Acorah Software Products - Accounts Production 16.3.350 false true 30 April 2023 1 May 2022 false 1 May 2023 30 April 2024 30 April 2024 08470176 A L Pilsniak W S Pilsniak iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08470176 2023-04-30 08470176 2024-04-30 08470176 2023-05-01 2024-04-30 08470176 frs-core:CurrentFinancialInstruments 2024-04-30 08470176 frs-core:Non-currentFinancialInstruments 2024-04-30 08470176 frs-core:BetweenOneFiveYears 2024-04-30 08470176 frs-core:FurnitureFittings 2024-04-30 08470176 frs-core:FurnitureFittings 2023-05-01 2024-04-30 08470176 frs-core:FurnitureFittings 2023-04-30 08470176 frs-core:MotorVehicles 2024-04-30 08470176 frs-core:MotorVehicles 2023-05-01 2024-04-30 08470176 frs-core:MotorVehicles 2023-04-30 08470176 frs-core:WithinOneYear 2024-04-30 08470176 frs-core:ShareCapital 2024-04-30 08470176 frs-core:RetainedEarningsAccumulatedLosses 2024-04-30 08470176 frs-bus:PrivateLimitedCompanyLtd 2023-05-01 2024-04-30 08470176 frs-bus:FilletedAccounts 2023-05-01 2024-04-30 08470176 frs-bus:SmallEntities 2023-05-01 2024-04-30 08470176 frs-bus:AuditExempt-NoAccountantsReport 2023-05-01 2024-04-30 08470176 frs-bus:SmallCompaniesRegimeForAccounts 2023-05-01 2024-04-30 08470176 frs-bus:Director1 2023-05-01 2024-04-30 08470176 frs-bus:Director2 2023-05-01 2024-04-30 08470176 frs-bus:Director2 2023-04-30 08470176 frs-bus:Director2 2024-04-30 08470176 frs-countries:EnglandWales 2023-05-01 2024-04-30 08470176 2022-04-30 08470176 2023-04-30 08470176 2022-05-01 2023-04-30 08470176 frs-core:CurrentFinancialInstruments 2023-04-30 08470176 frs-core:Non-currentFinancialInstruments 2023-04-30 08470176 frs-core:BetweenOneFiveYears 2023-04-30 08470176 frs-core:WithinOneYear 2023-04-30 08470176 frs-core:ShareCapital 2023-04-30 08470176 frs-core:RetainedEarningsAccumulatedLosses 2023-04-30
Registered number: 08470176
Delta Transport (Uk) Limited
Financial Statements
For The Year Ended 30 April 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 08470176
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 117,298 108,205
117,298 108,205
CURRENT ASSETS
Stocks 5 28,693 26,932
Debtors 6 644,008 536,291
Cash at bank and in hand 2,427 -
675,128 563,223
Creditors: Amounts Falling Due Within One Year 7 (664,592 ) (526,078 )
NET CURRENT ASSETS (LIABILITIES) 10,536 37,145
TOTAL ASSETS LESS CURRENT LIABILITIES 127,834 145,350
Creditors: Amounts Falling Due After More Than One Year 8 (40,169 ) (61,378 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (20,570 ) (18,466 )
NET ASSETS 67,095 65,506
CAPITAL AND RESERVES
Called up share capital 10 100 100
Profit and Loss Account 66,995 65,406
SHAREHOLDERS' FUNDS 67,095 65,506
Page 1
Page 2
For the year ending 30 April 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
W S Pilsniak
Director
25th April 2025
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
Delta Transport (Uk) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08470176 . The registered office is 109 Coleman Road, Leicester, LE5 4LE.
The presentation currency of the financial statements is the Pound Sterling (£).
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, excluding discounts, rebates, value added tax and other sales taxes.
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:
Motor Vehicles 20% on reducing balance
Fixtures & Fittings 20% on cost
2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised in the balance sheet. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.
The interest element of these obligations is charged to the profit and loss account over the relevant period. The capital element of the future payments is treated as a liability.
2.5. Stocks and Work in Progress
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
2.6. Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.
Current or deferred taxation assets and liabilities are not discounted.
Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.
Deferred Tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.
Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.
Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
2.7. Pensions
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 14 (2023: 10)
14 10
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Page 4
4. Tangible Assets
Motor Vehicles Fixtures & Fittings Total
£ £ £
Cost
As at 1 May 2023 172,074 38,992 211,066
Additions 39,500 916 40,416
As at 30 April 2024 211,574 39,908 251,482
Depreciation
As at 1 May 2023 76,069 26,792 102,861
Provided during the period 27,101 4,222 31,323
As at 30 April 2024 103,170 31,014 134,184
Net Book Value
As at 30 April 2024 108,404 8,894 117,298
As at 1 May 2023 96,005 12,200 108,205
5. Stocks
2024 2023
£ £
Stock 28,693 26,932
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 472,269 371,626
Other debtors 171,739 164,665
644,008 536,291
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 21,777 18,361
Trade creditors 470,683 366,069
Bank loans and overdrafts 24,822 34,478
Other creditors 98,017 92,823
Taxation and social security 49,293 14,347
664,592 526,078
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8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 20,050 24,961
Bank loans 20,119 30,809
Other creditors - 5,608
40,169 61,378
9. Obligations Under Finance Leases and Hire Purchase
2024 2023
£ £
The future minimum finance lease payments are as follows:
Not later than one year 21,777 18,361
Later than one year and not later than five years 20,050 24,961
41,827 43,322
41,827 43,322
10. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
11. Directors Advances, Credits and Guarantees
The following advances and credits to directors subsisted during the current and prior periods:
As at 1 May 2023 Amounts advanced Amounts repaid Amounts written off As at 30 April 2024
£ £ £ £ £
Mr Andrzej Pilsniak (69,647 ) 14,601 (15,639 ) - (70,685 )
The above loan is unsecured, interest free and repayable on demand.
Page 5