Acorah Software Products - Accounts Production 16.5.460 false true 31 December 2023 1 July 2022 false 1 January 2024 31 December 2024 31 December 2024 12825206 Mr John Cox Mr Paul Pini Ms Josephine Roberts Ms Amy Trevethan iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12825206 2023-12-31 12825206 2024-12-31 12825206 2024-01-01 2024-12-31 12825206 frs-core:CurrentFinancialInstruments 2024-12-31 12825206 frs-core:ComputerEquipment 2024-12-31 12825206 frs-core:ComputerEquipment 2024-01-01 2024-12-31 12825206 frs-core:ComputerEquipment 2023-12-31 12825206 frs-core:PlantMachinery 2024-12-31 12825206 frs-core:PlantMachinery 2024-01-01 2024-12-31 12825206 frs-core:PlantMachinery 2023-12-31 12825206 frs-core:ShareCapital 2024-12-31 12825206 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 12825206 frs-bus:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 12825206 frs-bus:FilletedAccounts 2024-01-01 2024-12-31 12825206 frs-bus:SmallEntities 2024-01-01 2024-12-31 12825206 frs-bus:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 12825206 frs-bus:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 12825206 frs-bus:Director1 2024-01-01 2024-12-31 12825206 frs-bus:Director2 2024-01-01 2024-12-31 12825206 frs-bus:Director3 2024-01-01 2024-12-31 12825206 frs-bus:Director4 2024-01-01 2024-12-31 12825206 frs-countries:EnglandWales 2024-01-01 2024-12-31 12825206 2022-06-30 12825206 2023-12-31 12825206 2022-07-01 2023-12-31 12825206 frs-core:CurrentFinancialInstruments 2023-12-31 12825206 frs-core:ShareCapital 2023-12-31 12825206 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31
Registered number: 12825206
Think Expo Logistics Ltd
Unaudited Financial Statements
For The Year Ended 31 December 2024
Think Expo Logistics Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
Think Expo Logistics Ltd
Balance Sheet
As At 31 December 2024
Balance Sheet
Registered number: 12825206

| 31 December 2024 | 31 December 2023
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 5,804 |  | 4,591
|  |  | 5,804 |  | 4,591
CURRENT ASSETS
Debtors | 5 | 359,980 |  | 370,689 |
Cash at bank and in hand |  | 159,873 |  | 135,545 |
|  | 519,853 |  | 506,234 |
Creditors: Amounts Falling Due Within One Year | 6 | (177,188 ) |  | (212,859 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 342,665 |  | 293,375
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 348,469 |  | 297,966
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (1,451 ) |  | -
NET ASSETS |  |  | 347,018 |  | 297,966
CAPITAL AND RESERVES
Called up share capital | 7 |  | 1,000 |  | 1,000
Profit and Loss Account |  |  | 346,018 |  | 296,966
SHAREHOLDERS' FUNDS |  |  | 347,018 |  | 297,966

Page 1
Page 2
Think Expo Logistics Ltd
Balance Sheet (continued)
As At 31 December 2024
For the year 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 John Cox Director
10 November 2025

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Think Expo Logistics Ltd
Notes to the Financial Statements
For The Year Ended 31 December 2024
Notes to the Financial Statements
1. General Information
Think Expo Logistics Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12825206 . The registered office is Golwg-Y-Mynydd, Talachddu, Brecon, Powys, Wales, LD3 0UG.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
These financial statements are presented in pound sterling which is the functional currency of the company.
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.
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 | 25% reducing balance
Computer Equipment | 25% reducing balance

2.4. Financial Instruments
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially measured at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
2.5. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
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.
...CONTINUED
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Page 4
Think Expo Logistics Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2024
2.6. 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 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: 7 (2023: 4)
7 4
4. Tangible Assets

| Plant & Machinery | Computer Equipment | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 January 2024 | - | 6,316 | 6,316
Additions | 1,183 | 1,500 | 2,683
As at 31 December 2024 | 1,183 | 7,816 | 8,999
Depreciation
As at 1 January 2024 | - | 1,725 | 1,725
Provided during the period | 175 | 1,295 | 1,470
As at 31 December 2024 | 175 | 3,020 | 3,195
Net Book Value
As at 31 December 2024 | 1,008 | 4,796 | 5,804
As at 1 January 2024 | - | 4,591 | 4,591

5. Debtors

| 31 December 2024 |  | 31 December 2023
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 356,599 |  | 368,156
Amounts owed by group undertakings | 675 |  | -
Other debtors | 2,706 |  | 2,533
| 359,980 |  | 370,689

6. Creditors: Amounts Falling Due Within One Year

| 31 December 2024 |  | 31 December 2023
--- | --- | --- | ---
| £ |  | £
Trade creditors | 96,885 |  | 75,538
Other creditors | 48,366 |  | 48,266
Taxation and social security | 31,937 |  | 89,055
| 177,188 |  | 212,859

Page 4
Page 5
Think Expo Logistics Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2024
7. Share Capital

| 31 December 2024 |  | 31 December 2023
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 1,000 |  | 1,000

8. Transition to FRS 102
This is the first year in which the financial statements have been prepared under FRS102 Section 1A and there were no changes to the comparatives.
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