Acorah Software Products - Accounts Production 16.5.460 false true 31 January 2024 1 February 2023 false 1 February 2024 31 January 2025 31 January 2025 04147230 Mr Michael Clark iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04147230 2024-01-31 04147230 2025-01-31 04147230 2024-02-01 2025-01-31 04147230 frs-core:CurrentFinancialInstruments 2025-01-31 04147230 frs-core:Non-currentFinancialInstruments 2025-01-31 04147230 frs-core:BetweenOneFiveYears 2025-01-31 04147230 frs-core:FurnitureFittings 2025-01-31 04147230 frs-core:FurnitureFittings 2024-02-01 2025-01-31 04147230 frs-core:FurnitureFittings 2024-01-31 04147230 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-01-31 04147230 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-02-01 2025-01-31 04147230 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-01-31 04147230 frs-core:MotorVehicles 2025-01-31 04147230 frs-core:MotorVehicles 2024-02-01 2025-01-31 04147230 frs-core:MotorVehicles 2024-01-31 04147230 frs-core:PlantMachinery 2025-01-31 04147230 frs-core:PlantMachinery 2024-02-01 2025-01-31 04147230 frs-core:PlantMachinery 2024-01-31 04147230 frs-core:WithinOneYear 2025-01-31 04147230 frs-core:ShareCapital 2025-01-31 04147230 frs-core:RetainedEarningsAccumulatedLosses 2025-01-31 04147230 frs-bus:PrivateLimitedCompanyLtd 2024-02-01 2025-01-31 04147230 frs-bus:FilletedAccounts 2024-02-01 2025-01-31 04147230 frs-bus:SmallEntities 2024-02-01 2025-01-31 04147230 frs-bus:AuditExempt-NoAccountantsReport 2024-02-01 2025-01-31 04147230 frs-bus:SmallCompaniesRegimeForAccounts 2024-02-01 2025-01-31 04147230 frs-bus:Director1 2024-02-01 2025-01-31 04147230 frs-countries:EnglandWales 2024-02-01 2025-01-31 04147230 2023-01-31 04147230 2024-01-31 04147230 2023-02-01 2024-01-31 04147230 frs-core:CurrentFinancialInstruments 2024-01-31 04147230 frs-core:Non-currentFinancialInstruments 2024-01-31 04147230 frs-core:BetweenOneFiveYears 2024-01-31 04147230 frs-core:WithinOneYear 2024-01-31 04147230 frs-core:ShareCapital 2024-01-31 04147230 frs-core:RetainedEarningsAccumulatedLosses 2024-01-31
Registered number: 04147230
Clark Lifting Solutions UK Ltd
Unaudited Financial Statements
For The Year Ended 31 January 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 04147230
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 4,729,812 4,337,436
4,729,812 4,337,436
CURRENT ASSETS
Debtors 5 149,768 196,076
Cash at bank and in hand 119 91,172
149,887 287,248
Creditors: Amounts Falling Due Within One Year 6 (584,507 ) (557,740 )
NET CURRENT ASSETS (LIABILITIES) (434,620 ) (270,492 )
TOTAL ASSETS LESS CURRENT LIABILITIES 4,295,192 4,066,944
Creditors: Amounts Falling Due After More Than One Year 7 (2,481,638 ) (2,376,955 )
PROVISIONS FOR LIABILITIES
Deferred Taxation 9 (343,143 ) (308,925 )
NET ASSETS 1,470,411 1,381,064
CAPITAL AND RESERVES
Called up share capital 10 1 1
Profit and Loss Account 1,470,410 1,381,063
SHAREHOLDERS' FUNDS 1,470,411 1,381,064
Page 1
Page 2
For the year ending 31 January 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 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 Michael Clark
Director
29th August 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
Clark Lifting Solutions UK Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 04147230 . The registered office is Bridge Garage, Henfield Road, Cowfold, West Sussex, RH13 8DT.
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 comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. 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 1% straight line
Plant & Machinery 5% reducing balance, but not in year of purchase.
Motor Vehicles 20% reducing balance
Fixtures & Fittings 10% reducing balance
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 the profit and loss account as incurred.
2.5. Taxation
The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in periods in which the timing differences reverse, based on tax rates and the law enacted or substantively enacted at the balance sheet date.
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Page 4
3. Average Number of Employees
Average number of employees, including directors, during the year was:
2025 2024
Office and administration 1 1
Sales, marketing and distribution 5 5
6 6
4. Tangible Assets
Land & Property
Freehold Plant & Machinery Motor Vehicles Fixtures & Fittings Total
£ £ £ £ £
Cost
As at 1 February 2024 1,042,344 3,596,642 27,322 45,046 4,711,354
Additions 58,500 472,665 - - 531,165
As at 31 January 2025 1,100,844 4,069,307 27,322 45,046 5,242,519
Depreciation
As at 1 February 2024 62,776 251,266 27,322 32,554 373,918
Provided during the period 10,423 126,978 - 1,388 138,789
As at 31 January 2025 73,199 378,244 27,322 33,942 512,707
Net Book Value
As at 31 January 2025 1,027,645 3,691,063 - 11,104 4,729,812
As at 1 February 2024 979,568 3,345,376 - 12,492 4,337,436
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 143,952 138,551
Other taxes and social security 5,816 57,525
149,768 196,076
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Page 5
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 347,688 367,655
Trade creditors 54,814 47,050
Bank loans and overdrafts 168,205 127,235
Accruals and deferred income 1,800 3,800
Director's loan account 12,000 12,000
584,507 557,740
7. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 820,004 680,070
Bank loans 97,731 132,982
Directors loan account 1,563,903 1,563,903
2,481,638 2,376,955
8. Obligations Under Finance Leases and Hire Purchase
2025 2024
£ £
The future minimum finance lease payments are as follows:
Not later than one year 347,688 367,655
Later than one year and not later than five years 820,004 680,070
1,167,692 1,047,725
1,167,692 1,047,725
9. Deferred Taxation
The provision for deferred tax is made up as follows:
2025 2024
£ £
Other timing differences 343,143 308,925
10. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 1 1
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