Acorah Software Products - Accounts Production 16.2.850 false true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 09055971 Mr Habiburrahman Maljee Mr Jabir Patel iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09055971 2024-03-31 09055971 2025-03-31 09055971 2024-04-01 2025-03-31 09055971 frs-core:ComputerEquipment 2024-04-01 2025-03-31 09055971 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-04-01 2025-03-31 09055971 frs-core:FurnitureFittings 2024-04-01 2025-03-31 09055971 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-04-01 2025-03-31 09055971 frs-core:MotorVehicles 2024-04-01 2025-03-31 09055971 frs-core:PlantMachinery 2024-04-01 2025-03-31 09055971 frs-core:WithinOneYear 2025-03-31 09055971 frs-core:ShareCapital 2025-03-31 09055971 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 09055971 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 09055971 frs-bus:AbridgedAccounts 2024-04-01 2025-03-31 09055971 frs-bus:SmallEntities 2024-04-01 2025-03-31 09055971 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 09055971 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 09055971 frs-bus:Director1 2024-04-01 2025-03-31 09055971 frs-bus:Director2 2024-04-01 2025-03-31 09055971 frs-countries:EnglandWales 2024-04-01 2025-03-31 09055971 2023-03-31 09055971 2024-03-31 09055971 2023-04-01 2024-03-31 09055971 frs-core:WithinOneYear 2024-03-31 09055971 frs-core:ShareCapital 2024-03-31 09055971 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: 09055971
Universal Freight Solutions Limited
ABRIDGED Financial Statements
For The Year Ended 31 March 2025
Contents
Page
Company Information 1
Abridged Balance Sheet 2—3
Notes to the Abridged Financial Statements 4—5
Page 1
Company Information
Directors Mr Habiburrahman Maljee
Mr Jabir Patel
Company Number 09055971
Registered Office Unit 1 Radclyffe Park
Pheobe Street
Salford
Manchester
M5 3PH
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Abridged Balance Sheet
Registered number: 09055971
2025 2024
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 31,284 35,195
Tangible Assets 5 28,061 38,652
59,345 73,847
CURRENT ASSETS
Stocks 1,130 6,345
Debtors 14,327 28,271
Cash at bank and in hand 7,883 5,051
23,340 39,667
Creditors: Amounts Falling Due Within One Year (107,420 ) (130,323 )
NET CURRENT ASSETS (LIABILITIES) (84,080 ) (90,656 )
TOTAL ASSETS LESS CURRENT LIABILITIES (24,735 ) (16,809 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (5,332 ) (7,384 )
NET LIABILITIES (30,067 ) (24,193 )
CAPITAL AND RESERVES
Called up share capital 7 100 100
Profit and Loss Account (30,167 ) (24,293 )
SHAREHOLDERS' FUNDS (30,067) (24,193)
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For the year ending 31 March 2025 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.
All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 31 March 2025 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
Mr Habiburrahman Maljee
Director
17/04/2025
The notes on pages 4 to 5 form part of these financial statements.
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Page 4
Notes to the Abridged Financial Statements
1. General Information
Universal Freight Solutions Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09055971 . The registered office is Unit 1 Radclyffe Park, Pheobe Street, Salford, Manchester, M5 3PH.
The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.
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. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are franchise fees. It is amortised to profit and loss account over its estimated economic life of ten years.
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:
Leasehold 10% on cost
Plant & Machinery 25% on reducing balance
Motor Vehicles 25% on reducing balance
Fixtures & Fittings 15% on reducing balance
Computer Equipment 50% on cost
2.5. 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.
2.6. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 5 (2024: 6)
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4. Intangible Assets
Total
£
Cost
As at 1 April 2024 39,105
As at 31 March 2025 39,105
Amortisation
As at 1 April 2024 3,910
Provided during the period 3,911
As at 31 March 2025 7,821
Net Book Value
As at 31 March 2025 31,284
As at 1 April 2024 35,195
5. Tangible Assets
Total
£
Cost
As at 1 April 2024 100,396
As at 31 March 2025 100,396
Depreciation
As at 1 April 2024 61,744
Provided during the period 10,591
As at 31 March 2025 72,335
Net Book Value
As at 31 March 2025 28,061
As at 1 April 2024 38,652
6. Obligations Under Finance Leases and Hire Purchase
2025 2024
£ £
The future minimum finance lease payments are as follows:
Not later than one year 18,999 25,686
7. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
8. Contingent Liabilities
There were no contingent liabilities at either the beginning or at the end of financial year.
9. Capital Commitments
The company had no capital commitments as at 31 March 2025 or 31 March 2024.
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