Acorah Software Products - Accounts Production 16.7.461 false true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 11477536 Mr S D Evans Mrs S A Evans iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11477536 2024-03-31 11477536 2025-03-31 11477536 2024-04-01 2025-03-31 11477536 frs-core:CurrentFinancialInstruments 2025-03-31 11477536 frs-core:Non-currentFinancialInstruments 2025-03-31 11477536 frs-core:MotorVehicles 2025-03-31 11477536 frs-core:MotorVehicles 2024-04-01 2025-03-31 11477536 frs-core:MotorVehicles 2024-03-31 11477536 frs-core:ShareCapital 2025-03-31 11477536 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 11477536 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 11477536 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 11477536 frs-bus:SmallEntities 2024-04-01 2025-03-31 11477536 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 11477536 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 11477536 frs-bus:Director1 2024-04-01 2025-03-31 11477536 frs-bus:Director2 2024-04-01 2025-03-31 11477536 frs-countries:EnglandWales 2024-04-01 2025-03-31 11477536 2023-03-31 11477536 2024-03-31 11477536 2023-04-01 2024-03-31 11477536 frs-core:CurrentFinancialInstruments 2024-03-31 11477536 frs-core:Non-currentFinancialInstruments 2024-03-31 11477536 frs-core:ShareCapital 2024-03-31 11477536 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: 11477536
S Evans Transport Limited
Unaudited Financial Statements
For The Year Ended 31 March 2025
S Evans Transport Limited
Contents
Contents

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

Page 1
S Evans Transport Limited
Balance Sheet
As At 31 March 2025
Balance Sheet
Registered number: 11477536

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 799,181 |  | 760,178
|  |  | 799,181 |  | 760,178
CURRENT ASSETS
Debtors | 5 | 306,726 |  | 138,819 |
Cash at bank and in hand |  | 184,289 |  | 132,789 |
|  | 491,015 |  | 271,608 |
Creditors: Amounts Falling Due Within One Year | 6 | (237,201 ) |  | (174,327 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 253,814 |  | 97,281
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 1,052,995 |  | 857,459
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (538,757 ) |  | (385,057 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (200,000 ) |  | (190,045 )
NET ASSETS |  |  | 314,238 |  | 282,357
CAPITAL AND RESERVES
Called up share capital | 8 |  | 100 |  | 100
Profit and Loss Account |  |  | 314,138 |  | 282,257
SHAREHOLDERS' FUNDS |  |  | 314,238 |  | 282,357

Page 1
Page 2
S Evans Transport Limited
Balance Sheet (continued)
As At 31 March 2025
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 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 S D Evans Director
30 September 2025

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
S Evans Transport Limited
Notes to the Financial Statements
For The Year Ended 31 March 2025
Notes to the Financial Statements
1. General Information
S Evans Transport Limited is a private company, limited by shares, incorporated in England & Wales, registered number 11477536 . The registered office is 171a Bath Road Longwell Green, Bristol, BS30 9DD.
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.
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:

Motor Vehicles | 10% on reducing balance

2.4. 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.
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 or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
2.5. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
Page 3
Page 4
S Evans Transport Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2024: 6)
3 6
4. Tangible Assets

| Motor Vehicles
--- | ---
| £
Cost
As at 1 April 2024 | 1,042,489
Additions | 156,625
Disposals | (82,500 )
As at 31 March 2025 | 1,116,614
Depreciation
As at 1 April 2024 | 282,311
Provided during the period | 75,761
Disposals | (40,639 )
As at 31 March 2025 | 317,433
Net Book Value
As at 31 March 2025 | 799,181
As at 1 April 2024 | 760,178

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 120,812 |  | 97,344
Prepayments and accrued income | 9,587 |  | 8,258
Other debtors | 54,495 |  | 21,613
VAT | - |  | 11,604
Intercompany loan account | 121,832 |  | -
| 306,726 |  | 138,819

Page 4
Page 5
S Evans Transport Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 107,966 |  | 76,000
Trade creditors | 47,755 |  | 50,044
Corporation tax | 23,105 |  | 14,145
Other taxes and social security | 4,378 |  | 4,136
VAT | 34,622 |  | -
Directors' loan accounts | 19,375 |  | 30,002
| 237,201 |  | 174,327

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 188,757 |  | 200,057
Directors loan account | 350,000 |  | 185,000
| 538,757 |  | 385,057

8. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

9. Related Party Transactions
A company, in which a Director has a material interest, received fees amounting to £43,524 (2024 £-), charged at normal rate.
Page 5