltd
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: 09850556

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 11,159 |  | 11,020
Tangible Assets | 5 |  | 28,250 |  | 34,682
|  |  | 39,409 |  | 45,702
CURRENT ASSETS
Stocks | 6 | 97,918 |  | 38,302 |
Debtors | 7 | 1,286,001 |  | 1,046,275 |
Cash at bank and in hand |  | 2,486 |  | 24,893 |
|  | 1,386,405 |  | 1,109,470 |
Creditors: Amounts Falling Due Within One Year | 8 | (294,133 ) |  | (207,931 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 1,092,272 |  | 901,539
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 1,131,681 |  | 947,241
Creditors: Amounts Falling Due After More Than One Year | 9 |  | (468,858 ) |  | (595,417 )
NET ASSETS |  |  | 662,823 |  | 351,824
CAPITAL AND RESERVES
Called up share capital | 11 |  | 200 |  | 200
Profit and Loss Account |  |  | 662,623 |  | 351,624
SHAREHOLDERS' FUNDS |  |  | 662,823 |  | 351,824

Page 1
Page 2
Top Gear Tuning Ltd
Balance Sheet (continued)
As At 31 December 2025
For the year ending 31 December 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 Daniel Kirk Director
17th August 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Top Gear Tuning Ltd
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
Top Gear Tuning Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 09850556 . The registered office is Unit 6 Planetary Industrial Estate, Planetary Road, Willenhall, West Midlands, WV13 3XA.
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 - Other Intangible
Other intangible assets consists of software development. 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% reducing balance
Motor Vehicles | 20% reducing balance
Fixtures & Fittings | 20% reducing balance
Computer Equipment | 3 year straight line

2.5. 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.
2.6. 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
Top Gear Tuning Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
2.7. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2024: 3)
3 3
4. Intangible Assets

| Other
--- | ---
| £
Cost
As at 1 January 2025 | 18,049
Additions | 2,160
As at 31 December 2025 | 20,209
Amortisation
As at 1 January 2025 | 7,029
Provided during the period | 2,021
As at 31 December 2025 | 9,050
Net Book Value
As at 31 December 2025 | 11,159
As at 1 January 2025 | 11,020

5. Tangible Assets

| Plant & Machinery | Motor Vehicles | Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Cost
As at 1 January 2025 | 68,877 | 17,415 | 1,869 | 3,168 | 91,329
Additions | 450 | - | 307 | 1,023 | 1,780
As at 31 December 2025 | 69,327 | 17,415 | 2,176 | 4,191 | 93,109
Depreciation
As at 1 January 2025 | 43,318 | 10,282 | 857 | 2,190 | 56,647
Provided during the period | 5,202 | 1,427 | 264 | 1,319 | 8,212
As at 31 December 2025 | 48,520 | 11,709 | 1,121 | 3,509 | 64,859
Net Book Value
As at 31 December 2025 | 20,807 | 5,706 | 1,055 | 682 | 28,250
As at 1 January 2025 | 25,559 | 7,133 | 1,012 | 978 | 34,682

Included above are assets held under finance leases or hire purchase contracts with a net book value as follows:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Plant & Machinery | 7,046 |  | 8,808

Page 4
Page 5
Top Gear Tuning Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
6. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | 97,918 |  | 38,302

7. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 42,400 |  | 14,372
Prepayments and accrued income | 3,478 |  | 1,914
VAT | 4,520 |  | 1,560
Amounts owed by group undertakings | 1,235,603 |  | 1,028,429
| 1,286,001 |  | 1,046,275

8. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | - |  | 4,695
Trade creditors | 53,054 |  | 43,669
Bank loans and overdrafts | 191,391 |  | 138,612
Other taxes and social security | 45,695 |  | 20,078
Net wages | - |  | 290
Accruals and deferred income | 2,004 |  | 587
Amounts owed to group undertakings | 1,989 |  | -
| 294,133 |  | 207,931

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 468,858 |  | 595,417

10. Obligations Under Finance Leases and Hire Purchase

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
The future minimum finance lease payments are as follows:
Not later than one year | - |  | 4,695

11. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 200 |  | 200

Page 5