Acorah Software Products - Accounts Production 19.3.600 false true 30 September 2024 1 October 2023 false 1 October 2024 30 September 2025 30 September 2025 06708138 Mr Jon North iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 06708138 2024-09-30 06708138 2025-09-30 06708138 2024-10-01 2025-09-30 06708138 frs-core:CurrentFinancialInstruments 2025-09-30 06708138 frs-core:MotorVehicles 2025-09-30 06708138 frs-core:MotorVehicles 2024-10-01 2025-09-30 06708138 frs-core:MotorVehicles 2024-09-30 06708138 frs-core:PlantMachinery 2025-09-30 06708138 frs-core:PlantMachinery 2024-10-01 2025-09-30 06708138 frs-core:PlantMachinery 2024-09-30 06708138 frs-core:ShareCapital 2025-09-30 06708138 frs-core:RetainedEarningsAccumulatedLosses 2025-09-30 06708138 frs-bus:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 06708138 frs-bus:FilletedAccounts 2024-10-01 2025-09-30 06708138 frs-bus:SmallEntities 2024-10-01 2025-09-30 06708138 frs-bus:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 06708138 frs-bus:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 06708138 frs-bus:Director1 2024-10-01 2025-09-30 06708138 frs-countries:EnglandWales 2024-10-01 2025-09-30 06708138 2023-09-30 06708138 2024-09-30 06708138 2023-10-01 2024-09-30 06708138 frs-core:CurrentFinancialInstruments 2024-09-30 06708138 frs-core:ShareCapital 2024-09-30 06708138 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30
Registered number: 06708138
The Refinishing Touch Limited
Financial Statements
For The Year Ended 30 September 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 06708138
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 39,863 39,828
39,863 39,828
CURRENT ASSETS
Debtors 5 205,315 244,274
Cash at bank and in hand 620,267 661,594
825,582 905,868
Creditors: Amounts Falling Due Within One Year 6 (162,947 ) (186,069 )
NET CURRENT ASSETS (LIABILITIES) 662,635 719,799
TOTAL ASSETS LESS CURRENT LIABILITIES 702,498 759,627
PROVISIONS FOR LIABILITIES
Deferred Taxation (7,574 ) (7,567 )
NET ASSETS 694,924 752,060
CAPITAL AND RESERVES
Called up share capital 7 200 200
Profit and Loss Account 694,724 751,860
SHAREHOLDERS' FUNDS 694,924 752,060
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Page 2
For the year ending 30 September 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 Jon North
Director
23/09/2026
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
The Refinishing Touch Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06708138 . The registered office is Unit C 2, Bakers Yard, Uxbridge, Middlesex, UB8 1GG.
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:
Plant & Machinery 25% reducing balance
Motor Vehicles 25% reducing balance
2.4. 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.
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 10 (2024: 10)
10 10
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4. Tangible Assets
Plant & Machinery Motor Vehicles Total
£ £ £
Cost
As at 1 October 2024 22,059 142,058 164,117
Additions 105 10,500 10,605
As at 30 September 2025 22,164 152,558 174,722
Depreciation
As at 1 October 2024 21,121 103,168 124,289
Provided during the period 191 10,379 10,570
As at 30 September 2025 21,312 113,547 134,859
Net Book Value
As at 30 September 2025 852 39,011 39,863
As at 1 October 2024 938 38,890 39,828
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 139,268 114,612
Other debtors 66,047 129,662
205,315 244,274
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 14,419 10,475
Other creditors 137,599 149,163
Taxation and social security 10,929 26,431
162,947 186,069
7. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 200 200
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