Acorah Software Products - Accounts Production 19.4.351 false true 30 April 2025 1 May 2024 false 1 May 2025 30 April 2026 30 April 2026 08983045 Mr Daniel Clarke iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08983045 2025-04-30 08983045 2026-04-30 08983045 2025-05-01 2026-04-30 08983045 frs-core:CurrentFinancialInstruments 2026-04-30 08983045 frs-core:Non-currentFinancialInstruments 2026-04-30 08983045 frs-core:MotorVehicles 2026-04-30 08983045 frs-core:MotorVehicles 2025-05-01 2026-04-30 08983045 frs-core:MotorVehicles 2025-04-30 08983045 frs-core:PlantMachinery 2026-04-30 08983045 frs-core:PlantMachinery 2025-05-01 2026-04-30 08983045 frs-core:PlantMachinery 2025-04-30 08983045 frs-core:ShareCapital 2026-04-30 08983045 frs-core:RetainedEarningsAccumulatedLosses 2026-04-30 08983045 frs-bus:PrivateLimitedCompanyLtd 2025-05-01 2026-04-30 08983045 frs-bus:FilletedAccounts 2025-05-01 2026-04-30 08983045 frs-bus:SmallEntities 2025-05-01 2026-04-30 08983045 frs-bus:AuditExempt-NoAccountantsReport 2025-05-01 2026-04-30 08983045 frs-bus:SmallCompaniesRegimeForAccounts 2025-05-01 2026-04-30 08983045 frs-bus:Director1 2025-05-01 2026-04-30 08983045 frs-countries:EnglandWales 2025-05-01 2026-04-30 08983045 2024-04-30 08983045 2025-04-30 08983045 2024-05-01 2025-04-30 08983045 frs-core:CurrentFinancialInstruments 2025-04-30 08983045 frs-core:Non-currentFinancialInstruments 2025-04-30 08983045 frs-core:ShareCapital 2025-04-30 08983045 frs-core:RetainedEarningsAccumulatedLosses 2025-04-30
Registered number: 08983045
Clarke Automotive Garage Services Ltd
Unaudited Financial Statements
For The Year Ended 30 April 2026
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 08983045
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 6,397 4,658
6,397 4,658
CURRENT ASSETS
Stocks 5 2,850 2,850
Debtors 6 33,115 23,771
Cash at bank and in hand 15,441 17,287
51,406 43,908
Creditors: Amounts Falling Due Within One Year 7 (54,128 ) (47,801 )
NET CURRENT ASSETS (LIABILITIES) (2,722 ) (3,893 )
TOTAL ASSETS LESS CURRENT LIABILITIES 3,675 765
Creditors: Amounts Falling Due After More Than One Year 8 - (333 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (1,216 ) (1,165 )
NET ASSETS/(LIABILITIES) 2,459 (733 )
CAPITAL AND RESERVES
Called up share capital 9 1 1
Profit and Loss Account 2,458 (734 )
SHAREHOLDERS' FUNDS 2,459 (733)
Page 1
Page 2
For the year 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 Daniel Clarke
Director
23 October 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
Clarke Automotive Garage Services Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 08983045 . The registered office is 139 Newcastle Street, Stoke-On-Trent, ST6 3QJ.
The presentation currency of the financial statements is the Pound Sterling (£).
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 represents net invoiced sales of goods and services, excluding value added tax.
Revenue is recognised as the company becomes entitled to consideration for the goods and services supplied. Therefore, turnover also includes the element of work completed but not yet invoiced on service contracts.
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% on reducing balance
Motor Vehicles 25% 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.
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: 2 (2025: 2)
2 2
Page 3
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4. Tangible Assets
Plant & Machinery Motor Vehicles Total
£ £ £
Cost
As at 1 May 2025 5,534 7,540 13,074
Additions 3,872 - 3,872
As at 30 April 2026 9,406 7,540 16,946
Depreciation
As at 1 May 2025 4,031 4,385 8,416
Provided during the period 1,344 789 2,133
As at 30 April 2026 5,375 5,174 10,549
Net Book Value
As at 30 April 2026 4,031 2,366 6,397
As at 1 May 2025 1,503 3,155 4,658
5. Stocks
2026 2025
£ £
Stock 2,850 2,850
6. Debtors
2026 2025
£ £
Due within one year
Trade debtors 33,115 21,119
Other debtors - 2,652
33,115 23,771
7. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Trade creditors 9,523 5,310
Bank loans and overdrafts 334 4,001
Other creditors 36,670 29,932
Taxation and social security 7,601 8,558
54,128 47,801
8. Creditors: Amounts Falling Due After More Than One Year
2026 2025
£ £
Bank loans - 333
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9. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 1 1
Page 5