Acorah Software Products - Accounts Production 18.1.200 false true false 1 September 2024 31 May 2025 31 May 2025 NI716143 Mr Ryan Woods iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure NI716143 2024-08-31 NI716143 2025-05-31 NI716143 2024-09-01 2025-05-31 NI716143 frs-core:CurrentFinancialInstruments 2025-05-31 NI716143 frs-core:FurnitureFittings 2025-05-31 NI716143 frs-core:FurnitureFittings 2024-09-01 2025-05-31 NI716143 frs-core:FurnitureFittings 2024-08-31 NI716143 frs-core:MotorVehicles 2025-05-31 NI716143 frs-core:MotorVehicles 2024-09-01 2025-05-31 NI716143 frs-core:MotorVehicles 2024-08-31 NI716143 frs-core:PlantMachinery 2025-05-31 NI716143 frs-core:PlantMachinery 2024-09-01 2025-05-31 NI716143 frs-core:PlantMachinery 2024-08-31 NI716143 frs-core:WithinOneYear 2025-05-31 NI716143 frs-core:ShareCapital 2025-05-31 NI716143 frs-core:RetainedEarningsAccumulatedLosses 2025-05-31 NI716143 frs-bus:PrivateLimitedCompanyLtd 2024-09-01 2025-05-31 NI716143 frs-bus:FilletedAccounts 2024-09-01 2025-05-31 NI716143 frs-bus:SmallEntities 2024-09-01 2025-05-31 NI716143 frs-bus:AuditExempt-NoAccountantsReport 2024-09-01 2025-05-31 NI716143 frs-bus:SmallCompaniesRegimeForAccounts 2024-09-01 2025-05-31 NI716143 frs-bus:Director1 2024-09-01 2025-05-31 NI716143 frs-countries:NorthernIreland 2024-09-01 2025-05-31
Registered number: NI716143
Automotive & Logistic Solutions Ltd
Unaudited Financial Statements
For the Period 1 September 2024 to 31 May 2025
Iain Gillespie FCA
Automotive & Logistic Solutions Ltd
Contents
Contents

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

Page 1
Automotive & Logistic Solutions Ltd
Balance Sheet
As At 31 May 2025
Balance Sheet
Registered number: NI716143

| 31 May 2025
--- | ---
| Notes | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 405,894
|  |  | 405,894
CURRENT ASSETS
Stocks | 5 | 390,351 |
Debtors | 6 | 248,865 |
Cash at bank and in hand |  | 42,695 |
|  | 681,911 |
Creditors: Amounts Falling Due Within One Year | 7 | (946,502 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (264,591 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 141,303
NET ASSETS |  |  | 141,303
CAPITAL AND RESERVES
Called up share capital | 9 |  | 1
Profit and Loss Account |  |  | 141,302
SHAREHOLDERS' FUNDS |  |  | 141,303

Page 1
Page 2
Automotive & Logistic Solutions Ltd
Balance Sheet (continued)
As At 31 May 2025
For the period ending 31 May 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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 Ryan Woods Director
22/05/2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Automotive & Logistic Solutions Ltd
Notes to the Financial Statements
For the Period 1 September 2024 to 31 May 2025
Notes to the Financial Statements
1. General Information
Automotive & Logistic Solutions Ltd is a private company, limited by shares, incorporated in Northern Ireland, registered number NI716143 . The registered office is 75 Waterloo Road, Lisburn, BT27 5NW.
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 | 25% Straight Line
Motor Vehicles | 25% Straight Line
Fixtures & Fittings | 25% Straight Line

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. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.6. 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 period was: 5
5
Page 3
Page 4
Automotive & Logistic Solutions Ltd
Notes to the Financial Statements (continued)
For the Period 1 September 2024 to 31 May 2025
4. Tangible Assets

| Plant & Machinery | Motor Vehicles | Fixtures & Fittings | Total
--- | --- | --- | --- | ---
| £ | £ | £ | £
Cost
As at 1 September 2024 | - | - | - | -
Additions | 76,627 | 400,592 | 18,806 | 496,025
As at 31 May 2025 | 76,627 | 400,592 | 18,806 | 496,025
Depreciation
As at 1 September 2024 | - | - | - | -
Provided during the period | 12,513 | 74,051 | 3,567 | 90,131
As at 31 May 2025 | 12,513 | 74,051 | 3,567 | 90,131
Net Book Value
As at 31 May 2025 | 64,114 | 326,541 | 15,239 | 405,894
As at 1 September 2024 | - | - | - | -

5. Stocks

| 31 May 2025
--- | ---
| £
Stock | 390,351

6. Debtors

| 31 May 2025
--- | ---
| £
Due within one year
Trade debtors | 235,912
Other debtors | 12,953
| 248,865

7. Creditors: Amounts Falling Due Within One Year

| 31 May 2025
--- | ---
| £
Net obligations under finance lease and hire purchase contracts | 11,475
Trade creditors | 150,905
Bank loans and overdrafts | 22,796
Other loans | 91,661
Other creditors | 616,272
Taxation and social security | 53,393
| 946,502

Page 4
Page 5
Automotive & Logistic Solutions Ltd
Notes to the Financial Statements (continued)
For the Period 1 September 2024 to 31 May 2025
8. Obligations Under Finance Leases and Hire Purchase

| 31 May 2025
--- | ---
| £
The future minimum finance lease payments are as follows:
Not later than one year | 11,475

9. Share Capital

| 31 May 2025
--- | ---
| £
Allotted, Called up and fully paid | 1

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