Acorah Software Products - Accounts Production 19.4.300 false true 30 November 2024 1 December 2023 false 1 December 2024 30 November 2025 30 November 2025 09333376 Mr Jamie Head Mrs Julie Head Jamie Head true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09333376 2024-11-30 09333376 2025-11-30 09333376 2024-12-01 2025-11-30 09333376 frs-core:CurrentFinancialInstruments 2025-11-30 09333376 frs-core:Non-currentFinancialInstruments 2025-11-30 09333376 frs-core:BetweenOneFiveYears 2025-11-30 09333376 frs-core:ComputerEquipment 2025-11-30 09333376 frs-core:ComputerEquipment 2024-12-01 2025-11-30 09333376 frs-core:ComputerEquipment 2024-11-30 09333376 frs-core:FurnitureFittings 2025-11-30 09333376 frs-core:FurnitureFittings 2024-12-01 2025-11-30 09333376 frs-core:FurnitureFittings 2024-11-30 09333376 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-11-30 09333376 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-12-01 2025-11-30 09333376 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-11-30 09333376 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-12-01 2025-11-30 09333376 frs-core:MoreThanFiveYears 2025-11-30 09333376 frs-core:MotorVehicles 2025-11-30 09333376 frs-core:MotorVehicles 2024-12-01 2025-11-30 09333376 frs-core:MotorVehicles 2024-11-30 09333376 frs-core:PlantMachinery 2025-11-30 09333376 frs-core:PlantMachinery 2024-12-01 2025-11-30 09333376 frs-core:PlantMachinery 2024-11-30 09333376 frs-core:WithinOneYear 2025-11-30 09333376 frs-core:ShareCapital 2025-11-30 09333376 frs-core:RetainedEarningsAccumulatedLosses 2025-11-30 09333376 frs-bus:PrivateLimitedCompanyLtd 2024-12-01 2025-11-30 09333376 frs-bus:FilletedAccounts 2024-12-01 2025-11-30 09333376 frs-bus:SmallEntities 2024-12-01 2025-11-30 09333376 frs-bus:AuditExempt-NoAccountantsReport 2024-12-01 2025-11-30 09333376 frs-bus:SmallCompaniesRegimeForAccounts 2024-12-01 2025-11-30 09333376 1 2024-12-01 2025-11-30 09333376 frs-core:AcceleratedTaxDepreciationDeferredTax 2025-11-30 09333376 frs-bus:Director1 2024-12-01 2025-11-30 09333376 frs-bus:Director1 2024-11-30 09333376 frs-bus:Director1 2025-11-30 09333376 frs-bus:Director2 2024-12-01 2025-11-30 09333376 frs-bus:Director2 2024-11-30 09333376 frs-bus:Director2 2025-11-30 09333376 frs-countries:EnglandWales 2024-12-01 2025-11-30 09333376 2023-11-30 09333376 2024-11-30 09333376 2023-12-01 2024-11-30 09333376 frs-core:CurrentFinancialInstruments 2024-11-30 09333376 frs-core:Non-currentFinancialInstruments 2024-11-30 09333376 frs-core:BetweenOneFiveYears 2024-11-30 09333376 frs-core:MoreThanFiveYears 2024-11-30 09333376 frs-core:WithinOneYear 2024-11-30 09333376 frs-core:ShareCapital 2024-11-30 09333376 frs-core:RetainedEarningsAccumulatedLosses 2024-11-30 09333376 frs-core:AcceleratedTaxDepreciationDeferredTax 2024-11-30
Registered number: 09333376
Tyre-Smart (Essex) Ltd
Unaudited Financial Statements
For The Year Ended 30 November 2025
Denmark Forrester Limited
Chartered Accountant and Registered Auditor
Office 12 Bentalls Centre
Colchester Road
Maldon
Essex
CM9 4GD
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—7
Page 1
Balance Sheet
Registered number: 09333376
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 100,431 118,375
100,431 118,375
CURRENT ASSETS
Stocks 5 101,873 170,338
Debtors 6 161,070 154,380
Cash at bank and in hand 113,592 149,062
376,535 473,780
Creditors: Amounts Falling Due Within One Year 7 (421,493 ) (524,899 )
NET CURRENT ASSETS (LIABILITIES) (44,958 ) (51,119 )
TOTAL ASSETS LESS CURRENT LIABILITIES 55,473 67,256
Creditors: Amounts Falling Due After More Than One Year 8 (34,149 ) (46,614 )
PROVISIONS FOR LIABILITIES
Deferred Taxation 9 (19,964 ) (23,418 )
NET ASSETS/(LIABILITIES) 1,360 (2,776 )
CAPITAL AND RESERVES
Called up share capital 10 100 100
Profit and Loss Account 1,260 (2,876 )
SHAREHOLDERS' FUNDS 1,360 (2,776)
Page 1
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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 Profit and Loss Account.
