Acorah Software Products - Accounts Production 16.2.850 false true 31 July 2023 1 August 2022 false 1 August 2023 31 July 2024 31 July 2024 12779995 Mrs Jennifer Porter Mr James Porter iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12779995 2023-07-31 12779995 2024-07-31 12779995 2023-08-01 2024-07-31 12779995 frs-core:CurrentFinancialInstruments 2024-07-31 12779995 frs-core:Non-currentFinancialInstruments 2024-07-31 12779995 frs-core:BetweenOneFiveYears 2024-07-31 12779995 frs-core:FurnitureFittings 2024-07-31 12779995 frs-core:FurnitureFittings 2023-08-01 2024-07-31 12779995 frs-core:FurnitureFittings 2023-07-31 12779995 frs-core:MotorVehicles 2024-07-31 12779995 frs-core:MotorVehicles 2023-08-01 2024-07-31 12779995 frs-core:MotorVehicles 2023-07-31 12779995 frs-core:PlantMachinery 2024-07-31 12779995 frs-core:PlantMachinery 2023-08-01 2024-07-31 12779995 frs-core:PlantMachinery 2023-07-31 12779995 frs-core:WithinOneYear 2024-07-31 12779995 frs-core:ShareCapital 2024-07-31 12779995 frs-core:RetainedEarningsAccumulatedLosses 2024-07-31 12779995 frs-bus:PrivateLimitedCompanyLtd 2023-08-01 2024-07-31 12779995 frs-bus:FilletedAccounts 2023-08-01 2024-07-31 12779995 frs-bus:SmallEntities 2023-08-01 2024-07-31 12779995 frs-bus:AuditExempt-NoAccountantsReport 2023-08-01 2024-07-31 12779995 frs-bus:SmallCompaniesRegimeForAccounts 2023-08-01 2024-07-31 12779995 frs-bus:Director1 2023-08-01 2024-07-31 12779995 frs-bus:Director1 2023-07-31 12779995 frs-bus:Director1 2024-07-31 12779995 frs-bus:Director2 2023-08-01 2024-07-31 12779995 frs-bus:Director2 2023-07-31 12779995 frs-bus:Director2 2024-07-31 12779995 frs-countries:EnglandWales 2023-08-01 2024-07-31 12779995 2022-07-31 12779995 2023-07-31 12779995 2022-08-01 2023-07-31 12779995 frs-core:CurrentFinancialInstruments 2023-07-31 12779995 frs-core:Non-currentFinancialInstruments 2023-07-31 12779995 frs-core:BetweenOneFiveYears 2023-07-31 12779995 frs-core:WithinOneYear 2023-07-31 12779995 frs-core:ShareCapital 2023-07-31 12779995 frs-core:RetainedEarningsAccumulatedLosses 2023-07-31
Registered number: 12779995
Skiddaw Logistics Ltd
Unaudited Financial Statements
For The Year Ended 31 July 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 12779995
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 118,264 94,269
118,264 94,269
CURRENT ASSETS
Debtors 5 241,705 197,567
Cash at bank and in hand 136,260 59,767
377,965 257,334
Creditors: Amounts Falling Due Within One Year 6 (397,944 ) (260,632 )
NET CURRENT ASSETS (LIABILITIES) (19,979 ) (3,298 )
TOTAL ASSETS LESS CURRENT LIABILITIES 98,285 90,971
Creditors: Amounts Falling Due After More Than One Year 7 (68,119 ) (67,145 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (29,566 ) (23,567 )
NET ASSETS 600 259
CAPITAL AND RESERVES
Called up share capital 9 2 2
Profit and Loss Account 598 257
SHAREHOLDERS' FUNDS 600 259
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For the year ending 31 July 2024 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 James Porter
Director
27/09/2024
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Skiddaw Logistics Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12779995 . The registered office is Woodland Industrial Estate, Longtown, Carlisle, CA6 5TR.
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:
Plant & Machinery 20% Reducing balance
Motor Vehicles 25% Reducing balance
Fixtures & Fittings 25% Straight line
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.
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2.5. 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 year was: 4 (2023: 5)
4 5
4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Total
£ £ £ £
Cost
As at 1 August 2023 6,398 97,326 34,902 138,626
Additions 11,825 44,250 4,565 60,640
As at 31 July 2024 18,223 141,576 39,467 199,266
Depreciation
As at 1 August 2023 1,047 24,581 18,729 44,357
Provided during the period 2,764 24,014 9,867 36,645
As at 31 July 2024 3,811 48,595 28,596 81,002
Net Book Value
As at 31 July 2024 14,412 92,981 10,871 118,264
As at 1 August 2023 5,351 72,745 16,173 94,269
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 139,801 149,873
Amounts owed by participating interests 9,000 9,000
Other debtors 92,904 38,694
241,705 197,567
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6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 31,246 20,171
Trade creditors 127,681 106,471
Other creditors 65,086 40,850
Taxation and social security 173,931 93,140
397,944 260,632
7. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 68,119 67,145
8. Obligations Under Finance Leases and Hire Purchase
2024 2023
£ £
The future minimum finance lease payments are as follows:
Not later than one year 31,246 20,171
Later than one year and not later than five years 68,119 67,145
99,365 87,316
99,365 87,316
9. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 2 2
10. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 August 2023 Amounts advanced Amounts repaid Amounts written off As at 31 July 2024
£ £ £ £ £
Mrs Jennifer Porter 16,515 43,952 16,515 - 43,952
Mr James Porter 16,515 43,952 16,515 - 43,952
The above loan has been repaid within nine months of the year end and has therefore had no interest charged.
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