Acorah Software Products - Accounts Production 16.8.310 false true 30 April 2024 1 May 2023 false 1 May 2024 30 April 2025 30 April 2025 08963043 Mr Adam Hacker Mr Richard James iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08963043 2024-04-30 08963043 2025-04-30 08963043 2024-05-01 2025-04-30 08963043 frs-core:CurrentFinancialInstruments 2025-04-30 08963043 frs-core:Non-currentFinancialInstruments 2025-04-30 08963043 frs-core:ComputerEquipment 2025-04-30 08963043 frs-core:ComputerEquipment 2024-05-01 2025-04-30 08963043 frs-core:ComputerEquipment 2024-04-30 08963043 frs-core:MotorVehicles 2025-04-30 08963043 frs-core:MotorVehicles 2024-05-01 2025-04-30 08963043 frs-core:MotorVehicles 2024-04-30 08963043 frs-core:ShareCapital 2025-04-30 08963043 frs-core:RetainedEarningsAccumulatedLosses 2025-04-30 08963043 frs-bus:PrivateLimitedCompanyLtd 2024-05-01 2025-04-30 08963043 frs-bus:FilletedAccounts 2024-05-01 2025-04-30 08963043 frs-bus:SmallEntities 2024-05-01 2025-04-30 08963043 frs-bus:AuditExempt-NoAccountantsReport 2024-05-01 2025-04-30 08963043 frs-bus:SmallCompaniesRegimeForAccounts 2024-05-01 2025-04-30 08963043 frs-bus:Director1 2024-05-01 2025-04-30 08963043 frs-bus:Director2 2024-05-01 2025-04-30 08963043 frs-countries:EnglandWales 2024-05-01 2025-04-30 08963043 2023-04-30 08963043 2024-04-30 08963043 2023-05-01 2024-04-30 08963043 frs-core:CurrentFinancialInstruments 2024-04-30 08963043 frs-core:Non-currentFinancialInstruments 2024-04-30 08963043 frs-core:ShareCapital 2024-04-30 08963043 frs-core:RetainedEarningsAccumulatedLosses 2024-04-30
Registered number: 08963043
a & r Light Haulage Ltd
Unaudited Financial Statements
For The Year Ended 30 April 2025
iLex Accountancy Services Ltd
Unit 1 & 2 Steadings
Maisemore
Gloucester
Gloucestershire
GL2 8EY
a & r Light Haulage Ltd
Contents
Contents

| Page
--- | ---
Company Information | 1
Balance Sheet | 2—3
Notes to the Financial Statements | 4—7

Page 1
a & r Light Haulage Ltd
Company Information
For The Year Ended 30 April 2025
Company Information

Directors | Mr Adam Hacker
| Mr Richard James
Company Number | 08963043
Registered Office | Units 1 & 2 Steadings Business Centre
| Maisemore
| Gloucester
| Gloucestershire
| GL2 8EY
Accountants | iLex Accountancy Services Ltd
| Unit 1 & 2 Steadings
| Maisemore
| Gloucester
| Gloucestershire
| GL2 8EY

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a & r Light Haulage Ltd
Balance Sheet
As At 30 April 2025
Balance Sheet
Registered number: 08963043

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 20,944 |  | 14,038
|  |  | 20,944 |  | 14,038
CURRENT ASSETS
Debtors | 5 | 32,155 |  | 27,510 |
Cash at bank and in hand |  | 29,580 |  | 26,164 |
|  | 61,735 |  | 53,674 |
Creditors: Amounts Falling Due Within One Year | 6 | (42,734 ) |  | (36,869 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 19,001 |  | 16,805
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 39,945 |  | 30,843
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (4,880 ) |  | (9,750 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (3,980 ) |  | (2,667 )
NET ASSETS |  |  | 31,085 |  | 18,426
CAPITAL AND RESERVES
Called up share capital | 8 |  | 2 |  | 2
Profit and Loss Account |  |  | 31,083 |  | 18,424
SHAREHOLDERS' FUNDS |  |  | 31,085 |  | 18,426

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a & r Light Haulage Ltd
Balance Sheet (continued)
As At 30 April 2025
For the year ending 30 April 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 Richard James Director
08/01/2026

The notes on pages 4 to 7 form part of these financial statements.
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a & r Light Haulage Ltd
Notes to the Financial Statements
For The Year Ended 30 April 2025
Notes to the Financial Statements
1. General Information
a & r Light Haulage Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 08963043 . The registered office is Units 1 & 2 Steadings Business Centre, Maisemore, Gloucester, Gloucestershire, GL2 8EY.
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.
The presentational currency of the financial statements is Pounds Sterling, being the functional currency of the primary economic environment in which the company operates. Monetary amounts in these financial statements are rounded to the nearest Pound.
2.2. Significant judgements and estimations
In the application of the company's accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amounts of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods.
No significant judgements have been made by management in preparing these financial statements.
No key sources of estimation uncertainty have been identified by management in preparing these financial statements other than those detailed in these accounting policies.
2.3. 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
Revenue from the provision of services including removals, relocations and shipping is recognised when the service has been completed.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installaton.
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 | 20% Straight Line
Computer Equipment | 25% Straight Line

