Acorah Software Products - Accounts Production 19.3.600 false true 31 December 2024 1 January 2024 false 1 January 2025 30 April 2026 30 April 2026 11095252 Mr M Jarrett iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11095252 2024-12-31 11095252 2026-04-30 11095252 2025-01-01 2026-04-30 11095252 frs-core:CurrentFinancialInstruments 2026-04-30 11095252 frs-core:ComputerEquipment 2026-04-30 11095252 frs-core:ComputerEquipment 2025-01-01 2026-04-30 11095252 frs-core:ComputerEquipment 2024-12-31 11095252 frs-core:MotorVehicles 2026-04-30 11095252 frs-core:MotorVehicles 2025-01-01 2026-04-30 11095252 frs-core:MotorVehicles 2024-12-31 11095252 frs-core:PlantMachinery 2026-04-30 11095252 frs-core:PlantMachinery 2025-01-01 2026-04-30 11095252 frs-core:PlantMachinery 2024-12-31 11095252 frs-core:ShareCapital 2026-04-30 11095252 frs-core:RetainedEarningsAccumulatedLosses 2026-04-30 11095252 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2026-04-30 11095252 frs-bus:FilletedAccounts 2025-01-01 2026-04-30 11095252 frs-bus:SmallEntities 2025-01-01 2026-04-30 11095252 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2026-04-30 11095252 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2026-04-30 11095252 frs-core:DeferredTaxation 2025-01-01 2026-04-30 11095252 frs-core:DeferredTaxation 2024-12-31 11095252 frs-core:DeferredTaxation 2026-04-30 11095252 frs-bus:Director1 2025-01-01 2026-04-30 11095252 frs-countries:EnglandWales 2025-01-01 2026-04-30 11095252 2023-12-31 11095252 2024-12-31 11095252 2024-01-01 2024-12-31 11095252 frs-core:CurrentFinancialInstruments 2024-12-31 11095252 frs-core:ShareCapital 2024-12-31 11095252 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: 11095252
Jarretts Driving School Limited
Unaudited Financial Statements
For the Period 1 January 2025 to 30 April 2026
Peter Jarman LLP
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 11095252
30 April 2026 31 December 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 225 590
225 590
CURRENT ASSETS
Debtors 5 199,050 61,753
Cash at bank and in hand 26,894 13,757
225,944 75,510
Creditors: Amounts Falling Due Within One Year 6 (56,196 ) (24,087 )
NET CURRENT ASSETS (LIABILITIES) 169,748 51,423
TOTAL ASSETS LESS CURRENT LIABILITIES 169,973 52,013
PROVISIONS FOR LIABILITIES
Deferred Taxation (56 ) (139 )
NET ASSETS 169,917 51,874
CAPITAL AND RESERVES
Called up share capital 8 1 1
Profit and Loss Account 169,916 51,873
SHAREHOLDERS' FUNDS 169,917 51,874
Page 1
Page 2
For the period ending 30 April 2026 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 M Jarrett
Director
18/09/2026
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Jarretts Driving School Limited is a private company, limited by shares, incorporated in England & Wales, registered number 11095252 . The registered office is St James' Hall, Mill Road, Lancing, West Sussex, BN15 0PT.
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, excluding discounts, rebates, value added tax and other sales taxes.
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 Straight line over 5 years
Motor Vehicles Straight line over 5 years
Computer Equipment 25% on reducing balance
2.4. Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. 
Current or deferred taxation assets and liabilities are not discounted. 
Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date. 
Deferred Tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date. 
Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. 
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference. 
Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. 
2.5. Related party exemption
The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.
3. Average Number of Employees
Average number of employees, including directors, during the period was: 1 (2024: 1)
1 1
Page 3
Page 4
4. Tangible Assets
Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £
Cost
As at 1 January 2025 1,748 16,099 599 18,446
As at 30 April 2026 1,748 16,099 599 18,446
Depreciation
As at 1 January 2025 1,495 16,099 262 17,856
Provided during the period 253 - 112 365
As at 30 April 2026 1,748 16,099 374 18,221
Net Book Value
As at 30 April 2026 - - 225 225
As at 1 January 2025 253 - 337 590
5. Debtors
30 April 2026 31 December 2024
£ £
Due within one year
Amounts owed by group undertakings 197,084 61,451
Other debtors 1,966 302
199,050 61,753
6. Creditors: Amounts Falling Due Within One Year
30 April 2026 31 December 2024
£ £
Bank loans and overdrafts 1,467 -
Amounts owed to group undertakings 9,739 1,263
Other creditors 15,957 13,763
Taxation and social security 29,033 9,061
56,196 24,087
7. Provisions for Liabilities
Deferred Tax Total
£ £
As at 1 January 2025 139 139
Utilised (83 ) (83)
Balance at 30 April 2026 56 56
Page 4
Page 5
8. Share Capital
30 April 2026 31 December 2024
£ £
Allotted, Called up and fully paid 1 1
Page 5