Acorah Software Products - Accounts Production 14.6.300 false true false 1 August 2023 30 November 2023 30 November 2023 14465456 Miss Megan Coulton-Hepworth Miss Alexandra Hepworth iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 14465456 2023-07-31 14465456 2023-11-30 14465456 2023-08-01 2023-11-30 14465456 frs-core:CurrentFinancialInstruments 2023-11-30 14465456 frs-core:Non-currentFinancialInstruments 2023-11-30 14465456 frs-core:BetweenOneFiveYears 2023-11-30 14465456 frs-core:FurnitureFittings 2023-11-30 14465456 frs-core:FurnitureFittings 2023-08-01 2023-11-30 14465456 frs-core:FurnitureFittings 2023-07-31 14465456 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-11-30 14465456 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-08-01 2023-11-30 14465456 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-07-31 14465456 frs-core:MotorVehicles 2023-11-30 14465456 frs-core:MotorVehicles 2023-08-01 2023-11-30 14465456 frs-core:MotorVehicles 2023-07-31 14465456 frs-core:WithinOneYear 2023-11-30 14465456 frs-core:ShareCapital 2023-11-30 14465456 frs-core:RetainedEarningsAccumulatedLosses 2023-11-30 14465456 frs-bus:PrivateLimitedCompanyLtd 2023-08-01 2023-11-30 14465456 frs-bus:FilletedAccounts 2023-08-01 2023-11-30 14465456 frs-bus:SmallEntities 2023-08-01 2023-11-30 14465456 frs-bus:AuditExempt-NoAccountantsReport 2023-08-01 2023-11-30 14465456 frs-bus:SmallCompaniesRegimeForAccounts 2023-08-01 2023-11-30 14465456 frs-bus:Director1 2023-08-01 2023-11-30 14465456 frs-bus:Director2 2023-08-01 2023-11-30 14465456 frs-countries:EnglandWales 2023-08-01 2023-11-30
Registered number: 14465456
M&A Haulage Lancashire Ltd
Unaudited Financial Statements
For the Period 1 August 2023 to 30 November 2023
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 14465456
30 November 2023
Notes £ £
FIXED ASSETS
Tangible Assets 4 149,109
149,109
CURRENT ASSETS
Stocks 5 13,564
Debtors 6 89,603
Cash at bank and in hand 63,694
166,861
Creditors: Amounts Falling Due Within One Year 7 (192,609 )
NET CURRENT ASSETS (LIABILITIES) (25,748 )
TOTAL ASSETS LESS CURRENT LIABILITIES 123,361
Creditors: Amounts Falling Due After More Than One Year 8 (111,194 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (2,756 )
NET ASSETS 9,411
CAPITAL AND RESERVES
Called up share capital 10 10
Profit and Loss Account 9,401
SHAREHOLDERS' FUNDS 9,411
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For the period ending 30 November 2023 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
Miss Alexandra Hepworth
Director
06/08/2024
The notes on pages 3 to 6 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
M&A Haulage Lancashire Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 14465456 . The registered office is Unit 37 Heysham Business Park, Middleton, Morecambe, LA3 3PP.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historic cost convention and in accordance with the FRS 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 tax. 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.

Turnover from the sale of goods is recognised when goods are delivered and legal title has passed.

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:
Freehold 3% on a straight line basis
Motor Vehicles 20% on a straight line basis
Fixtures & Fittings 20% on a straight line basis
2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.5. 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.
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2.6. Taxation
Taxation represents the sum of the tax currently payable and deferred tax.

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 all 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. 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.
3. Average Number of Employees
Average number of employees, including directors, during the period was: 5
5
4. Tangible Assets
Land & Property
Freehold Motor Vehicles Fixtures & Fittings Total
£ £ £ £
Cost
As at 1 August 2023 - - - -
Additions 80,525 80,950 7,800 169,275
As at 30 November 2023 80,525 80,950 7,800 169,275
Depreciation
As at 1 August 2023 - - - -
Provided during the period 2,416 16,190 1,560 20,166
As at 30 November 2023 2,416 16,190 1,560 20,166
Net Book Value
As at 30 November 2023 78,109 64,760 6,240 149,109
As at 1 August 2023 - - - -
5. Stocks
30 November 2023
£
Stock 13,564
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6. Debtors
30 November 2023
£
Due within one year
Trade debtors 62,022
Other debtors 27,581
89,603
7. Creditors: Amounts Falling Due Within One Year
30 November 2023
£
Net obligations under finance lease and hire purchase contracts 29,792
Trade creditors 1,689
Other creditors 159,719
Taxation and social security 1,409
192,609
8. Creditors: Amounts Falling Due After More Than One Year
30 November 2023
£
Net obligations under finance lease and hire purchase contracts 111,194
9. Obligations Under Finance Leases and Hire Purchase
30 November 2023
£
The future minimum finance lease payments are as follows:
Not later than one year 29,792
Later than one year and not later than five years 111,194
140,986
140,986
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10. Share Capital
30 November 2023
£
Allotted, Called up and fully paid 10
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