Acorah Software Products - Accounts Production 19.4.351 false true 28 February 2025 1 March 2024 false 1 March 2025 28 February 2026 28 February 2026 00700118 Mr D W Worboys Mrs C Worboys iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 00700118 2025-02-28 00700118 2026-02-28 00700118 2025-03-01 2026-02-28 00700118 frs-core:CurrentFinancialInstruments 2026-02-28 00700118 frs-core:FurnitureFittings 2025-03-01 2026-02-28 00700118 frs-core:LandBuildings 2026-02-28 00700118 frs-core:LandBuildings 2025-03-01 2026-02-28 00700118 frs-core:LandBuildings 2025-02-28 00700118 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-03-01 2026-02-28 00700118 frs-core:MotorVehicles 2025-03-01 2026-02-28 00700118 frs-core:PlantMachinery 2026-02-28 00700118 frs-core:PlantMachinery 2025-03-01 2026-02-28 00700118 frs-core:PlantMachinery 2025-02-28 00700118 frs-core:CapitalRedemptionReserve 2026-02-28 00700118 frs-core:ShareCapital 2026-02-28 00700118 frs-core:RetainedEarningsAccumulatedLosses 2026-02-28 00700118 frs-bus:PrivateLimitedCompanyLtd 2025-03-01 2026-02-28 00700118 frs-bus:FilletedAccounts 2025-03-01 2026-02-28 00700118 frs-bus:SmallEntities 2025-03-01 2026-02-28 00700118 frs-bus:AuditExempt-NoAccountantsReport 2025-03-01 2026-02-28 00700118 frs-bus:SmallCompaniesRegimeForAccounts 2025-03-01 2026-02-28 00700118 frs-bus:Director1 2025-03-01 2026-02-28 00700118 frs-bus:CompanySecretary1 2025-03-01 2026-02-28 00700118 frs-countries:EnglandWales 2025-03-01 2026-02-28 00700118 2024-02-29 00700118 2025-02-28 00700118 2024-03-01 2025-02-28 00700118 frs-core:CurrentFinancialInstruments 2025-02-28 00700118 frs-core:CapitalRedemptionReserve 2025-02-28 00700118 frs-core:ShareCapital 2025-02-28 00700118 frs-core:RetainedEarningsAccumulatedLosses 2025-02-28
Registered number: 00700118
Worboys Garage Limited
Unaudited Financial Statements
For The Year Ended 28 February 2026
Davey Grover Ltd
Chartered Accountants
4 Fenice Court
Phoenix Business Park
St. Neots
Cambridgeshire
PE19 8EP
Contents
Page
Company Information 1
Statement of Financial Position 2—3
Notes to the Financial Statements 4—6
Page 1
Company Information
Director Mr D W Worboys
Secretary Mrs C Worboys
Company Number 00700118
Registered Office 13 Mill Street
Gamlingay
Sandy
Bedfordshire.
SG19 3JW
Accountants Davey Grover Ltd
Chartered Accountants
4 Fenice Court
Phoenix Business Park
St. Neots
Cambridgeshire
PE19 8EP
Page 1
Page 2
Statement of Financial Position
Registered number: 00700118
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 10,544 8,528
10,544 8,528
CURRENT ASSETS
Stocks 5 25,747 21,164
Debtors 6 23,042 15,102
Cash at bank and in hand 590,772 544,167
639,561 580,433
Creditors: Amounts Falling Due Within One Year 7 (68,539 ) (74,066 )
NET CURRENT ASSETS (LIABILITIES) 571,022 506,367
TOTAL ASSETS LESS CURRENT LIABILITIES 581,566 514,895
PROVISIONS FOR LIABILITIES
Deferred Taxation (2,323 ) (1,752 )
NET ASSETS 579,243 513,143
CAPITAL AND RESERVES
Called up share capital 8 600 600
Capital redemption reserve 400 400
Income Statement 578,243 512,143
SHAREHOLDERS' FUNDS 579,243 513,143
Page 2
Page 3
For the year ending 28 February 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 Income Statement.
On behalf of the board
Mr D W Worboys
Director
14 October 2026
The notes on pages 4 to 6 form part of these financial statements.
Page 3
Page 4
Notes to the Financial Statements
1. General Information
Worboys Garage Limited is a private company, limited by shares, incorporated in England & Wales, registered number 00700118 . The registered office is 13 Mill Street, Gamlingay, Sandy, Bedfordshire., SG19 3JW.
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:
Leasehold 4% on cost
Plant & Machinery 20% on reducing balance
Motor Vehicles 25% on reducing balance
Fixtures & Fittings at variable rates on reducing balance
2.4. 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.
Page 4
Page 5
2.5. 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.
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 assets reflect 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 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: 4 (2025: 4)
4 4
4. Tangible Assets
Land & Buildings Plant & Machinery etc. Total
£ £ £
Cost
As at 1 March 2025 335 107,781 108,116
Additions - 3,885 3,885
Disposals - (548 ) (548 )
As at 28 February 2026 335 111,118 111,453
Depreciation
As at 1 March 2025 334 99,254 99,588
Provided during the period - 1,856 1,856
Disposals - (535 ) (535 )
As at 28 February 2026 334 100,575 100,909
...CONTINUED
Page 5
Page 6
Net Book Value
As at 28 February 2026 1 10,543 10,544
As at 1 March 2025 1 8,527 8,528
5. Stocks
2026 2025
£ £
Stock 25,747 21,164
6. Debtors
2026 2025
£ £
Due within one year
Trade debtors 17,389 15,084
Other debtors 5,653 18
23,042 15,102
7. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Trade creditors 10,858 28,036
Other creditors 18,087 5,283
Taxation and social security 39,594 40,747
68,539 74,066
8. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 600 600
Page 6