Acorah Software Products - Accounts Production 19.2.350 false true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 09576289 Mr Paul Birch Mr Lewis Birch Mr James Hawkes iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09576289 2024-12-31 09576289 2025-12-31 09576289 2025-01-01 2025-12-31 09576289 frs-core:Non-currentFinancialInstruments 2025-12-31 09576289 frs-core:ComputerEquipment 2025-12-31 09576289 frs-core:ComputerEquipment 2025-01-01 2025-12-31 09576289 frs-core:ComputerEquipment 2024-12-31 09576289 frs-core:FurnitureFittings 2025-12-31 09576289 frs-core:FurnitureFittings 2025-01-01 2025-12-31 09576289 frs-core:FurnitureFittings 2024-12-31 09576289 frs-core:MotorVehicles 2025-12-31 09576289 frs-core:MotorVehicles 2025-01-01 2025-12-31 09576289 frs-core:MotorVehicles 2024-12-31 09576289 frs-core:PlantMachinery 2025-12-31 09576289 frs-core:PlantMachinery 2025-01-01 2025-12-31 09576289 frs-core:PlantMachinery 2024-12-31 09576289 frs-core:ShareCapital 2025-12-31 09576289 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 09576289 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 09576289 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 09576289 frs-bus:SmallEntities 2025-01-01 2025-12-31 09576289 frs-bus:AuditExemptWithAccountantsReport 2025-01-01 2025-12-31 09576289 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 09576289 frs-bus:Director1 2025-01-01 2025-12-31 09576289 frs-bus:Director2 2025-01-01 2025-12-31 09576289 frs-bus:Director3 2025-01-01 2025-12-31 09576289 frs-countries:EnglandWales 2025-01-01 2025-12-31 09576289 2023-12-31 09576289 2024-12-31 09576289 2024-01-01 2024-12-31 09576289 frs-core:Non-currentFinancialInstruments 2024-12-31 09576289 frs-core:ShareCapital 2024-12-31 09576289 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: 09576289
Paulsons Traffic Management Ltd
Financial Statements
For The Year Ended 31 December 2025
Apple Accountancy Services Limited
Chartered Certified Accountants
146 Manor Way
Borehamwood
Hertfordshire
WD6 1QX
Paulsons Traffic Management Ltd
Contents
Contents

| Page
--- | ---
Accountant's Report | 1
Balance Sheet | 2—3
Notes to the Financial Statements | 4—5

Page 1
Paulsons Traffic Management Ltd
Accountant's Report
For The Year Ended 31 December 2025
Accountant's Report
Report to the directors on the preparation of the unaudited statutory accounts of Paulsons Traffic Management Ltd For The Year Ended 31 December 2025
To assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of Paulsons Traffic Management Ltd which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.
As a practising member of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.
This report is made to the directors of Paulsons Traffic Management Ltd , as a body, in accordance with the terms of our engagement letter dated 30 June 2016. Our work has been undertaken solely to prepare for your approval the accounts of Paulsons Traffic Management Ltd and state those matters that we have agreed to state to the directors of Paulsons Traffic Management Ltd , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Paulsons Traffic Management Ltd and its directors as a body for our work or for this report.
It is your duty to ensure that Paulsons Traffic Management Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Paulsons Traffic Management Ltd . You consider that Paulsons Traffic Management Ltd is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of Paulsons Traffic Management Ltd . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

19th May 2026

Apple Accountancy Services Limited
Chartered Certified Accountants
146 Manor Way
Borehamwood
Hertfordshire
WD6 1QX
Page 1
Page 2
Paulsons Traffic Management Ltd
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: 09576289

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 33,961 |  | 45,410
|  |  | 33,961 |  | 45,410
CURRENT ASSETS
Debtors |  | 327,198 |  | 446,483 |
Cash at bank and in hand |  | 8,204 |  | 59,759 |
|  | 335,402 |  | 506,242 |
Creditors: Amounts Falling Due Within One Year |  | (487,396 ) |  | (604,859 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (151,994 ) |  | (98,617 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (118,033 ) |  | (53,207 )
Creditors: Amounts Falling Due After More Than One Year |  |  | (83,859 ) |  | (106,940 )
NET LIABILITIES |  |  | (201,892 ) |  | (160,147 )
CAPITAL AND RESERVES
Called up share capital |  |  | 4 |  | 4
Profit and Loss Account |  |  | (201,896 ) |  | (160,151 )
SHAREHOLDERS' FUNDS |  |  | (201,892) |  | (160,147)

Page 2
Page 3
Paulsons Traffic Management Ltd
Balance Sheet (continued)
As At 31 December 2025
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 Profit and Loss Account.
On behalf of the board

Mr Paul Birch Director | Mr Lewis Birch Director
19th May 2026

The notes on pages 4 to 5 form part of these financial statements.
Page 3
Page 4
Paulsons Traffic Management Ltd
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
Paulsons Traffic Management Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 09576289 . The registered office is 146 Manor Way, Borehamwood, Hertfordshire, WD6 1QX.
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 | 33% Straight line
Motor Vehicles | 25% Reducing balance
Fixtures & Fittings | 25% Reducing balance
Computer Equipment | 33% 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 9 (2024: 14)
9 14
Page 4
Page 5
Paulsons Traffic Management Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
4. Tangible Assets

| Plant & Machinery | Motor Vehicles | Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Cost
As at 1 January 2025 | 78,367 | 115,143 | 350 | 8,700 | 202,560
As at 31 December 2025 | 78,367 | 115,143 | 350 | 8,700 | 202,560
Depreciation
As at 1 January 2025 | 78,367 | 71,000 | 283 | 7,500 | 157,150
Provided during the period | - | 11,036 | 17 | 396 | 11,449
As at 31 December 2025 | 78,367 | 82,036 | 300 | 7,896 | 168,599
Net Book Value
As at 31 December 2025 | - | 33,107 | 50 | 804 | 33,961
As at 1 January 2025 | - | 44,143 | 67 | 1,200 | 45,410

Page 5