Acorah Software Products - Accounts Production 16.5.460 false true 30 November 2023 1 December 2022 false 1 December 2023 31 December 2024 31 December 2024 11082514 Mr Matthew Day Mr Paul Curd Mr Martin Day Mr Steven Johnson Mr Mark Jones Mr Christian Mouncey iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11082514 2023-11-30 11082514 2024-12-31 11082514 2023-12-01 2024-12-31 11082514 frs-core:CurrentFinancialInstruments 2024-12-31 11082514 frs-core:Non-currentFinancialInstruments 2024-12-31 11082514 frs-core:BetweenOneFiveYears 2024-12-31 11082514 frs-core:ComputerEquipment 2024-12-31 11082514 frs-core:ComputerEquipment 2023-12-01 2024-12-31 11082514 frs-core:ComputerEquipment 2023-11-30 11082514 frs-core:FurnitureFittings 2024-12-31 11082514 frs-core:FurnitureFittings 2023-12-01 2024-12-31 11082514 frs-core:FurnitureFittings 2023-11-30 11082514 frs-core:MotorVehicles 2024-12-31 11082514 frs-core:MotorVehicles 2023-12-01 2024-12-31 11082514 frs-core:MotorVehicles 2023-11-30 11082514 frs-core:PlantMachinery 2024-12-31 11082514 frs-core:PlantMachinery 2023-12-01 2024-12-31 11082514 frs-core:PlantMachinery 2023-11-30 11082514 frs-core:ShareCapital 2024-12-31 11082514 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 11082514 frs-bus:PrivateLimitedCompanyLtd 2023-12-01 2024-12-31 11082514 frs-bus:FilletedAccounts 2023-12-01 2024-12-31 11082514 frs-bus:SmallEntities 2023-12-01 2024-12-31 11082514 frs-bus:AuditExempt-NoAccountantsReport 2023-12-01 2024-12-31 11082514 frs-bus:SmallCompaniesRegimeForAccounts 2023-12-01 2024-12-31 11082514 frs-bus:Director1 2023-12-01 2024-12-31 11082514 frs-bus:Director1 2023-11-30 11082514 frs-bus:Director1 2024-12-31 11082514 frs-bus:Director2 2023-12-01 2024-12-31 11082514 frs-bus:Director2 2023-11-30 11082514 frs-bus:Director2 2024-12-31 11082514 frs-bus:Director3 2023-12-01 2024-12-31 11082514 frs-bus:Director3 2023-11-30 11082514 frs-bus:Director3 2024-12-31 11082514 frs-bus:Director4 2023-12-01 2024-12-31 11082514 frs-bus:Director4 2023-11-30 11082514 frs-bus:Director4 2024-12-31 11082514 frs-bus:Director5 2023-12-01 2024-12-31 11082514 frs-bus:Director5 2023-11-30 11082514 frs-bus:Director5 2024-12-31 11082514 frs-bus:Director6 2023-12-01 2024-12-31 11082514 frs-core:CurrentFinancialInstruments 1 2024-12-31 11082514 frs-core:CurrentFinancialInstruments 4 2024-12-31 11082514 frs-core:CurrentFinancialInstruments 7 2024-12-31 11082514 frs-countries:EnglandWales 2023-12-01 2024-12-31 11082514 2022-11-30 11082514 2023-11-30 11082514 2022-12-01 2023-11-30 11082514 frs-core:CurrentFinancialInstruments 2023-11-30 11082514 frs-core:Non-currentFinancialInstruments 2023-11-30 11082514 frs-core:BetweenOneFiveYears 2023-11-30 11082514 frs-core:ShareCapital 2023-11-30 11082514 frs-core:RetainedEarningsAccumulatedLosses 2023-11-30 11082514 frs-core:CurrentFinancialInstruments 1 2023-11-30 11082514 frs-core:CurrentFinancialInstruments 2 2023-11-30 11082514 frs-core:CurrentFinancialInstruments 4 2023-11-30 11082514 frs-core:CurrentFinancialInstruments 7 2023-11-30
Registered number: 11082514
Agile Global Logistics Group Ltd
Unaudited Financial Statements
For the Period 1 December 2023 to 31 December 2024
Eclipse Accountancy Ltd
Chartered Accountants
Fareham Innovation Centre
Merlin House
4 Meteor Way, Lee-on-the-Solent
Hampshire
PO13 9FU
Agile Global Logistics Group Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—6

Page 1
Agile Global Logistics Group Ltd
Balance Sheet
As At 31 December 2024
Balance Sheet
Registered number: 11082514

| 31 December 2024 | 30 November 2023
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 52,347 |  | 101,280
|  |  | 52,347 |  | 101,280
CURRENT ASSETS
Debtors | 5 | 1,096,387 |  | 1,047,231 |
Cash at bank and in hand |  | 550,697 |  | 307,813 |
|  | 1,647,084 |  | 1,355,044 |
Creditors: Amounts Falling Due Within One Year | 6 | (1,560,145 ) |  | (1,097,449 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 86,939 |  | 257,595
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 139,286 |  | 358,875
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (106,210 ) |  | (139,236 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (13,087 ) |  | (25,308 )
NET ASSETS |  |  | 19,989 |  | 194,331
CAPITAL AND RESERVES
Called up share capital | 9 |  | 100 |  | 100
Profit and Loss Account |  |  | 19,889 |  | 194,231
SHAREHOLDERS' FUNDS |  |  | 19,989 |  | 194,331

