Acorah Software Products - Accounts Production 19.3.600 false true 30 April 2025 1 May 2024 false 1 May 2025 30 April 2026 30 April 2026 08997417 Mr Dudley Cotton Mrs Jennifer Cotton Mr Brett Cotton Cotton Family members true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08997417 2025-04-30 08997417 2026-04-30 08997417 2025-05-01 2026-04-30 08997417 frs-core:CurrentFinancialInstruments 2026-04-30 08997417 frs-core:Non-currentFinancialInstruments 2026-04-30 08997417 frs-core:FurnitureFittings 2026-04-30 08997417 frs-core:FurnitureFittings 2025-05-01 2026-04-30 08997417 frs-core:FurnitureFittings 2025-04-30 08997417 frs-core:PlantMachinery 2025-05-01 2026-04-30 08997417 frs-core:RevaluationReserve 2026-04-30 08997417 frs-core:ShareCapital 2026-04-30 08997417 frs-core:RetainedEarningsAccumulatedLosses 2026-04-30 08997417 frs-bus:PrivateLimitedCompanyLtd 2025-05-01 2026-04-30 08997417 frs-bus:FilletedAccounts 2025-05-01 2026-04-30 08997417 frs-bus:SmallEntities 2025-05-01 2026-04-30 08997417 frs-bus:AuditExempt-NoAccountantsReport 2025-05-01 2026-04-30 08997417 frs-bus:SmallCompaniesRegimeForAccounts 2025-05-01 2026-04-30 08997417 1 2025-05-01 2026-04-30 08997417 frs-core:UnlistedNon-exchangeTraded 2026-04-30 08997417 frs-core:UnlistedNon-exchangeTraded 2025-04-30 08997417 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2025-04-30 08997417 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2026-04-30 08997417 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2025-04-30 08997417 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2026-04-30 08997417 frs-bus:Director1 2025-05-01 2026-04-30 08997417 frs-bus:Director2 2025-05-01 2026-04-30 08997417 frs-bus:Director3 2025-05-01 2026-04-30 08997417 frs-countries:EnglandWales 2025-05-01 2026-04-30 08997417 2024-04-30 08997417 2025-04-30 08997417 2024-05-01 2025-04-30 08997417 frs-core:CurrentFinancialInstruments 2025-04-30 08997417 frs-core:Non-currentFinancialInstruments 2025-04-30 08997417 frs-core:RevaluationReserve 2025-04-30 08997417 frs-core:ShareCapital 2025-04-30 08997417 frs-core:RetainedEarningsAccumulatedLosses 2025-04-30
Registered number: 08997417
Auto Motive Pumps Holdings Limited
Unaudited Financial Statements
For The Year Ended 30 April 2026
Adam Parker Limited
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 08997417
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 53,062 59,935
Investment Properties 5 11,746,365 11,746,365
Investments 6 10,100 10,100
11,809,527 11,816,400
CURRENT ASSETS
Debtors 7 25,875 42,522
Cash at bank and in hand 234,520 210,118
260,395 252,640
Creditors: Amounts Falling Due Within One Year 8 (540,131 ) (558,874 )
NET CURRENT ASSETS (LIABILITIES) (279,736 ) (306,234 )
TOTAL ASSETS LESS CURRENT LIABILITIES 11,529,791 11,510,166
Creditors: Amounts Falling Due After More Than One Year 9 (1,302,142 ) (2,219,259 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (229,042 ) (230,620 )
NET ASSETS 9,998,607 9,060,287
CAPITAL AND RESERVES
Called up share capital 10 10,000 10,000
Revaluation reserve 863,106 863,106
Profit and Loss Account 9,125,501 8,187,181
SHAREHOLDERS' FUNDS 9,998,607 9,060,287
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 members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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 Dudley Cotton
Director
30/09/2026
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Auto Motive Pumps Holdings Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08997417 . The registered office is Mk55 Bramley Road, Bletchley, Milton Keynes,Buckinghamshire, England, MK1 1PT.
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. Significant judgements and estimations
In the application of the company’s accounting policies, management is required to make judgements, estimates and assumptions about the carrying values of assets and liabilities that are not readily apparent from other sources. The estimates and underlying assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates. 
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to the accounting estimates are recognised in the period in which the estimate is revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods.
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:
Plant & Machinery 25% on reducing balance
Fixtures & Fittings 25% on cost
2.5. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
Page 3
Page 4
2.6. 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: 3 (2025: 3)
3 3
4. Tangible Assets
Fixtures & Fittings
£
Cost or Valuation
As at 1 May 2025 91,983
Additions 9,804
As at 30 April 2026 101,787
Depreciation
As at 1 May 2025 32,048
Provided during the period 16,677
As at 30 April 2026 48,725
Net Book Value
As at 30 April 2026 53,062
As at 1 May 2025 59,935
Page 4
Page 5
5. Investment Property
2026
£
Fair Value
As at 1 May 2025 and 30 April 2026 11,746,365
Additions -
As at 30 April 2026 11,746,365
Investment properties are revaluted on 5th May 2025 by Abbey Rosss property surveyors and two properties were valued by Kirkby Diamond on 7th February 2025. Investment properties are measured at fair value at each reporting date. The historical cost of investment properties is £10,883,260.
6. Investments
Unlisted
£
Cost
As at 1 May 2025 10,100
As at 30 April 2026 10,100
Provision
As at 1 May 2025 -
As at 30 April 2026 -
Net Book Value
As at 30 April 2026 10,100
As at 1 May 2025 10,100
7. Debtors
2026 2025
£ £
Due within one year
Trade debtors 4,038 8,750
Other debtors 21,837 33,772
25,875 42,522
8. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Trade creditors 126,876 123,712
Bank loans and overdrafts 213,696 286,920
Other creditors 145,280 134,457
Taxation and social security 54,279 13,785
540,131 558,874
Page 5
Page 6
9. Creditors: Amounts Falling Due After More Than One Year
2026 2025
£ £
Bank loans 1,302,142 2,219,259
10. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 10,000 10,000
11. Related Party Transactions
The company has taken advantage of the exemption under FRS 102 Section 33.1A not to disclose transactions with wholly-owned subsidiaries of the group.
12. Ultimate Controlling Party
The company is under the control of no single party. The shares are widely held, and no individual shareholder or entity has the ability to exercise control over the financial and operating policies of the company.
Page 6