On behalf of the board
Mr Jamie Head
Director
24th August 2026
The notes on pages 3 to 7 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Tyre-Smart (Essex) Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 09333376 . The registered office is 6 Moss Road, Witham, Essex, CM8 3UQ.
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:
Freehold 5% straight line
Leasehold 20% straight line
Plant & Machinery 25% reducing balance
Motor Vehicles 25% reducing balance
Fixtures & Fittings 20% reducing balance
Computer Equipment 33% Straight Line
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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. 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. 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.
2.7. 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 year 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 asset reflects 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 or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
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3. Average Number of Employees
Average number of employees, including directors, during the year was: 16 (2024: 16)
16 16
4. Tangible Assets
Land & Property
Leasehold Plant & Machinery Motor Vehicles Fixtures & Fittings
£ £ £ £
Cost
As at 1 December 2024 7,996 88,288 152,494 10,173
Additions - 13,995 - -
As at 30 November 2025 7,996 102,283 152,494 10,173
Depreciation
As at 1 December 2024 7,996 62,411 67,869 4,866
Provided during the period - 8,458 21,156 1,061
As at 30 November 2025 7,996 70,869 89,025 5,927
Net Book Value
As at 30 November 2025 - 31,414 63,469 4,246
As at 1 December 2024 - 25,877 84,625 5,307
Computer Equipment Total
£ £
Cost
As at 1 December 2024 3,829 262,780
Additions - 13,995
As at 30 November 2025 3,829 276,775
Depreciation
As at 1 December 2024 1,263 144,405
Provided during the period 1,264 31,939
As at 30 November 2025 2,527 176,344
Net Book Value
As at 30 November 2025 1,302 100,431
As at 1 December 2024 2,566 118,375
Page 5
Page 6
5. Stocks
2025 2024
£ £
Stock 101,873 170,338
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 114,256 119,676
Prepayments and accrued income 12,447 10,897
Directors' loan accounts 34,367 23,807
161,070 154,380
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 5,571 4,335
Trade creditors 308,652 401,767
Bank loans and overdrafts 2,651 6,364
Corporation tax 28,459 54,288
Other taxes and social security 15,907 12,092
VAT 52,614 38,156
Other creditors 7,639 7,897
421,493 524,899
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 34,149 39,720
Bank loans - 6,894
34,149 46,614
9. Deferred Taxation
The provision for deferred taxation is made up of accelerated capital allowances.
2025 2024
£ £
Accelerated capital allowances 19,964 23,418
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10. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
11. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:
2025 2024
£ £
Not later than one year 36,000 36,000
Later than one year and not later than five years 144,000 144,000
Later than five years 129,000 165,000
309,000 345,000
The operating lease expires on 30th June 2034. There is a break clause which expires 30th June 2029. 
12. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 December 2024 Amounts advanced Amounts repaid Amounts written off As at 30 November 2025
£ £ £ £ £
Mr Jamie Head 9,284 51,940 40,260 - 20,964
Mrs Julie Head 9,284 29,859 25,740 - 13,403
The above loan is unsecured and repayable on demand. Interest is charged at 3.75% and the loan was repaid after the year end date.
13. Ultimate Controlling Party
The company's ultimate controlling party is Jamie Head by virtue of his beneficial ownership of 100% of the issued share capital in the company.
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