Acorah Software Products - Accounts Production 19.3.600 false true 30 June 2025 1 July 2024 false 1 July 2025 30 June 2026 30 June 2026 12063587 Mr James O'Keeffe Mrs Lisa O'Keeffe iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12063587 2025-06-30 12063587 2026-06-30 12063587 2025-07-01 2026-06-30 12063587 frs-core:CurrentFinancialInstruments 2026-06-30 12063587 frs-core:NetGoodwill 2026-06-30 12063587 frs-core:NetGoodwill 2025-07-01 2026-06-30 12063587 frs-core:NetGoodwill 2025-06-30 12063587 frs-core:MotorVehicles 2026-06-30 12063587 frs-core:MotorVehicles 2025-07-01 2026-06-30 12063587 frs-core:MotorVehicles 2025-06-30 12063587 frs-core:PlantMachinery 2026-06-30 12063587 frs-core:PlantMachinery 2025-07-01 2026-06-30 12063587 frs-core:PlantMachinery 2025-06-30 12063587 frs-core:ShareCapital 2026-06-30 12063587 frs-core:RetainedEarningsAccumulatedLosses 2026-06-30 12063587 frs-bus:PrivateLimitedCompanyLtd 2025-07-01 2026-06-30 12063587 frs-bus:FilletedAccounts 2025-07-01 2026-06-30 12063587 frs-bus:SmallEntities 2025-07-01 2026-06-30 12063587 frs-bus:AuditExempt-NoAccountantsReport 2025-07-01 2026-06-30 12063587 frs-bus:SmallCompaniesRegimeForAccounts 2025-07-01 2026-06-30 12063587 frs-bus:Director1 2025-07-01 2026-06-30 12063587 frs-bus:Director2 2025-07-01 2026-06-30 12063587 frs-countries:EnglandWales 2025-07-01 2026-06-30 12063587 2024-06-30 12063587 2025-06-30 12063587 2024-07-01 2025-06-30 12063587 frs-core:CurrentFinancialInstruments 2025-06-30 12063587 frs-core:ShareCapital 2025-06-30 12063587 frs-core:RetainedEarningsAccumulatedLosses 2025-06-30
Registered number: 12063587
Eurotyres Limited
Unaudited Financial Statements
For The Year Ended 30 June 2026
Eurotyres Limited
Contents
Contents

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

Page 1
Eurotyres Limited
Balance Sheet
As At 30 June 2026
Balance Sheet
Registered number: 12063587

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 13,000 |  | 14,000
Tangible Assets | 5 |  | 7,312 |  | 4,937
|  |  | 20,312 |  | 18,937
CURRENT ASSETS
Stocks | 6 | 23,878 |  | 22,420 |
Debtors | 7 | 11,967 |  | 9,993 |
Cash at bank and in hand |  | 68,746 |  | 37,941 |
|  | 104,591 |  | 70,354 |
Creditors: Amounts Falling Due Within One Year | 8 | (78,217 ) |  | (42,073 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 26,374 |  | 28,281
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 46,686 |  | 47,218
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (1,389 ) |  | (938 )
NET ASSETS |  |  | 45,297 |  | 46,280
CAPITAL AND RESERVES
Called up share capital | 9 |  | 100 |  | 100
Profit and Loss Account |  |  | 45,197 |  | 46,180
SHAREHOLDERS' FUNDS |  |  | 45,297 |  | 46,280

Page 1
Page 2
Eurotyres Limited
Balance Sheet (continued)
As At 30 June 2026
For the year ending 30 June 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 James O'Keeffe Director | Mrs Lisa O'Keeffe Director
25/08/2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Eurotyres Limited
Notes to the Financial Statements
For The Year Ended 30 June 2026
Notes to the Financial Statements
1. General Information
Eurotyres Limited is a private company, limited by shares, incorporated in England & Wales, registered number 12063587 . The registered office is Unit 2-4 , Elm Street, Liverpool, L36 6BE.
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.
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 in 2019. It is amortised to the profit and loss account over its estimated useful life of twenty 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 on reducing balance

2.5. Stocks and Work in Progress
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks.
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.
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 4 (2025: 5)
4 5
Page 3
Page 4
Eurotyres Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 June 2026
4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 1 July 2025 | 20,000
As at 30 June 2026 | 20,000
Amortisation
As at 1 July 2025 | 6,000
Provided during the period | 1,000
As at 30 June 2026 | 7,000
Net Book Value
As at 30 June 2026 | 13,000
As at 1 July 2025 | 14,000

5. Tangible Assets

| Plant & Machinery | Motor Vehicles | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 July 2025 | 10,382 | 3,639 | 14,021
Additions | 4,202 | - | 4,202
As at 30 June 2026 | 14,584 | 3,639 | 18,223
Depreciation
As at 1 July 2025 | 5,445 | 3,639 | 9,084
Provided during the period | 1,827 | - | 1,827
As at 30 June 2026 | 7,272 | 3,639 | 10,911
Net Book Value
As at 30 June 2026 | 7,312 | - | 7,312
As at 1 July 2025 | 4,937 | - | 4,937

6. Stocks

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Stock | 23,878 |  | 22,420

7. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 11,967 |  | 9,993

Page 4
Page 5
Eurotyres Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 June 2026
8. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Trade creditors | 746 |  | 551
Other creditors | 58,378 |  | 25,772
Taxation and social security | 19,093 |  | 15,750
| 78,217 |  | 42,073

9. Share Capital

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

Page 5