Acorah Software Products - Accounts Production 16.6.950 false true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 11284600 Mr Eugen Stoica iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11284600 2024-03-31 11284600 2025-03-31 11284600 2024-04-01 2025-03-31 11284600 frs-core:CurrentFinancialInstruments 2025-03-31 11284600 frs-core:Non-currentFinancialInstruments 2025-03-31 11284600 frs-core:BetweenOneFiveYears 2025-03-31 11284600 frs-core:MotorVehicles 2025-03-31 11284600 frs-core:MotorVehicles 2024-04-01 2025-03-31 11284600 frs-core:MotorVehicles 2024-03-31 11284600 frs-core:PlantMachinery 2025-03-31 11284600 frs-core:PlantMachinery 2024-04-01 2025-03-31 11284600 frs-core:PlantMachinery 2024-03-31 11284600 frs-core:ShareCapital 2025-03-31 11284600 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 11284600 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 11284600 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 11284600 frs-bus:SmallEntities 2024-04-01 2025-03-31 11284600 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 11284600 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 11284600 frs-bus:Director1 2024-04-01 2025-03-31 11284600 frs-core:CurrentFinancialInstruments 1 2025-03-31 11284600 frs-countries:EnglandWales 2024-04-01 2025-03-31 11284600 2023-03-31 11284600 2024-03-31 11284600 2023-04-01 2024-03-31 11284600 frs-core:CurrentFinancialInstruments 2024-03-31 11284600 frs-core:Non-currentFinancialInstruments 2024-03-31 11284600 frs-core:BetweenOneFiveYears 2024-03-31 11284600 frs-core:ShareCapital 2024-03-31 11284600 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31 11284600 frs-core:CurrentFinancialInstruments 1 2024-03-31
Registered number: 11284600
HDA Logistics Limited
Unaudited Financial Statements
For The Year Ended 31 March 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 11284600
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 38,905 51,873
38,905 51,873
CURRENT ASSETS
Debtors 5 56,474 55,376
Cash at bank and in hand 16,073 34,252
72,547 89,628
Creditors: Amounts Falling Due Within One Year 6 (70,054 ) (94,038 )
NET CURRENT ASSETS (LIABILITIES) 2,493 (4,410 )
TOTAL ASSETS LESS CURRENT LIABILITIES 41,398 47,463
Creditors: Amounts Falling Due After More Than One Year 7 (53,873 ) (65,683 )
NET LIABILITIES (12,475 ) (18,220 )
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account (12,575 ) (18,320 )
SHAREHOLDERS' FUNDS (12,475) (18,220)
Page 1
Page 2
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 member has 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 Eugen Stoica
Director
17/11/2025
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
HDA Logistics Limited is a private company, limited by shares, incorporated in England & Wales, registered number 11284600 . The registered office is 12 Tanglewood Close, Uxbridge, UB10 0DT.
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 25% Reducing balance
Motor Vehicles 25% 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. Government Grant
Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.
All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
Page 3
Page 4
4. Tangible Assets
Plant & Machinery Motor Vehicles Total
£ £ £
Cost
As at 1 April 2024 1,040 83,402 84,442
As at 31 March 2025 1,040 83,402 84,442
Depreciation
As at 1 April 2024 260 32,309 32,569
Provided during the period 195 12,773 12,968
As at 31 March 2025 455 45,082 45,537
Net Book Value
As at 31 March 2025 585 38,320 38,905
As at 1 April 2024 780 51,093 51,873
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 41,469 62,376
Other debtors (1) - Project Bespoke, Shutters Factory & Intercity Removals 15,005 (7,000 )
56,474 55,376
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors (1 ) -
Bank loans and overdrafts 28,452 20,527
VAT 14,999 20,377
Other creditors (1) - JM Solutions UK Ltd 15,005 7,000
Director's loan account 11,599 46,134
70,054 94,038
7. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 53,873 65,683
8. Obligations Under Finance Leases and Hire Purchase
2025 2024
£ £
The future minimum finance lease payments are as follows:
Later than one year and not later than five years 53,873 65,683
Page 4
Page 5
9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
Page 5