Acorah Software Products - Accounts Production 18.1.170 false true 30 November 2024 1 December 2023 false 1 December 2024 30 November 2025 30 November 2025 05996208 Mr Mohammed Masood Mr Mohammed Naheem Mr Mohammed Masood iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 05996208 2024-11-30 05996208 2025-11-30 05996208 2024-12-01 2025-11-30 05996208 frs-core:CurrentFinancialInstruments 2025-11-30 05996208 frs-core:Non-currentFinancialInstruments 2025-11-30 05996208 frs-core:BetweenOneFiveYears 2025-11-30 05996208 frs-core:ComputerEquipment 2025-11-30 05996208 frs-core:ComputerEquipment 2024-12-01 2025-11-30 05996208 frs-core:ComputerEquipment 2024-11-30 05996208 frs-core:FurnitureFittings 2025-11-30 05996208 frs-core:FurnitureFittings 2024-12-01 2025-11-30 05996208 frs-core:FurnitureFittings 2024-11-30 05996208 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-11-30 05996208 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-12-01 2025-11-30 05996208 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-11-30 05996208 frs-core:MotorVehicles 2025-11-30 05996208 frs-core:MotorVehicles 2024-12-01 2025-11-30 05996208 frs-core:MotorVehicles 2024-11-30 05996208 frs-core:PlantMachinery 2025-11-30 05996208 frs-core:PlantMachinery 2024-12-01 2025-11-30 05996208 frs-core:PlantMachinery 2024-11-30 05996208 frs-core:WithinOneYear 2025-11-30 05996208 frs-core:ShareCapital 2025-11-30 05996208 frs-core:RetainedEarningsAccumulatedLosses 2025-11-30 05996208 frs-bus:PrivateLimitedCompanyLtd 2024-12-01 2025-11-30 05996208 frs-bus:FilletedAccounts 2024-12-01 2025-11-30 05996208 frs-bus:SmallEntities 2024-12-01 2025-11-30 05996208 frs-bus:AuditExempt-NoAccountantsReport 2024-12-01 2025-11-30 05996208 frs-bus:SmallCompaniesRegimeForAccounts 2024-12-01 2025-11-30 05996208 frs-bus:Director1 2024-12-01 2025-11-30 05996208 frs-bus:Director2 2024-12-01 2025-11-30 05996208 frs-bus:CompanySecretary1 2024-12-01 2025-11-30 05996208 frs-countries:EnglandWales 2024-12-01 2025-11-30 05996208 2023-11-30 05996208 2024-11-30 05996208 2023-12-01 2024-11-30 05996208 frs-core:CurrentFinancialInstruments 2024-11-30 05996208 frs-core:Non-currentFinancialInstruments 2024-11-30 05996208 frs-core:BetweenOneFiveYears 2024-11-30 05996208 frs-core:WithinOneYear 2024-11-30 05996208 frs-core:ShareCapital 2024-11-30 05996208 frs-core:RetainedEarningsAccumulatedLosses 2024-11-30
Registered number: 05996208
A-Z Motor Spares (Stafford) Limited
Unaudited Financial Statements
For The Year Ended 30 November 2025
DKR Chartered Accountants
36 Lichfield Street
Walsall
West Midlands
WS1 1TJ
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 05996208
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 910,959 864,733
910,959 864,733
CURRENT ASSETS
Stocks 5 170,000 225,000
Debtors 6 236,341 284,691
Cash at bank and in hand 271,468 132,250
677,809 641,941
Creditors: Amounts Falling Due Within One Year 7 (435,863 ) (505,362 )
NET CURRENT ASSETS (LIABILITIES) 241,946 136,579
TOTAL ASSETS LESS CURRENT LIABILITIES 1,152,905 1,001,312
Creditors: Amounts Falling Due After More Than One Year 8 (136,689 ) (179,268 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (18,694 ) (14,906 )
NET ASSETS 997,522 807,138
CAPITAL AND RESERVES
Called up share capital 11 500 500
Profit and Loss Account 997,022 806,638
SHAREHOLDERS' FUNDS 997,522 807,138
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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 Mohammed Naheem
Director
27th August 2026
The notes on pages 3 to 6 form part of these financial statements.
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Page 3
Notes to the Financial Statements
1. General Information
A-Z Motor Spares (Stafford) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05996208 . The registered office is Unit 5 St. Albans Road Industrial Estate, Stafford, Staffordshire, ST16 3DR.
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 Nil
Plant & Machinery 15% Reducing Balance
Motor Vehicles 25% Reducing Balance
Fixtures & Fittings 15% Reducing Balance
Computer Equipment 25% Reducing Balance
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.
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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 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 25 (2024: 23)
25 23
4. Tangible Assets
Land & Property
Freehold Plant & Machinery Motor Vehicles Fixtures & Fittings
£ £ £ £
Cost
As at 1 December 2024 797,141 1,928 81,230 54,005
Additions 21,166 - 45,543 -
As at 30 November 2025 818,307 1,928 126,773 54,005
Depreciation
As at 1 December 2024 - 1,887 37,067 34,000
Provided during the period - 6 18,905 3,001
As at 30 November 2025 - 1,893 55,972 37,001
Net Book Value
As at 30 November 2025 818,307 35 70,801 17,004
As at 1 December 2024 797,141 41 44,163 20,005
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Computer Equipment Total
£ £
Cost
As at 1 December 2024 6,687 940,991
Additions 2,850 69,559
As at 30 November 2025 9,537 1,010,550
Depreciation
As at 1 December 2024 3,304 76,258
Provided during the period 1,421 23,333
As at 30 November 2025 4,725 99,591
Net Book Value
As at 30 November 2025 4,812 910,959
As at 1 December 2024 3,383 864,733
5. Stocks
2025 2024
£ £
Finished goods 170,000 225,000
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 236,341 276,880
VAT - 7,811
236,341 284,691
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 16,312 11,822
Trade creditors 134,813 266,119
Bank loans and overdrafts 14,171 13,500
Corporation tax 59,437 49,908
Other taxes and social security 11,998 7,945
VAT 27,863 -
Other creditors 3,357 668
Accruals and deferred income 2,628 3,116
Directors' loan accounts 165,284 152,284
435,863 505,362
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8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 15,384 6,370
Bank loans 121,305 172,898
136,689 179,268
9. Secured Creditors
Of the creditors falling due within and after more than one year the following amounts are secured. The amount relates to a mortgage, secured against freehold land and property.
2025 2024
£ £
Bank loans and overdrafts 124,729 186,398
10. Obligations Under Finance Leases and Hire Purchase
2025 2024
£ £
The future minimum finance lease payments are as follows:
Not later than one year 20,001 15,120
Later than one year and not later than five years 16,190 6,548
36,191 21,668
Less: Finance charges allocated to future periods 4,495 3,476
31,696 18,192
11. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 500 500
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