Acorah Software Products - Accounts Production 16.1.300 false true 30 June 2023 8 June 2022 false 1 July 2023 30 June 2024 30 June 2024 14159886 Mr Andrew Henderson iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 14159886 2023-06-30 14159886 2024-06-30 14159886 2023-07-01 2024-06-30 14159886 frs-core:CurrentFinancialInstruments 2024-06-30 14159886 frs-core:MotorVehicles 2024-06-30 14159886 frs-core:MotorVehicles 2023-07-01 2024-06-30 14159886 frs-core:MotorVehicles 2023-06-30 14159886 frs-core:PlantMachinery 2024-06-30 14159886 frs-core:PlantMachinery 2023-07-01 2024-06-30 14159886 frs-core:PlantMachinery 2023-06-30 14159886 frs-core:WithinOneYear 2024-06-30 14159886 frs-core:ShareCapital 2024-06-30 14159886 frs-core:RetainedEarningsAccumulatedLosses 2024-06-30 14159886 frs-bus:PrivateLimitedCompanyLtd 2023-07-01 2024-06-30 14159886 frs-bus:FilletedAccounts 2023-07-01 2024-06-30 14159886 frs-bus:SmallEntities 2023-07-01 2024-06-30 14159886 frs-bus:AuditExempt-NoAccountantsReport 2023-07-01 2024-06-30 14159886 frs-bus:SmallCompaniesRegimeForAccounts 2023-07-01 2024-06-30 14159886 frs-bus:Director1 2023-07-01 2024-06-30 14159886 frs-countries:EnglandWales 2023-07-01 2024-06-30 14159886 2022-06-07 14159886 2023-06-30 14159886 2022-06-08 2023-06-30 14159886 frs-core:CurrentFinancialInstruments 2023-06-30 14159886 frs-core:WithinOneYear 2023-06-30 14159886 frs-core:ShareCapital 2023-06-30 14159886 frs-core:RetainedEarningsAccumulatedLosses 2023-06-30
Registered number: 14159886
A Henderson Haulage Ltd
Financial Statements
For The Year Ended 30 June 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 14159886
30 June 2024 30 June 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 355,972 329,205
355,972 329,205
CURRENT ASSETS
Debtors 5 70,493 192,396
Cash at bank and in hand 46,633 6,131
117,126 198,527
Creditors: Amounts Falling Due Within One Year 6 (332,795 ) (433,878 )
NET CURRENT ASSETS (LIABILITIES) (215,669 ) (235,351 )
TOTAL ASSETS LESS CURRENT LIABILITIES 140,303 93,854
NET ASSETS 140,303 93,854
CAPITAL AND RESERVES
Called up share capital 8 110 110
Profit and Loss Account 140,193 93,744
SHAREHOLDERS' FUNDS 140,303 93,854
Page 1
Page 2
For the year ending 30 June 2024 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 Andrew Henderson
Director
15/11/2024
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
A Henderson Haulage Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 14159886 . The registered office is Wellington House, 273-275 High Street, London Colney, Hertfordshire, AL2 1HA.
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:
Plant & Machinery 25%
Motor Vehicles 25%
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. 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.
...CONTINUED
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2.5. Taxation - continued
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 (2023: 2)
2 2
4. Tangible Assets
Plant & Machinery Motor Vehicles Total
£ £ £
Cost
As at 1 July 2023 147,150 305,765 452,915
Additions - 220,425 220,425
Disposals - (100,000 ) (100,000 )
As at 30 June 2024 147,150 426,190 573,340
Depreciation
As at 1 July 2023 36,788 86,922 123,710
Provided during the period 27,591 91,067 118,658
Disposals - (25,000 ) (25,000 )
As at 30 June 2024 64,379 152,989 217,368
Net Book Value
As at 30 June 2024 82,771 273,201 355,972
As at 1 July 2023 110,362 218,843 329,205
5. Debtors
30 June 2024 30 June 2023
£ £
Due within one year
Trade debtors 70,493 192,396
6. Creditors: Amounts Falling Due Within One Year
30 June 2024 30 June 2023
£ £
Net obligations under finance lease and hire purchase contracts 94,795 -
Trade creditors 33,796 115,280
Corporation tax 1,051 11,397
VAT 6,624 17,981
Accruals and deferred income 3,000 2,400
Director's loan account 193,529 286,820
332,795 433,878
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Page 5
7. Obligations Under Finance Leases and Hire Purchase
30 June 2024 30 June 2023
£ £
The future minimum finance lease payments are as follows:
Not later than one year 94,795 -
8. Share Capital
30 June 2024 30 June 2023
£ £
Allotted, Called up and fully paid 110 110
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