Acorah Software Products - Accounts Production 19.2.350 false true 30 September 2024 1 October 2023 false 1 October 2024 30 September 2025 30 September 2025 11579068 Mr IONUT GHINET Mrs ALEXANDRA GHINET iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11579068 2024-09-30 11579068 2025-09-30 11579068 2024-10-01 2025-09-30 11579068 frs-core:CurrentFinancialInstruments 2025-09-30 11579068 frs-core:Non-currentFinancialInstruments 2025-09-30 11579068 frs-core:BetweenOneFiveYears 2025-09-30 11579068 frs-core:ComputerEquipment 2025-09-30 11579068 frs-core:ComputerEquipment 2024-10-01 2025-09-30 11579068 frs-core:ComputerEquipment 2024-09-30 11579068 frs-core:FurnitureFittings 2025-09-30 11579068 frs-core:FurnitureFittings 2024-10-01 2025-09-30 11579068 frs-core:FurnitureFittings 2024-09-30 11579068 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-09-30 11579068 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-10-01 2025-09-30 11579068 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-09-30 11579068 frs-core:MotorVehicles 2025-09-30 11579068 frs-core:MotorVehicles 2024-10-01 2025-09-30 11579068 frs-core:MotorVehicles 2024-09-30 11579068 frs-core:PlantMachinery 2025-09-30 11579068 frs-core:PlantMachinery 2024-10-01 2025-09-30 11579068 frs-core:PlantMachinery 2024-09-30 11579068 frs-core:ShareCapital 2025-09-30 11579068 frs-core:RetainedEarningsAccumulatedLosses 2025-09-30 11579068 frs-bus:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 11579068 frs-bus:FilletedAccounts 2024-10-01 2025-09-30 11579068 frs-bus:SmallEntities 2024-10-01 2025-09-30 11579068 frs-bus:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 11579068 frs-bus:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 11579068 frs-bus:Director1 2024-10-01 2025-09-30 11579068 frs-bus:Director2 2024-10-01 2025-09-30 11579068 frs-core:CurrentFinancialInstruments 1 2025-09-30 11579068 frs-countries:EnglandWales 2024-10-01 2025-09-30 11579068 2023-09-30 11579068 2024-09-30 11579068 2023-10-01 2024-09-30 11579068 frs-core:CurrentFinancialInstruments 2024-09-30 11579068 frs-core:Non-currentFinancialInstruments 2024-09-30 11579068 frs-core:BetweenOneFiveYears 2024-09-30 11579068 frs-core:ShareCapital 2024-09-30 11579068 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30 11579068 frs-core:CurrentFinancialInstruments 1 2024-09-30
Registered number: 11579068
G ALLEGRO LOGISTICS LTD
Financial Statements
For The Year Ended 30 September 2025
BROMLEY ACCOUNTANTS LIMITED
C/O Bromley Accountants Limited
8 Denmark Road
Bromley
Kent
BR1 3AB
G ALLEGRO LOGISTICS LTD
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
G ALLEGRO LOGISTICS LTD
Balance Sheet
As At 30 September 2025
Balance Sheet
Registered number: 11579068

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 740,048 |  | 362,925
|  |  | 740,048 |  | 362,925
CURRENT ASSETS
Debtors | 5 | 688,039 |  | 240,641 |
Cash at bank and in hand |  | 198,710 |  | 97,595 |
|  | 886,749 |  | 338,236 |
Creditors: Amounts Falling Due Within One Year | 6 | (664,993 ) |  | (216,584 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 221,756 |  | 121,652
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 961,804 |  | 484,577
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (1,120,953 ) |  | (232,988 )
NET (LIABILITIES)/ASSETS |  |  | (159,149 ) |  | 251,589
CAPITAL AND RESERVES
Called up share capital | 9 |  | 100 |  | 100
Profit and Loss Account |  |  | (159,249 ) |  | 251,489
SHAREHOLDERS' FUNDS |  |  | (159,149) |  | 251,589

Page 1
Page 2
G ALLEGRO LOGISTICS LTD
Balance Sheet (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 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 IONUT GHINET Director
07/04/2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
G ALLEGRO LOGISTICS LTD
Notes to the Financial Statements
For The Year Ended 30 September 2025
Notes to the Financial Statements
1. General Information
G ALLEGRO LOGISTICS LTD is a private company, limited by shares, incorporated in England & Wales, registered number 11579068 . The registered office is 17 Downs Hill, Beckenham, BR3 5HA.
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:

Leasehold | 25% Reducing balance
Plant & Machinery | 25% Reducing balance
Motor Vehicles | 25% Reducing balance
Fixtures & Fittings | 25% Reducing balance
Computer Equipment | 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 profit and loss account 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 profit and loss account as incurred.
2.5. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 5 (2024: 5)
5 5
Page 3
Page 4
G ALLEGRO LOGISTICS LTD
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
4. Tangible Assets

| Land & Property
--- | ---
| Leasehold | Plant & Machinery | Motor Vehicles | Fixtures & Fittings
| £ | £ | £ | £
Cost
As at 1 October 2024 | 92,784 | 2,049 | 646,427 | 1,271
Additions | 9,327 | - | 436,290 | 1,650
Disposals | - | - | (13,970 ) | -
As at 30 September 2025 | 102,111 | 2,049 | 1,068,747 | 2,921
Depreciation
As at 1 October 2024 | 26,165 | 1,093 | 408,070 | 719
Provided during the period | 17,661 | 239 | 116,081 | 310
Disposals | - | - | (6,994 ) | -
Transfers | - | - | (78,710 ) | -
As at 30 September 2025 | 43,826 | 1,332 | 438,447 | 1,029
Net Book Value
As at 30 September 2025 | 58,285 | 717 | 630,300 | 1,892
As at 1 October 2024 | 66,619 | 956 | 238,357 | 552

| Computer Equipment | Total
--- | --- | ---
| £ | £
Cost
As at 1 October 2024 | 118,917 | 861,448
Additions | 7,170 | 454,437
Disposals | - | (13,970 )
As at 30 September 2025 | 126,087 | 1,301,915
Depreciation
As at 1 October 2024 | 62,476 | 498,523
Provided during the period | 14,757 | 149,048
Disposals | - | (6,994 )
Transfers | - | (78,710 )
As at 30 September 2025 | 77,233 | 561,867
Net Book Value
As at 30 September 2025 | 48,854 | 740,048
As at 1 October 2024 | 56,441 | 362,925

Page 4
Page 5
G ALLEGRO LOGISTICS LTD
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 470,800 |  | 79,104
Prepayments and accrued income | 159,343 |  | 137,979
Other debtors - Rent Deposit | 57,113 |  | 23,558
Net wages | 783 |  | -
| 688,039 |  | 240,641

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 460,299 |  | 74,609
Other taxes and social security | 14,646 |  | 571
VAT | 89,777 |  | 33,698
Net wages | - |  | 263
Accruals and deferred income | 3,657 |  | 106,729
Directors' loan accounts | 96,614 |  | 714
| 664,993 |  | 216,584

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 547,215 |  | 216,617
Bank and other loans | 573,738 |  | 16,371
| 1,120,953 |  | 232,988

8. Obligations Under Finance Leases and Hire Purchase

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
The future minimum finance lease payments are as follows:
Later than one year and not later than five years | 547,215 |  | 216,617

9. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

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