Acorah Software Products - Accounts Production 19.2.350 false true true 30 April 2024 1 May 2023 false 1 May 2024 30 April 2025 30 April 2025 SC626586 Ms L Baxter Mr S G McMillan iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC626586 2024-04-30 SC626586 2025-04-30 SC626586 2024-05-01 2025-04-30 SC626586 frs-core:CurrentFinancialInstruments 2025-04-30 SC626586 frs-core:Non-currentFinancialInstruments 2025-04-30 SC626586 frs-core:NetGoodwill 2025-04-30 SC626586 frs-core:NetGoodwill 2024-05-01 2025-04-30 SC626586 frs-core:NetGoodwill 2024-04-30 SC626586 frs-core:PlantMachinery 2025-04-30 SC626586 frs-core:PlantMachinery 2024-05-01 2025-04-30 SC626586 frs-core:PlantMachinery 2024-04-30 SC626586 frs-core:ShareCapital 2025-04-30 SC626586 frs-core:RetainedEarningsAccumulatedLosses 2025-04-30 SC626586 frs-bus:PrivateLimitedCompanyLtd 2024-05-01 2025-04-30 SC626586 frs-bus:FilletedAccounts 2024-05-01 2025-04-30 SC626586 frs-bus:SmallEntities 2024-05-01 2025-04-30 SC626586 frs-bus:AuditExempt-NoAccountantsReport 2024-05-01 2025-04-30 SC626586 frs-bus:SmallCompaniesRegimeForAccounts 2024-05-01 2025-04-30 SC626586 frs-bus:Director1 2024-05-01 2025-04-30 SC626586 frs-bus:Director2 2024-05-01 2025-04-30 SC626586 frs-countries:Scotland 2024-05-01 2025-04-30 SC626586 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2024-04-30 SC626586 2023-04-30 SC626586 2024-04-30 SC626586 2023-05-01 2024-04-30 SC626586 frs-core:CurrentFinancialInstruments 2024-04-30 SC626586 frs-core:Non-currentFinancialInstruments 2024-04-30 SC626586 frs-core:ShareCapital 2024-04-30 SC626586 frs-core:RetainedEarningsAccumulatedLosses 2024-04-30
Registered number: SC626586
Premier Transport (West Lothian) Ltd
Unaudited Financial Statements
For The Year Ended 30 April 2025
Blyth Accountants Limited
Chartered Certified Accountants
Merlin House, Suite 5
20 Mossland Road
Glasgow
G52 4XZ
Premier Transport (West Lothian) Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—6

Page 1
Premier Transport (West Lothian) Ltd
Balance Sheet
As At 30 April 2025
Balance Sheet
Registered number: SC626586

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 1,250 |  | 4,250
Tangible Fixed Assets | 5 |  | 385,619 |  | 143,984
|  |  | 386,869 |  | 148,234
CURRENT ASSETS
Debtors | 6 | 173,068 |  | 95,779 |
Cash at bank and in hand |  | 13,710 |  | 41,079 |
|  | 186,778 |  | 136,858 |
Creditors: Amounts Falling Due Within One Year | 7 | (226,878 ) |  | (130,854 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (40,100 ) |  | 6,004
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 346,769 |  | 154,238
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (186,165 ) |  | (64,800 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (76,375 ) |  | (15,966 )
NET ASSETS |  |  | 84,229 |  | 73,472
CAPITAL AND RESERVES
Called up share capital |  |  | 2 |  | 2
Profit and Loss Account |  |  | 84,227 |  | 73,470
SHAREHOLDERS' FUNDS |  |  | 84,229 |  | 73,472

Page 1
Page 2
Premier Transport (West Lothian) 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 S G McMillan Director
29 April 2026

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Premier Transport (West Lothian) Ltd
Notes to the Financial Statements
For The Year Ended 30 April 2025
Notes to the Financial Statements
1. General Information
Premier Transport (West Lothian) Ltd is a private company, limited by shares, registered in Scotland, company registration number SC626586 . The registered office is 10 St. Andrews Way, Deans, Livingston, EH54 8QH.
The presentation currency of the financial statements is Sterling (£).
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
These financial statements have been prepared in accordance with the provisions of Section 1A "Small Entities" of Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006. There were no material departures from that standard. The financial statements have been prepared under the historical cost convention.
2.2. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
2.3. Significant judgements and estimations
Judgements
The company considers on an annual basis the judgements that are made by management when applying its significant accounting policies that would have the most significant effect on amounts that are recognised in the financial statements. The directors consider there to be no such significant judgements.
Provisions
Provisions are recognised when the company has a legal or constructive obligation at the reporting date as a result of a past event, it is probable that the company will be required to settle the obligation and the amount of the obligation can be reliably estimated. Provisions are recognised at the best estimate of the amount required to settle the obligation at the reporting date.
2.4. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover is recognised when the significant risks and rewards of ownership of the goods and services have transferred to the buyer.
2.5. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill, being the amount paid in connection with the acquisition of various businesses, is being amortised evenly over its estimated useful life of five years.
2.6. Tangible Fixed Assets and Depreciation
Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.

