Acorah Software Products - Accounts Production 18.1.200 false true 30 September 2024 1 October 2023 false 1 October 2024 30 September 2025 30 September 2025 09405090 Miss A Pearson iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09405090 2024-09-30 09405090 2025-09-30 09405090 2024-10-01 2025-09-30 09405090 frs-core:CurrentFinancialInstruments 2025-09-30 09405090 frs-core:Non-currentFinancialInstruments 2025-09-30 09405090 frs-core:MotorVehicles 2025-09-30 09405090 frs-core:MotorVehicles 2024-10-01 2025-09-30 09405090 frs-core:MotorVehicles 2024-09-30 09405090 frs-core:PlantMachinery 2025-09-30 09405090 frs-core:PlantMachinery 2024-10-01 2025-09-30 09405090 frs-core:PlantMachinery 2024-09-30 09405090 frs-core:ShareCapital 2025-09-30 09405090 frs-core:RetainedEarningsAccumulatedLosses 2025-09-30 09405090 frs-bus:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 09405090 frs-bus:FilletedAccounts 2024-10-01 2025-09-30 09405090 frs-bus:SmallEntities 2024-10-01 2025-09-30 09405090 frs-bus:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 09405090 frs-bus:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 09405090 1 2024-10-01 2025-09-30 09405090 frs-bus:Director1 2024-10-01 2025-09-30 09405090 frs-countries:EnglandWales 2024-10-01 2025-09-30 09405090 2023-09-30 09405090 2024-09-30 09405090 2023-10-01 2024-09-30 09405090 frs-core:CurrentFinancialInstruments 2024-09-30 09405090 frs-core:Non-currentFinancialInstruments 2024-09-30 09405090 frs-core:ShareCapital 2024-09-30 09405090 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30
Registered number: 09405090
JWS Haulage Limited
Unaudited Financial Statements
For The Year Ended 30 September 2025
Crag & Co
Chartered Accountants & Chartered Tax Advisers
First Floor, Embsay Mill
Embsay
Skipton
North Yorkshire
BD23 6QR
JWS Haulage Limited
Contents
Contents

| Page
--- | ---
Statement of Financial Position | 1—2
Notes to the Financial Statements | 3—6

Page 1
JWS Haulage Limited
Statement of Financial Position
As At 30 September 2025
Statement of Financial Position
Registered number: 09405090

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 193,099 |  | 56,400
|  |  | 193,099 |  | 56,400
CURRENT ASSETS
Debtors | 5 | 97,036 |  | 77,312 |
Cash at bank and in hand |  | 1,953 |  | 75,510 |
|  | 98,989 |  | 152,822 |
Creditors: Amounts Falling Due Within One Year | 6 | (206,614 ) |  | (108,732 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (107,625 ) |  | 44,090
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 85,474 |  | 100,490
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (111,708 ) |  | (114,500 )
NET LIABILITIES |  |  | (26,234 ) |  | (14,010 )
CAPITAL AND RESERVES
Called up share capital |  |  | 100 |  | 100
Income Statement |  |  | (26,334 ) |  | (14,110 )
SHAREHOLDERS' FUNDS |  |  | (26,234) |  | (14,010)

Page 1
Page 2
JWS Haulage Limited
Statement of Financial Position (continued)
As At 30 September 2025
For the year ending 30 September 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 her 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

Miss A Pearson Director
05/12/2025

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
JWS Haulage Limited
Notes to the Financial Statements
For The Year Ended 30 September 2025
Notes to the Financial Statements
1. General Information
JWS Haulage Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09405090 . The registered office is Unit 8a Sowarth Industrial Estate, Settle, North Yorkshire, BD24 9AF.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
The financial statements are prepared under the historical cost basis.
The financial statements are prepared in sterling, which is the functional currency of the entity.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.
Turnover is invoiced monthly on completion of the work undertaken.
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% reducing balance
Motor Vehicles | 15% straight line

2.4. Leasing and Hire Purchase Contracts
Assets obtained under hire purchase contracts and finance leases are capitalised as tangible fixed assets. Assets acquired under hire purchase contracts are depreciated over their useful lives.
2.5. Financial Instruments
A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument.
Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.
Debt instruments are subsequently measured at amortised cost.
2.6. Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively.
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
2.7. Pensions
Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided.
Page 3
Page 4
JWS Haulage Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
2.8. Provisions
Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event; it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense.
Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised in finance costs in profit or loss in the period is arises.
2.9. Impairment
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. When it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs.
The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 12 (2024: 5)
12 5
4. Tangible Assets

| Plant & Machinery | Motor Vehicles | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 October 2024 | 42,000 | 95,000 | 137,000
Additions | 97,942 | 50,000 | 147,942
As at 30 September 2025 | 139,942 | 145,000 | 284,942
Depreciation
As at 1 October 2024 | 5,600 | 75,000 | 80,600
Provided during the period | 8,118 | 3,125 | 11,243
As at 30 September 2025 | 13,718 | 78,125 | 91,843
Net Book Value
As at 30 September 2025 | 126,224 | 66,875 | 193,099
As at 1 October 2024 | 36,400 | 20,000 | 56,400

Page 4
Page 5
JWS Haulage Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 86,176 |  | 74,853
Prepayments and accrued income | 993 |  | 104
Other debtors | 9,867 |  | 2,355
| 97,036 |  | 77,312

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 46,647 |  | 14,000
Trade creditors | 9,241 |  | (35,292 )
Bank loans and overdrafts | 60,290 |  | 30,384
Other taxes and social security | 10,904 |  | 9,633
VAT | 55,182 |  | 30,893
Net wages | - |  | 3,880
Other creditors | 21,482 |  | 1,440
Accruals and deferred income | 1,350 |  | 50,747
Director's loan account | 1,518 |  | 3,047
| 206,614 |  | 108,732

Included within other creditors is an amount of £21,482 (2024 - £nil) attributable to an invoice factoring facility. This is secured by way of a fixed and floating charge over the assets and undertakings of the company, along with the book debts.
Included in creditors: amounts falling due within one year, are net obligations under finance lease contracts of £46,647 (2024 - £14,000) which are secured against the assets to which they relate.
7. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 65,687 |  | 19,833
Bank loans | 46,021 |  | 94,667
| 111,708 |  | 114,500

Included in creditors: amounts falling due after more than one year, are net obligations under finance lease contracts of £65,687 (2024 - £19,833) which are secured against the assets to which they relate.
8. Pension Commitments
The company operates a defined contributions pension scheme. The assets of the scheme are held seperately from those of the company in an independently administered fund. The pension cost charge represents contributions payable by the company to the fund and amounted to £5,064 (2024 - £617).
Contributions totalling £nil (2024 - £1,440) were payable to the fund at the year end, and are included in creditors: amounts falling due within one year.
9. Related Party Transactions
Included in creditors: amounts falling due within one year, is a directors loan account balance of £1,518 (2024 - £3,047) owing to Miss A Pearson.
The loan is interest free and repayable on demand.
Page 5
Page 6
JWS Haulage Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
10. Ultimate Controlling Party
The company is under the control of Miss A Pearson who is interested in 51% of the company's issued share capital.
Page 6