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 11643760 Mrs S J Mears Mr S E Mears iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11643760 2024-09-30 11643760 2025-09-30 11643760 2024-10-01 2025-09-30 11643760 frs-core:CurrentFinancialInstruments 2025-09-30 11643760 frs-core:Non-currentFinancialInstruments 2025-09-30 11643760 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-09-30 11643760 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-10-01 2025-09-30 11643760 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-09-30 11643760 frs-core:MotorVehicles 2025-09-30 11643760 frs-core:MotorVehicles 2024-10-01 2025-09-30 11643760 frs-core:MotorVehicles 2024-09-30 11643760 frs-core:PlantMachinery 2025-09-30 11643760 frs-core:PlantMachinery 2024-10-01 2025-09-30 11643760 frs-core:PlantMachinery 2024-09-30 11643760 frs-core:ShareCapital 2025-09-30 11643760 frs-core:RetainedEarningsAccumulatedLosses 2025-09-30 11643760 frs-bus:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 11643760 frs-bus:FilletedAccounts 2024-10-01 2025-09-30 11643760 frs-bus:SmallEntities 2024-10-01 2025-09-30 11643760 frs-bus:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 11643760 frs-bus:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 11643760 frs-bus:OrdinaryShareClass1 2024-10-01 2025-09-30 11643760 frs-bus:OrdinaryShareClass1 2025-09-30 11643760 frs-bus:Director1 2024-10-01 2025-09-30 11643760 frs-bus:Director2 2024-10-01 2025-09-30 11643760 frs-countries:EnglandWales 2024-10-01 2025-09-30 11643760 2023-09-30 11643760 2024-09-30 11643760 2023-10-01 2024-09-30 11643760 frs-core:CurrentFinancialInstruments 2024-09-30 11643760 frs-core:Non-currentFinancialInstruments 2024-09-30 11643760 frs-core:MotorVehicles 2023-10-01 2024-09-30 11643760 frs-core:ShareCapital 2024-09-30 11643760 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30 11643760 frs-bus:OrdinaryShareClass1 2023-10-01 2024-09-30
Registered number: 11643760
Mears Transport Ltd
Unaudited Financial Statements
For The Year Ended 30 September 2025
Mears Transport Ltd
Contents
Contents

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

Page 1
Mears Transport Ltd
Balance Sheet
As At 30 September 2025
Balance Sheet
Registered number: 11643760

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 85,849 |  | 97,799
|  |  | 85,849 |  | 97,799
CURRENT ASSETS
Debtors | 5 | 103,283 |  | 114,963 |
Cash at bank and in hand |  | 6,394 |  | 13,449 |
|  | 109,677 |  | 128,412 |
Creditors: Amounts Falling Due Within One Year | 6 | (219,203 ) |  | (211,184 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (109,526 ) |  | (82,772 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (23,677 ) |  | 15,027
Creditors: Amounts Falling Due After More Than One Year | 7 |  | - |  | (7,910 )
NET (LIABILITIES)/ASSETS |  |  | (23,677 ) |  | 7,117
CAPITAL AND RESERVES
Called up share capital | 9 |  | 100 |  | 100
Profit and Loss Account |  |  | (23,777 ) |  | 7,017
SHAREHOLDERS' FUNDS |  |  | (23,677) |  | 7,117

Page 1
Page 2
Mears Transport 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 S E Mears Director
12 May 2026

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Mears Transport Ltd
Notes to the Financial Statements
For The Year Ended 30 September 2025
Notes to the Financial Statements
1. General Information
Mears Transport Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11643760 . The registered office is Belt View Farm, Cannock Road, Stafford, Staffordshire, ST17 0SH.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of section 1a "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.
The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest £.
The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of VAT and trade discounts. The policies adopted for the recognition of turnover are as follows:
Rendering of services
When the outcome of a transaction can be estimated reliably, turnover from carriage and transport is recognised by reference to the stage of completion at the balance sheet date. Stage of completion is measured by reference to completion of contracts. Where the outcome cannot be measured reliably, turnover is recognised only to the extent of the expenses recognised that are recoverable.
Rental income
Rental income from operating leases (net of any incentives given to the lessees) is recognised on a straight-line basis over the lease term.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less accumulated depreciation. Cost includes costs directly attributable to making the asset capable of operating as intended. Depreciation is provided at the following rates in order to write off each asset over its estimated useful life.

Freehold | not provided
Plant & Machinery | 15% on reducing balance
Motor Vehicles | 25% on reducing balance

2.4. Leasing and Hire Purchase Contracts
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.
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.
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Page 4
Mears Transport Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
2.5. Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.
Current or deferred taxation assets and liabilities are not discounted.
Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.
Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.
Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
2.6. Pensions
The company operates a defined contribution pension scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
2.7. Debtors and creditors receivable / payable within one year
Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.
2.8. Loans and borrowings
Loans and borrowings are initially recognised at the transaction price including transaction costs. Subsequently, they are measured at amortised cost using the effective interest rate method, less impairment. If an arrangement constitutes a finance transaction it is measured at present value.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 6 (2024: 7)
6 7
4. Tangible Assets

| Land & Property
--- | ---
| Freehold | Plant & Machinery | Motor Vehicles | Total
| £ | £ | £ | £
Cost
As at 1 October 2024 | 2,232 | 61,474 | 181,658 | 245,364
Additions | - | 17,663 | 107 | 17,770
Disposals | - | (833 ) | (25,172 ) | (26,005 )
As at 30 September 2025 | 2,232 | 78,304 | 156,593 | 237,129
Depreciation
As at 1 October 2024 | - | 22,548 | 125,017 | 147,565
Provided during the period | - | 8,381 | 12,042 | 20,423
Disposals | - | (125 ) | (16,583 ) | (16,708 )
As at 30 September 2025 | - | 30,804 | 120,476 | 151,280

...CONTINUED
Page 4
Page 5
Mears Transport Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025

Net Book Value
As at 30 September 2025 | 2,232 | 47,500 | 36,117 | 85,849
As at 1 October 2024 | 2,232 | 38,926 | 56,641 | 97,799

Included above are assets held under finance leases or hire purchase contracts with a net book value as follows:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Motor Vehicles | - |  | 18,984

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 93,763 |  | 113,163
Prepayments and accrued income | 6,720 |  | -
Other debtors | 2,800 |  | 1,800
| 103,283 |  | 114,963

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | - |  | 2,500
Trade creditors | 21,875 |  | 24,304
Bank loans and overdrafts | 7,910 |  | 20,311
Other taxes and social security | 1,084 |  | 3,971
VAT | 14,327 |  | 34,252
Other creditors | 117,322 |  | 69,123
Accruals and deferred income | 5,387 |  | 5,054
Directors' loan accounts | 51,298 |  | 51,669
| 219,203 |  | 211,184

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | - |  | 7,910

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | - |  | 2,500

Hire purchase conracts are secured against the assets being leased.
Page 5
Page 6
Mears Transport Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
9. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
Allotted, called up and fully paid | £ |  | £
100 Ordinary Shares of £ 1.00 each | 100 |  | 100

10. Going Concern
As at 30 September 2025 the company's balance sheet was overdrawn by £23,677. The directors will support the company to ensure it meets its liabilities as they fall due.
Page 6