Acorah Software Products - Accounts Production 16.8.310 false true 30 November 2024 1 December 2023 false 1 December 2024 30 November 2025 30 November 2025 09885039 Mrs Dianne Lambert Mr Stephen Lambert iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09885039 2024-11-30 09885039 2025-11-30 09885039 2024-12-01 2025-11-30 09885039 frs-core:CurrentFinancialInstruments 2025-11-30 09885039 frs-core:Non-currentFinancialInstruments 2025-11-30 09885039 frs-core:FurnitureFittings 2024-12-01 2025-11-30 09885039 frs-core:MotorVehicles 2025-11-30 09885039 frs-core:MotorVehicles 2024-12-01 2025-11-30 09885039 frs-core:MotorVehicles 2024-11-30 09885039 frs-core:PlantMachinery 2025-11-30 09885039 frs-core:PlantMachinery 2024-12-01 2025-11-30 09885039 frs-core:PlantMachinery 2024-11-30 09885039 frs-core:ShareCapital 2025-11-30 09885039 frs-core:RetainedEarningsAccumulatedLosses 2025-11-30 09885039 frs-bus:PrivateLimitedCompanyLtd 2024-12-01 2025-11-30 09885039 frs-bus:FilletedAccounts 2024-12-01 2025-11-30 09885039 frs-bus:SmallEntities 2024-12-01 2025-11-30 09885039 frs-bus:AuditExempt-NoAccountantsReport 2024-12-01 2025-11-30 09885039 frs-bus:SmallCompaniesRegimeForAccounts 2024-12-01 2025-11-30 09885039 frs-bus:Director1 2024-12-01 2025-11-30 09885039 frs-bus:Director1 2024-11-30 09885039 frs-bus:Director1 2025-11-30 09885039 frs-bus:Director2 2024-12-01 2025-11-30 09885039 frs-bus:Director2 2024-11-30 09885039 frs-bus:Director2 2025-11-30 09885039 frs-countries:EnglandWales 2024-12-01 2025-11-30 09885039 2023-11-30 09885039 2024-11-30 09885039 2023-12-01 2024-11-30 09885039 frs-core:CurrentFinancialInstruments 2024-11-30 09885039 frs-core:Non-currentFinancialInstruments 2024-11-30 09885039 frs-core:WithinOneYear 2024-11-30 09885039 frs-core:ShareCapital 2024-11-30 09885039 frs-core:RetainedEarningsAccumulatedLosses 2024-11-30
Registered number: 09885039
Steve Lambert Transport Ltd
Financial Statements
For The Year Ended 30 November 2025
Henniker & Co Ltd
Steve Lambert Transport Ltd
Contents
Contents

| Page
--- | ---
Statement of Financial Position | 1—2
Notes to the Financial Statements | 3—5

Page 1
Steve Lambert Transport Ltd
Statement of Financial Position
As At 30 November 2025
Statement of Financial Position
Registered number: 09885039

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 15,416 |  | 20,552
|  |  | 15,416 |  | 20,552
CURRENT ASSETS
Stocks | 5 | 21,922 |  | 17,271 |
Debtors | 6 | (3,258 ) |  | 4,818 |
Cash at bank and in hand |  | 65,856 |  | 46,747 |
|  | 84,520 |  | 68,836 |
Creditors: Amounts Falling Due Within One Year | 7 | (60,399 ) |  | (60,097 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 24,121 |  | 8,739
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 39,537 |  | 29,291
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (23,718 ) |  | (29,376 )
NET ASSETS/(LIABILITIES) |  |  | 15,819 |  | (85 )
CAPITAL AND RESERVES
Called up share capital | 10 |  | 220 |  | 220
Income Statement |  |  | 15,599 |  | (305 )
SHAREHOLDERS' FUNDS |  |  | 15,819 |  | (85)

Page 1
Page 2
Steve Lambert Transport Ltd
Statement of Financial Position (continued)
As At 30 November 2025
For the year ending 30 November 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 Income Statement.
On behalf of the board

Mrs Dianne Lambert Director
19/02/2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Steve Lambert Transport Ltd
Notes to the Financial Statements
For The Year Ended 30 November 2025
Notes to the Financial Statements
1. General Information
Steve Lambert Transport Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 09885039 . The registered office is 14 Egerton Grove, Newton Aycliffe, DL5 4RT.
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
Fixtures & Fittings | 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 income statement 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 income statement as incurred.
2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
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Steve Lambert Transport Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 November 2025
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 13 (2024: 13)
13 13
4. Tangible Assets

| Plant & Machinery | Motor Vehicles | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 December 2024 | 25,374 | 31,111 | 56,485
As at 30 November 2025 | 25,374 | 31,111 | 56,485
Depreciation
As at 1 December 2024 | 14,667 | 21,266 | 35,933
Provided during the period | 2,676 | 2,460 | 5,136
As at 30 November 2025 | 17,343 | 23,726 | 41,069
Net Book Value
As at 30 November 2025 | 8,031 | 7,385 | 15,416
As at 1 December 2024 | 10,707 | 9,845 | 20,552

5. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Work in progress | 21,922 |  | 17,271

Page 4
Page 5
Steve Lambert Transport Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 November 2025
6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | (3,258 ) |  | (3,258 )
Other debtors | - |  | 8,076
| (3,258 ) |  | 4,818

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | - |  | 4,330
Trade creditors | - |  | 1
Bank loans and overdrafts | 10,000 |  | 10,000
Other creditors | 3,359 |  | 6,412
Taxation and social security | 47,040 |  | 39,354
| 60,399 |  | 60,097

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 23,718 |  | 29,376

9. Obligations Under Finance Leases and Hire Purchase

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
The future minimum finance lease payments are as follows:
Not later than one year | - |  | 4,330

10. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 220 |  | 220

11. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:

| As at 1 December 2024 | Amounts advanced | Amounts repaid | Amounts written off | As at 30 November 2025
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mrs Dianne Lambert | 4,038 | - | (4,199 ) | - | (161 )
Mr Stephen Lambert | 4,038 | - | (4,198 ) | - | (160 )

The above loan is unsecured, interest free and repayable on demand.
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