Acorah Software Products - Accounts Production 16.6.950 false true 29 February 2024 1 March 2023 false 1 March 2024 28 February 2025 28 February 2025 09448155 K P Scanlan C R Scanlan iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09448155 2024-02-29 09448155 2025-02-28 09448155 2024-03-01 2025-02-28 09448155 frs-core:CurrentFinancialInstruments 2025-02-28 09448155 frs-core:Non-currentFinancialInstruments 2025-02-28 09448155 frs-core:BetweenOneFiveYears 2025-02-28 09448155 frs-core:FurnitureFittings 2025-02-28 09448155 frs-core:FurnitureFittings 2024-03-01 2025-02-28 09448155 frs-core:FurnitureFittings 2024-02-29 09448155 frs-core:MotorVehicles 2025-02-28 09448155 frs-core:MotorVehicles 2024-03-01 2025-02-28 09448155 frs-core:MotorVehicles 2024-02-29 09448155 frs-core:PlantMachinery 2025-02-28 09448155 frs-core:PlantMachinery 2024-03-01 2025-02-28 09448155 frs-core:PlantMachinery 2024-02-29 09448155 frs-core:WithinOneYear 2025-02-28 09448155 frs-core:ShareCapital 2025-02-28 09448155 frs-core:RetainedEarningsAccumulatedLosses 2025-02-28 09448155 frs-bus:PrivateLimitedCompanyLtd 2024-03-01 2025-02-28 09448155 frs-bus:FilletedAccounts 2024-03-01 2025-02-28 09448155 frs-bus:SmallEntities 2024-03-01 2025-02-28 09448155 frs-bus:AuditExempt-NoAccountantsReport 2024-03-01 2025-02-28 09448155 frs-bus:SmallCompaniesRegimeForAccounts 2024-03-01 2025-02-28 09448155 frs-bus:Director1 2024-03-01 2025-02-28 09448155 frs-bus:Director2 2024-03-01 2025-02-28 09448155 frs-countries:EnglandWales 2024-03-01 2025-02-28 09448155 2023-02-28 09448155 2024-02-29 09448155 2023-03-01 2024-02-29 09448155 frs-core:CurrentFinancialInstruments 2024-02-29 09448155 frs-core:Non-currentFinancialInstruments 2024-02-29 09448155 frs-core:BetweenOneFiveYears 2024-02-29 09448155 frs-core:WithinOneYear 2024-02-29 09448155 frs-core:ShareCapital 2024-02-29 09448155 frs-core:RetainedEarningsAccumulatedLosses 2024-02-29
Registered number: 09448155
Scanlan's Light Haulage Limited
Unaudited Financial Statements
For The Year Ended 28 February 2025
Shaw Austin
Chartered Accountants
45 City Road
Chester
CH1 3AE
Scanlan's Light Haulage Limited
Contents
Contents

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

Page 1
Scanlan's Light Haulage Limited
Balance Sheet
As At 28 February 2025
Balance Sheet
Registered number: 09448155

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 1,089,907 |  | 419,494
|  |  | 1,089,907 |  | 419,494
CURRENT ASSETS
Debtors | 5 | 370,851 |  | 236,334 |
Cash at bank and in hand |  | 681,962 |  | 708,594 |
|  | 1,052,813 |  | 944,928 |
Creditors: Amounts Falling Due Within One Year | 6 | (359,022 ) |  | (293,271 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 693,791 |  | 651,657
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 1,783,698 |  | 1,071,151
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (565,068 ) |  | (56,332 )
NET ASSETS |  |  | 1,218,630 |  | 1,014,819
CAPITAL AND RESERVES
Called up share capital | 9 |  | 10 |  | 10
Profit and Loss Account |  |  | 1,218,620 |  | 1,014,809
SHAREHOLDERS' FUNDS |  |  | 1,218,630 |  | 1,014,819

Page 1
Page 2
Scanlan's Light Haulage Limited
Balance Sheet (continued)
As At 28 February 2025
For the year ending 28 February 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

K P Scanlan Director | C R Scanlan Director
18 November 2025

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Scanlan's Light Haulage Limited
Notes to the Financial Statements
For The Year Ended 28 February 2025
Notes to the Financial Statements
1. General Information
Scanlan's Light Haulage Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09448155 . The registered office is 45 City Road, Chester, CH1 3AE.
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.
The presentational currency is £ Sterling and all amounts are rounded to the nearest £.
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 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 | 33% on cost
Motor Vehicles | 25% on net book value
Property Improvements | 2% on cost

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.
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.
Current tax for the year is recognised in profit or loss, except when it relates to items that are recognised in other comprehensive income or directly in equity, in which case, the current tax is also recognised in other comprehensive income or directly in equity respectively.
2.6. Pensions
The company makes contributions into employees' defined pension contribution schemes. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 43 (2024: 39)
43 39
Page 3
Page 4
Scanlan's Light Haulage Limited
Notes to the Financial Statements (continued)
For The Year Ended 28 February 2025
4. Tangible Assets

| Plant & Machinery | Motor Vehicles | Property Improvements | Total
--- | --- | --- | --- | ---
| £ | £ | £ | £
Cost
As at 1 March 2024 | 7,061 | 976,776 | - | 983,837
Additions | 2,449 | 942,881 | 71,582 | 1,016,912
Disposals | - | (21,745 ) | - | (21,745 )
As at 28 February 2025 | 9,510 | 1,897,912 | 71,582 | 1,979,004
Depreciation
As at 1 March 2024 | 6,409 | 557,934 | - | 564,343
Provided during the period | 1,241 | 339,299 | 1,432 | 341,972
Disposals | - | (17,218 ) | - | (17,218 )
As at 28 February 2025 | 7,650 | 880,015 | 1,432 | 889,097
Net Book Value
As at 28 February 2025 | 1,860 | 1,017,897 | 70,150 | 1,089,907
As at 1 March 2024 | 652 | 418,842 | - | 419,494

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 247,137 |  | 134,760
Other debtors | 123,714 |  | 101,574
| 370,851 |  | 236,334

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 230,132 |  | 40,676
Trade creditors | 44,596 |  | 26,125
Other creditors | 6,711 |  | 4,304
Taxation and social security | 77,583 |  | 222,166
| 359,022 |  | 293,271

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 565,068 |  | 56,332

Page 4
Page 5
Scanlan's Light Haulage Limited
Notes to the Financial Statements (continued)
For The Year Ended 28 February 2025
8. Obligations Under Finance Leases and Hire Purchase

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
The future minimum finance lease payments are as follows:
Not later than one year | 230,132 |  | 40,676
Later than one year and not later than five years | 565,068 |  | 56,332
| 795,200 |  | 97,008
| 795,200 |  | 97,008

9. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 10 |  | 10

10. Related Party Transactions
The directors have made an interest free loan available to the company of £188 (2024 - £445) which is repayable on demand.
Page 5