Page 1
Page 2
Agile Global Logistics Group Ltd
Balance Sheet (continued)
As At 31 December 2024
For the period ending 31 December 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 Mark Jones Director
16th October 2025

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Agile Global Logistics Group Ltd
Notes to the Financial Statements
For the Period 1 December 2023 to 31 December 2024
Notes to the Financial Statements
1. General Information
Agile Global Logistics Group Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11082514 . The registered office is 1 The Belfry, 4400 Parkway, Whiteley, Fareham, Hampshire, PO15 7FJ.
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. 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 | 5 years straight line
Motor Vehicles | 4 years straight line
Fixtures & Fittings | 5 years straight line
Computer Equipment | 2 years 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 the profit and loss account as incurred.
2.5. 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.
...CONTINUED
Page 3
Page 4
Agile Global Logistics Group Ltd
Notes to the Financial Statements (continued)
For the Period 1 December 2023 to 31 December 2024
2.5. Taxation - continued
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 period, 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 period was: 27 (2023: 24)
27 24
4. Tangible Assets

| Plant & Machinery | Motor Vehicles | Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Cost
As at 1 December 2023 | 3,902 | 133,494 | 53,064 | 44,454 | 234,914
Additions | - | - | 13,230 | 2,828 | 16,058
As at 31 December 2024 | 3,902 | 133,494 | 66,294 | 47,282 | 250,972
Depreciation
As at 1 December 2023 | 3,518 | 72,011 | 28,073 | 30,032 | 133,634
Provided during the period | 239 | 36,155 | 15,120 | 13,477 | 64,991
As at 31 December 2024 | 3,757 | 108,166 | 43,193 | 43,509 | 198,625
Net Book Value
As at 31 December 2024 | 145 | 25,328 | 23,101 | 3,773 | 52,347
As at 1 December 2023 | 384 | 61,483 | 24,991 | 14,422 | 101,280

5. Debtors

| 31 December 2024 |  | 30 November 2023
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 937,634 |  | 894,072
Prepayments and accrued income | 150,627 |  | 62,990
Other debtors - supplier deposit | - |  | 2,000
Non trade receivable TMP | 3,516 |  | 3,516
Employee Loans | 4,504 |  | 5,000
Other Debtors - Customs Duty | 106 |  | -
Corporation tax recoverable assets | - |  | 20,099
Directors' loan accounts | - |  | 59,554
| 1,096,387 |  | 1,047,231

Page 4
Page 5
Agile Global Logistics Group Ltd
Notes to the Financial Statements (continued)
For the Period 1 December 2023 to 31 December 2024
6. Creditors: Amounts Falling Due Within One Year

| 31 December 2024 |  | 30 November 2023
--- | --- | --- | ---
| £ |  | £
Trade creditors | 1,215,347 |  | 809,709
Corporation tax | 175,360 |  | 143,968
Other taxes and social security | 28,702 |  | 21,318
VAT | 102,511 |  | 65,224
Other creditors - pensions payable | 5,338 |  | 3,104
Customs Duty | - |  | 725
Accruals and deferred income | 32,887 |  | 53,401
| 1,560,145 |  | 1,097,449

7. Creditors: Amounts Falling Due After More Than One Year

| 31 December 2024 |  | 30 November 2023
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 78,028 |  | 92,145
Bank loans | 26,182 |  | 45,091
Other creditors - customer deposits | 2,000 |  | 2,000
| 106,210 |  | 139,236

8. Obligations Under Finance Leases and Hire Purchase

| 31 December 2024 |  | 30 November 2023
--- | --- | --- | ---
| £ |  | £
The future minimum finance lease payments are as follows:
Later than one year and not later than five years | 78,028 |  | 92,145

9. Share Capital

| 31 December 2024 |  | 30 November 2023
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

Page 5
Page 6
Agile Global Logistics Group Ltd
Notes to the Financial Statements (continued)
For the Period 1 December 2023 to 31 December 2024
10. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:

| As at 1 December 2023 | Amounts advanced | Amounts repaid | Amounts written off | As at 31 December 2024
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mr Matthew Day | 19,133 | - | 19,133 | - | -
Mr Paul Curd | 3,855 | - | 3,855 | - | -
Mr Martin Day | 675 | - | 675 | - | -
Mr Steven Johnson | 19,121 | - | 19,121 | - | -
Mr Mark Jones | 16,770 | - | 16,770 | - | -

The above loans are unsecured, interest free and repayable on demand.
Page 6