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 06809943 Mr Karl Brown Mr Ian Wilson Mr Karl Brown K Brown true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 06809943 2024-03-31 06809943 2025-03-31 06809943 2024-04-01 2025-03-31 06809943 frs-core:CurrentFinancialInstruments 2025-03-31 06809943 frs-core:Non-currentFinancialInstruments 2025-03-31 06809943 frs-core:BetweenOneFiveYears 2025-03-31 06809943 frs-core:FurnitureFittings 2025-03-31 06809943 frs-core:FurnitureFittings 2024-04-01 2025-03-31 06809943 frs-core:FurnitureFittings 2024-03-31 06809943 frs-core:NetGoodwill 2025-03-31 06809943 frs-core:NetGoodwill 2024-04-01 2025-03-31 06809943 frs-core:NetGoodwill 2024-03-31 06809943 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-03-31 06809943 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 06809943 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-03-31 06809943 frs-core:MotorVehicles 2025-03-31 06809943 frs-core:MotorVehicles 2024-04-01 2025-03-31 06809943 frs-core:MotorVehicles 2024-03-31 06809943 frs-core:PlantMachinery 2024-04-01 2025-03-31 06809943 frs-core:RevaluationReserve 2024-04-01 2025-03-31 06809943 frs-core:RevaluationReserve 2024-03-31 06809943 frs-core:RevaluationReserve 2025-03-31 06809943 frs-core:ShareCapital 2025-03-31 06809943 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 06809943 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 06809943 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 06809943 frs-bus:SmallEntities 2024-04-01 2025-03-31 06809943 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 06809943 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 06809943 1 2024-04-01 2025-03-31 06809943 frs-core:UnlistedNon-exchangeTraded 2025-03-31 06809943 frs-core:UnlistedNon-exchangeTraded 2024-03-31 06809943 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2024-03-31 06809943 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2025-03-31 06809943 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-03-31 06809943 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2025-03-31 06809943 frs-bus:Director1 2024-04-01 2025-03-31 06809943 frs-bus:Director2 2024-04-01 2025-03-31 06809943 frs-bus:CompanySecretary1 2024-04-01 2025-03-31 06809943 frs-countries:EnglandWales 2024-04-01 2025-03-31 06809943 2023-03-31 06809943 2024-03-31 06809943 2023-04-01 2024-03-31 06809943 frs-core:CurrentFinancialInstruments 2024-03-31 06809943 frs-core:Non-currentFinancialInstruments 2024-03-31 06809943 frs-core:BetweenOneFiveYears 2024-03-31 06809943 frs-core:WithinOneYear 2024-03-31 06809943 frs-core:RevaluationReserve 2024-03-31 06809943 frs-core:ShareCapital 2024-03-31 06809943 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: 06809943
Direct Express Logistics Doncaster Limited
Unaudited Financial Statements
For The Year Ended 31 March 2025
Enterprise Chartered Certified Accountants
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 06809943
2025 2024
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 221,521 275,771
Tangible Assets 5 2,009,180 1,549,926
Investments 6 150,000 150,000
2,380,701 1,975,697
CURRENT ASSETS
Debtors 7 1,234,094 1,399,485
Cash at bank and in hand 75,515 35,136
1,309,609 1,434,621
Creditors: Amounts Falling Due Within One Year 8 (996,912 ) (1,260,412 )
NET CURRENT ASSETS (LIABILITIES) 312,697 174,209
TOTAL ASSETS LESS CURRENT LIABILITIES 2,693,398 2,149,906
Creditors: Amounts Falling Due After More Than One Year 9 (773,998 ) (699,169 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (264,537 ) (74,982 )
NET ASSETS 1,654,863 1,375,755
CAPITAL AND RESERVES
Called up share capital 11 5 5
Revaluation reserve 12 636,726 298,968
Profit and Loss Account 1,018,132 1,076,782
SHAREHOLDERS' FUNDS 1,654,863 1,375,755
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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.
On behalf of the board
Mr Karl Brown
Director
04/08/2025
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
Direct Express Logistics Doncaster Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06809943 . The registered office is Unit 2 Alpha Court, Thorne, Doncaster, DN8 5TZ.
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 - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 20 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:
Freehold 4% straight line
Plant & Machinery 20% reducing balance
Motor Vehicles 25% reducing balance
Fixtures & Fittings 20% reducing balance
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.
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2.6. 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.
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: 54 (2024: 54)
54 54
4. Intangible Assets
Goodwill
£
Cost
As at 1 April 2024 1,085,000
As at 31 March 2025 1,085,000
Amortisation
As at 1 April 2024 809,229
Provided during the period 54,250
As at 31 March 2025 863,479
Net Book Value
As at 31 March 2025 221,521
As at 1 April 2024 275,771
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5. Tangible Assets
Land & Property
Freehold Motor Vehicles Fixtures & Fittings Total
£ £ £ £
Cost or Valuation
As at 1 April 2024 1,250,000 769,127 150,716 2,169,843
Additions - 88,015 10,596 98,611
Disposals - (485,844 ) - (485,844 )
Revaluation 550,000 - - 550,000
As at 31 March 2025 1,800,000 371,298 161,312 2,332,610
Depreciation
As at 1 April 2024 - 511,646 108,271 619,917
Provided during the period - 102,956 10,179 113,135
Disposals - (409,622 ) - (409,622 )
As at 31 March 2025 - 204,980 118,450 323,430
Net Book Value
As at 31 March 2025 1,800,000 166,318 42,862 2,009,180
As at 1 April 2024 1,250,000 257,481 42,445 1,549,926
The freehold property of the company was revalued by PPH Commercial, on an open market value basis on 20 March 2025.
6. Investments
Unlisted
£
Cost
As at 1 April 2024 150,000
As at 31 March 2025 150,000
Provision
As at 1 April 2024 -
As at 31 March 2025 -
Net Book Value
As at 31 March 2025 150,000
As at 1 April 2024 150,000
7. Debtors
2025 2024
£ £
Due within one year
Trade debtors 863,546 1,031,395
Amounts owed by participating interests 90,328 90,328
Other debtors 280,220 277,762
1,234,094 1,399,485
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8. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts - 37,111
Trade creditors 761,670 849,379
Bank loans and overdrafts 185 64,720
Amounts owed to group undertakings 1,000 1,000
Other creditors 39,452 61,975
Taxation and social security 194,605 246,227
996,912 1,260,412
9. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 114,156 36,585
Bank loans 659,842 662,584
773,998 699,169
10. Obligations Under Finance Leases and Hire Purchase
2025 2024
£ £
The future minimum finance lease payments are as follows:
Not later than one year - 37,111
Later than one year and not later than five years 114,156 36,585
114,156 73,696
114,156 73,696
11. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 5 5
12. Reserves
Revaluation Reserve
£
As at 1 April 2024 298,968
Surplus on revaluation 337,758
As at 31 March 2025 636,726
13. Ultimate Controlling Party
The company's ultimate controlling party is K Brown by virtue of his ownership of 100% of the issued share capital in the company.
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