Acorah Software Products - Accounts Production 16.7.461 false true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 04977897 Mr David Zolman Mrs Llinos Zolman Mr David Zolman iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04977897 2024-12-31 04977897 2025-12-31 04977897 2025-01-01 2025-12-31 04977897 frs-core:CurrentFinancialInstruments 2025-12-31 04977897 frs-core:ComputerEquipment 2025-12-31 04977897 frs-core:ComputerEquipment 2025-01-01 2025-12-31 04977897 frs-core:ComputerEquipment 2024-12-31 04977897 frs-core:FurnitureFittings 2025-12-31 04977897 frs-core:FurnitureFittings 2025-01-01 2025-12-31 04977897 frs-core:FurnitureFittings 2024-12-31 04977897 frs-core:MotorVehicles 2025-12-31 04977897 frs-core:MotorVehicles 2025-01-01 2025-12-31 04977897 frs-core:MotorVehicles 2024-12-31 04977897 frs-core:PlantMachinery 2025-12-31 04977897 frs-core:PlantMachinery 2025-01-01 2025-12-31 04977897 frs-core:PlantMachinery 2024-12-31 04977897 frs-core:ShareCapital 2025-12-31 04977897 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 04977897 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 04977897 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 04977897 frs-bus:SmallEntities 2025-01-01 2025-12-31 04977897 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 04977897 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 04977897 frs-bus:Director1 2025-01-01 2025-12-31 04977897 frs-bus:Director2 2025-01-01 2025-12-31 04977897 frs-bus:CompanySecretary1 2025-01-01 2025-12-31 04977897 frs-countries:EnglandWales 2025-01-01 2025-12-31 04977897 2023-12-31 04977897 2024-12-31 04977897 2024-01-01 2024-12-31 04977897 frs-core:CurrentFinancialInstruments 2024-12-31 04977897 frs-core:ShareCapital 2024-12-31 04977897 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: 04977897
L & D Plant Hire Limited
Unaudited Financial Statements
For The Year Ended 31 December 2025
TaxAssist Accountants
L & D Plant Hire Limited
Contents
Contents

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

Page 1
L & D Plant Hire Limited
Statement of Financial Position
As At 31 December 2025
Statement of Financial Position
Registered number: 04977897

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | - |  | 24,837
|  |  | - |  | 24,837
CURRENT ASSETS
Debtors | 5 | 26,948 |  | 11,818 |
Cash at bank and in hand |  | 26,400 |  | 25,276 |
|  | 53,348 |  | 37,094 |
Creditors: Amounts Falling Due Within One Year | 6 | (1,497 ) |  | (12,450 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 51,851 |  | 24,644
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 51,851 |  | 49,481
NET ASSETS |  |  | 51,851 |  | 49,481
CAPITAL AND RESERVES
Called up share capital | 7 |  | 2 |  | 2
Income Statement |  |  | 51,849 |  | 49,479
SHAREHOLDERS' FUNDS |  |  | 51,851 |  | 49,481

For the year ending 31 December 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

Mr David Zolman Director | Mrs Llinos Zolman Director
20/03/2026

The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
L & D Plant Hire Limited
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
L & D Plant Hire Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04977897 . The registered office is 51. Brandy Brook, Ruabon Road, Johnstown, Wrexham, LL14 2AH.
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.
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 | 20% RBM
Motor Vehicles | 20% SLM
Fixtures & Fittings | 25% SLM
Computer Equipment | 33% SLM

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.
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
4. Tangible Assets

| Plant & Machinery | Motor Vehicles | Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Cost
As at 1 January 2025 | 37,500 | 224,511 | 3,170 | 3,633 | 268,814
Disposals | (3,221 ) | (7,796 ) | - | (757 ) | (11,774 )
As at 31 December 2025 | 34,279 | 216,715 | 3,170 | 2,876 | 257,040

...CONTINUED
Page 2
Page 3
L & D Plant Hire Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025

Depreciation
As at 1 January 2025 | 33,473 | 205,517 | 3,170 | 1,817 | 243,977
Provided during the period | 806 | 11,198 | - | 1,059 | 13,063
As at 31 December 2025 | 34,279 | 216,715 | 3,170 | 2,876 | 257,040
Net Book Value
As at 31 December 2025 | - | - | - | - | -
As at 1 January 2025 | 4,027 | 18,994 | - | 1,816 | 24,837

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | - |  | 11,818
Directors' loan accounts | 26,948 |  | -
| 26,948 |  | 11,818

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Corporation tax | 1,496 |  | -
Other taxes and social security | - |  | 58
VAT | - |  | 7,955
Accruals and deferred income | 1 |  | 1,125
Directors' loan accounts | - |  | 3,312
| 1,497 |  | 12,450

7. Share Capital

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

Page 3