Plant and machinery etc | 25% on cost and 15% on cost

Tangible fixed assets are included at cost less accumulated depreciation and impairment.
Impairment of tangible fixed assets
At each reporting date non-financial assets not carried at fair value, like plant and equipment, are reviewed to determine whether there is an indication that an asset may be impaired. If there is an indication of possible impairment, the recoverable amount which is the higher of value in use and fair value less cost to sell, is estimated and compared with the carrying amount. If the recoverable amount is lower, the carrying amount of the asset is reduced to its recoverable amount and an impairment loss is recognised immediately in profit and loss.
2.7. Leasing and Hire Purchase Contracts
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.
The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.
Page 3
Page 4
Premier Transport (West Lothian) Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 April 2025
2.8. Financial Instruments
The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other accounts receivable and payable, loans from banks and investments in non-puttable ordinary shares.
Debt instruments like loans and other accounts receivable and payable are initially measured at present value of the future payments and subsequently at amortised cost using the effective interest method. Debt instruments that are payable or receivable within one year, typically trade debtors and trade creditors, are measured, initially and subsequently, at the undiscounted amount of cash or other consideration expected to be paid or received.
Financial assets measured at cost and amortised cost are assessed at the end of each reporting period for evidence of impairment and if found, an impairment loss is recognised in profit or loss.
Financial liabilities are derecognised when the liability is extinguished, that is when the contractual obligation is discharged, cancelled or expires.
Cash and cash equivalents includes cash in hand, deposits held at call with banks, other short-term highly liquid investments with original maturities of three months or less and bank overdrafts. Bank overdrafts, when applicable, are shown within borrowings in current liabilities.
2.9. Taxation
Taxation represents the sum of tax currently payable and deferred tax. 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.
The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the directors considers that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in the periods in which the timing differences reverse, based on tax rates and laws enacted or substantively enacted at the balance sheet date.
With the exception of changes arising on the initial recognition of a business combination, the tax expense is
presented either in profit or loss, other comprehensive income or statement of changes in equity depending on the transaction that resulted in the tax expense.
Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 8 (2024: 8)
8 8
4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 1 May 2024 | 73,125
Transfers | (1,000 )
As at 30 April 2025 | 72,125
Amortisation
As at 1 May 2024 | 68,875
Provided during the period | 2,000
As at 30 April 2025 | 70,875
Net Book Value
As at 30 April 2025 | 1,250
As at 1 May 2024 | 4,250

Page 4
Page 5
Premier Transport (West Lothian) Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 April 2025
5. Tangible Fixed Assets

| Plant & Machinery etc.
--- | ---
| £
Cost
As at 1 May 2024 | 351,208
Additions | 350,429
Disposals | (98,881 )
As at 30 April 2025 | 602,756
Depreciation
As at 1 May 2024 | 207,224
Provided during the period | 79,271
Disposals | (69,358 )
As at 30 April 2025 | 217,137
Net Book Value
As at 30 April 2025 | 385,619
As at 1 May 2024 | 143,984

Assets held under hire purchase contracts have a net book value of £105,903 (2024: £63,297).
6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 98,106 |  | 81,145
Other debtors | 74,962 |  | 14,634
| 173,068 |  | 95,779

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 64,335 |  | 21,649
Trade creditors | 57,872 |  | 34,169
Bank loans and overdrafts | 42,467 |  | 5,556
Other creditors | 40,723 |  | 65,397
Taxation and social security | 21,481 |  | 4,083
| 226,878 |  | 130,854

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 161,915 |  | 33,667
Bank loans | 24,250 |  | 31,133
| 186,165 |  | 64,800

Page 5
Page 6
Premier Transport (West Lothian) Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 April 2025
Of the creditors falling due after more than one year the following amounts are due after more than five years.

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | - |  | 8,911

9. Secured Creditors
Of the creditors the following amounts are secured.

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | - |  | 55,316

Page 6