Acorah Software Products - Accounts Production 19.4.351 false true true 30 June 2025 1 July 2024 false 1 July 2025 30 June 2026 30 June 2026 12657331 Mr Ben Lynch iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12657331 2025-06-30 12657331 2026-06-30 12657331 2025-07-01 2026-06-30 12657331 frs-core:CurrentFinancialInstruments 2026-06-30 12657331 frs-core:ComputerEquipment 2026-06-30 12657331 frs-core:ComputerEquipment 2025-07-01 2026-06-30 12657331 frs-core:ComputerEquipment 2025-06-30 12657331 frs-core:ShareCapital 2026-06-30 12657331 frs-core:RetainedEarningsAccumulatedLosses 2026-06-30 12657331 frs-bus:PrivateLimitedCompanyLtd 2025-07-01 2026-06-30 12657331 frs-bus:FilletedAccounts 2025-07-01 2026-06-30 12657331 frs-bus:SmallEntities 2025-07-01 2026-06-30 12657331 frs-bus:AuditExempt-NoAccountantsReport 2025-07-01 2026-06-30 12657331 frs-bus:SmallCompaniesRegimeForAccounts 2025-07-01 2026-06-30 12657331 frs-bus:Director1 2025-07-01 2026-06-30 12657331 frs-countries:EnglandWales 2025-07-01 2026-06-30 12657331 2024-06-30 12657331 2025-06-30 12657331 2024-07-01 2025-06-30 12657331 frs-core:CurrentFinancialInstruments 2025-06-30 12657331 frs-core:ShareCapital 2025-06-30 12657331 frs-core:RetainedEarningsAccumulatedLosses 2025-06-30
Registered number: 12657331
Benny's Tuning Ltd
Unaudited Financial Statements
For The Year Ended 30 June 2026
Spicer & Co UK Limited
Chartered Accountants
Staple House
5 Eleanors Cross
Dunstable
Bedfordshire
LU6 1SU
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 12657331
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 294 531
294 531
CURRENT ASSETS
Cash at bank and in hand 11,340 8,391
11,340 8,391
Creditors: Amounts Falling Due Within One Year 5 (3,804 ) (4,575 )
NET CURRENT ASSETS (LIABILITIES) 7,536 3,816
TOTAL ASSETS LESS CURRENT LIABILITIES 7,830 4,347
NET ASSETS 7,830 4,347
CAPITAL AND RESERVES
Called up share capital 6 1 1
Profit and Loss Account 7,829 4,346
SHAREHOLDERS' FUNDS 7,830 4,347
Page 1
Page 2
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 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 Ben Lynch
Director
27/08/2026
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
Benny's Tuning Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12657331 . The registered office is 7 Dunnock Drive, Leighton Buzzard, LU7 4DL.
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. Going Concern Disclosure
At the time of approving the financial statements, the directors have a reasonable expectation that the company has adequate resources to continue in operational existance for the foreseeable future. Thus the directors continue to adopt the going concern basis of accounting in preparing the financial statements.
2.3. 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.
2.4. 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:
Computer Equipment 20% SLM
2.5. Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
2.6. Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
2.7. Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
Page 3
Page 4
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2025: 1)
1 1
4. Tangible Assets
Computer Equipment
£
Cost
As at 1 July 2025 1,184
As at 30 June 2026 1,184
Depreciation
As at 1 July 2025 653
Provided during the period 237
As at 30 June 2026 890
Net Book Value
As at 30 June 2026 294
As at 1 July 2025 531
5. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Other creditors 1,759 1,191
Taxation and social security 2,045 3,384
3,804 4,575
6. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 1 1
Page 4