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a & r Light Haulage Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 April 2025
2.5. Financial Instruments
Classification
Financial instruments are classified and accounted for according to the substance of the contractual arrangement, as financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities. Where shares are issued, any component that creates a financial liability of the company is presented as a liability on the balance sheet. The corresponding dividends relating to the liability component are charged as interest expenses in the profit and loss account.
Recognition and measurement
All financial assets and liabilities are initially measured at transaction price (including transaction costs), except for those financial assets classified as at fair value through profit or loss, which are initially measured at fair value (which is normally the transaction price excluding transaction costs), unless the arrangement constitutes a financing transaction. If an arrangement constitutes a financing transaction, the financial asset or financial liability is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.
Impairment
Assets, other than those measured at fair value, are assessed for indicators of impairment at each balance sheet date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss as described below. A non financial asset is impaired where there is objective evidence that, as a result of one or more events that occurred after initial recognition, the estimated recoverable value of the asset has been reduced. The recoverable amount of an asset is the higher of its fair value less costs to sell and its value in use. Where indicators exist for a decrease in impairment loss, the prior impairment loss is tested to determine reversal. An impairment loss is reversed on an individual impaired asset to the extent that the revised recoverable value does not lead to a revised carrying amount higher than the carrying value had no impairment been recognised. For financial assets carried at amortised cost, the amount of an impairment is the difference between the asset's carrying amount and the present value of estimated future cash flows, discounted at the financial asset's original effective interest rate. For financial assets carried at cost less impairment, the impairment loss is the difference between the asset's carrying amount and the best estimate of the amount that would be received for the asset if it were to be sold at the reporting date. Where indicators exist for a decrease in impairment loss, and the decrease can be related objectively to an event occurring after the impairment was recognised, the prior impairment loss is tested to determine reversal. An impairment loss is reversed on an individual impaired financial asset to the extent that the revised recoverable value does not lead to a revised carrying amount higher than the carrying value had no impairment been recognised.
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.
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.
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a & r Light Haulage Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 April 2025
2.7. Borrowings
Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.
2.8. Trade creditors
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and all are repayable within one year and hence are included at the undiscounted amount of cash expected to be paid.
2.9. Trade debtors
Trade debtors are amounts due from customers for goods sold in the ordinary course of business. Trade debtors are recognised initially at the transaction price. All trade debtors are repayable within one year and hence are included at the undiscounted cost of cash expected to be received. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the debtors.
2.10 Share capital
Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
4. Tangible Assets

| Motor Vehicles | Computer Equipment | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 May 2024 | 58,164 | 525 | 58,689
Additions | 15,400 | 368 | 15,768
As at 30 April 2025 | 73,564 | 893 | 74,457
Depreciation
As at 1 May 2024 | 44,388 | 263 | 44,651
Provided during the period | 8,685 | 177 | 8,862
As at 30 April 2025 | 53,073 | 440 | 53,513
Net Book Value
As at 30 April 2025 | 20,491 | 453 | 20,944
As at 1 May 2024 | 13,776 | 262 | 14,038

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a & r Light Haulage Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 April 2025
5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 32,155 |  | 27,510

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | - |  | (1 )
Bank loans and overdrafts | 13,659 |  | 9,000
Corporation tax | 8,046 |  | 8,601
VAT | 20,145 |  | 18,815
Other creditors | - |  | (1 )
Directors' loan accounts | 884 |  | 455
| 42,734 |  | 36,869

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 4,880 |  | 9,750

Bank borrowings in the current and prior year comprise:
* A bank loan of £8,789 (2024 - £nil) which is denominated in GBP and is repayable in monthly instalments of £325.73 with the final balance falling due for repayment in November 2027. The carrying amount of the loan at the year end is £8,789 (2024 - £nil) with £3,909 (2024 - £nil) falling due within one year.
* A bank loan of £9,750 (2024 - £18,750) which is denominated in GBP and is repayable in monthly instalments with the final balance falling due for repayment in April 2026. The carrying amount of the loan at the year end if £9,750 (2024 - £18,750) with £9,750 (2024 - £9,000) falling due within one year.
8. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 2 |  | 2

Called up share capital
Represents the issued equity share capital of the company.
Profit and loss account
Represents cumulative profits or losses, net of dividends paid and other adjustments.
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