Acorah Software Products - Accounts Production 18.1.200 false true 31 August 2024 1 September 2023 false 1 September 2024 31 August 2025 31 August 2025 09107159 Mr Grzegorz Krycinski Mrs Ewelina Krycinska iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09107159 2024-08-31 09107159 2025-08-31 09107159 2024-09-01 2025-08-31 09107159 frs-core:CurrentFinancialInstruments 2025-08-31 09107159 frs-core:Non-currentFinancialInstruments 2025-08-31 09107159 frs-core:MotorVehicles 2025-08-31 09107159 frs-core:MotorVehicles 2024-09-01 2025-08-31 09107159 frs-core:MotorVehicles 2024-08-31 09107159 frs-core:PlantMachinery 2025-08-31 09107159 frs-core:PlantMachinery 2024-09-01 2025-08-31 09107159 frs-core:PlantMachinery 2024-08-31 09107159 frs-core:ShareCapital 2025-08-31 09107159 frs-core:RetainedEarningsAccumulatedLosses 2025-08-31 09107159 frs-bus:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 09107159 frs-bus:FilletedAccounts 2024-09-01 2025-08-31 09107159 frs-bus:SmallEntities 2024-09-01 2025-08-31 09107159 frs-bus:AuditExempt-NoAccountantsReport 2024-09-01 2025-08-31 09107159 frs-bus:SmallCompaniesRegimeForAccounts 2024-09-01 2025-08-31 09107159 frs-bus:Director1 2024-09-01 2025-08-31 09107159 frs-bus:Director2 2024-09-01 2025-08-31 09107159 frs-countries:EnglandWales 2024-09-01 2025-08-31 09107159 2023-08-31 09107159 2024-08-31 09107159 2023-09-01 2024-08-31 09107159 frs-core:CurrentFinancialInstruments 2024-08-31 09107159 frs-core:Non-currentFinancialInstruments 2024-08-31 09107159 frs-core:ShareCapital 2024-08-31 09107159 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31
Registered number: 09107159
Kretos Haulage Ltd
Unaudited Financial Statements
For The Year Ended 31 August 2025
KNBC Accounting Ltd
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 09107159
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 132,130 57,121
132,130 57,121
CURRENT ASSETS
Debtors 5 90,561 95,247
Cash at bank and in hand 17,781 27,625
108,342 122,872
Creditors: Amounts Falling Due Within One Year 6 (82,427 ) (78,757 )
NET CURRENT ASSETS (LIABILITIES) 25,915 44,115
TOTAL ASSETS LESS CURRENT LIABILITIES 158,045 101,236
Creditors: Amounts Falling Due After More Than One Year 7 (29,884 ) (47,360 )
NET ASSETS 128,161 53,876
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account 128,061 53,776
SHAREHOLDERS' FUNDS 128,161 53,876
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For the year ending 31 August 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 Grzegorz Krycinski
Director
Mrs Ewelina Krycinska
Director
20/05/2026
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Kretos Haulage Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 09107159 . The registered office is 39 Church Street, Brownhills, Walsall, WS8 7EF.
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:
Plant & Machinery Straight-Line - 25%
Motor Vehicles Straight-Line - 25%
2.4. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. 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.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
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4. Tangible Assets
Plant & Machinery Motor Vehicles Total
£ £ £
Cost
As at 1 September 2024 30,600 153,141 183,741
Additions 19,585 97,581 117,166
Disposals (8,350 ) - (8,350 )
As at 31 August 2025 41,835 250,722 292,557
Depreciation
As at 1 September 2024 19,267 107,353 126,620
Provided during the period 6,707 35,450 42,157
Disposals (8,350 ) - (8,350 )
As at 31 August 2025 17,624 142,803 160,427
Net Book Value
As at 31 August 2025 24,211 107,919 132,130
As at 1 September 2024 11,333 45,788 57,121
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 70,982 75,301
Other debtors 17,412 19,946
88,394 95,247
Due after more than one year
Other debtors 2,167 -
90,561 95,247
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 28,193 12,603
Bank loans and overdrafts 34,059 38,911
Other creditors 44 44
Taxation and social security 20,131 27,199
82,427 78,757
7. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 29,884 47,360
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8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
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