Acorah Software Products - Accounts Production 19.2.450 false true 30 September 2024 1 October 2023 false 1 October 2024 30 September 2025 30 September 2025 05198585 Mr Ian Carr Dobson Mr Robert Channing iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 05198585 2024-09-30 05198585 2025-09-30 05198585 2024-10-01 2025-09-30 05198585 frs-core:CurrentFinancialInstruments 2025-09-30 05198585 frs-core:Non-currentFinancialInstruments 2025-09-30 05198585 frs-core:BetweenOneFiveYears 2025-09-30 05198585 frs-core:FurnitureFittings 2025-09-30 05198585 frs-core:FurnitureFittings 2024-10-01 2025-09-30 05198585 frs-core:FurnitureFittings 2024-09-30 05198585 frs-core:NetGoodwill 2025-09-30 05198585 frs-core:NetGoodwill 2024-10-01 2025-09-30 05198585 frs-core:NetGoodwill 2024-09-30 05198585 frs-core:MotorVehicles 2025-09-30 05198585 frs-core:MotorVehicles 2024-10-01 2025-09-30 05198585 frs-core:MotorVehicles 2024-09-30 05198585 frs-core:PlantMachinery 2025-09-30 05198585 frs-core:PlantMachinery 2024-10-01 2025-09-30 05198585 frs-core:PlantMachinery 2024-09-30 05198585 frs-core:WithinOneYear 2025-09-30 05198585 frs-core:ShareCapital 2025-09-30 05198585 frs-core:RetainedEarningsAccumulatedLosses 2025-09-30 05198585 frs-bus:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 05198585 frs-bus:FilletedAccounts 2024-10-01 2025-09-30 05198585 frs-bus:SmallEntities 2024-10-01 2025-09-30 05198585 frs-bus:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 05198585 frs-bus:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 05198585 frs-bus:Director1 2024-10-01 2025-09-30 05198585 frs-bus:CompanySecretary1 2024-10-01 2025-09-30 05198585 frs-countries:EnglandWales 2024-10-01 2025-09-30 05198585 2023-09-30 05198585 2024-09-30 05198585 2023-10-01 2024-09-30 05198585 frs-core:CurrentFinancialInstruments 2024-09-30 05198585 frs-core:Non-currentFinancialInstruments 2024-09-30 05198585 frs-core:BetweenOneFiveYears 2024-09-30 05198585 frs-core:MotorVehicles 2023-10-01 2024-09-30 05198585 frs-core:WithinOneYear 2024-09-30 05198585 frs-core:ShareCapital 2024-09-30 05198585 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30
Registered number: 05198585
LCS Transport Limited
Unaudited Financial Statements
For The Year Ended 30 September 2025
LCS Transport Limited
Contents
Contents

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

Page 1
LCS Transport Limited
Balance Sheet
As At 30 September 2025
Balance Sheet
Registered number: 05198585

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 1 |  | 1
Tangible Assets | 5 |  | 525,244 |  | 336,819
|  |  | 525,245 |  | 336,820
CURRENT ASSETS
Debtors | 6 | 292,401 |  | 187,932 |
Cash at bank and in hand |  | 296,606 |  | 477,267 |
|  | 589,007 |  | 665,199 |
Creditors: Amounts Falling Due Within One Year | 7 | (217,743 ) |  | (194,785 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 371,264 |  | 470,414
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 896,509 |  | 807,234
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (62,886 ) |  | (65,786 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (125,217 ) |  | (77,722 )
NET ASSETS |  |  | 708,406 |  | 663,726
CAPITAL AND RESERVES
Called up share capital | 10 |  | 100 |  | 100
Profit and Loss Account |  |  | 708,306 |  | 663,626
SHAREHOLDERS' FUNDS |  |  | 708,406 |  | 663,726

Page 1
Page 2
LCS Transport Limited
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 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 Ian Carr Dobson Director
27 May 2026

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
LCS Transport Limited
Notes to the Financial Statements
For The Year Ended 30 September 2025
Notes to the Financial Statements
1. General Information
LCS Transport Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05198585 . The registered office is 5 Den Road, Teignmouth, Devon, TQ14 8AR.
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. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 5 years.
2.4. 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 | 20% Reducing Balance
Motor Vehicles | 25% Straight Line
Fixtures & Fittings | 15% Reducing Balance

2.5. 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.
2.6. Financial Instruments
Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at the market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost.
Page 3
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LCS Transport Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
2.7. 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 year 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 asset reflects 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 or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
2.8. Impairment
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.
2.9. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 11 (2024: 10)
11 10
4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 1 October 2024 | 30,000
As at 30 September 2025 | 30,000
Amortisation
As at 1 October 2024 | 29,999
As at 30 September 2025 | 29,999
Net Book Value
As at 30 September 2025 | 1
As at 1 October 2024 | 1

Page 4
Page 5
LCS Transport Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
5. Tangible Assets

| Plant & Machinery | Motor Vehicles | Fixtures & Fittings | Total
--- | --- | --- | --- | ---
| £ | £ | £ | £
Cost
As at 1 October 2024 | 52,436 | 887,427 | 21,140 | 961,003
Additions | - | 482,982 | 499 | 483,481
Disposals | (26,508 ) | (319,182 ) | (6,216 ) | (351,906 )
As at 30 September 2025 | 25,928 | 1,051,227 | 15,423 | 1,092,578
Depreciation
As at 1 October 2024 | 41,550 | 564,502 | 18,132 | 624,184
Provided during the period | 689 | 201,205 | 379 | 202,273
Disposals | (19,067 ) | (234,822 ) | (5,234 ) | (259,123 )
As at 30 September 2025 | 23,172 | 530,885 | 13,277 | 567,334
Net Book Value
As at 30 September 2025 | 2,756 | 520,342 | 2,146 | 525,244
As at 1 October 2024 | 10,886 | 322,925 | 3,008 | 336,819

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Motor Vehicles | 198,267 |  | 103,834

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 209,472 |  | 149,006
Prepayments and accrued income | 26,003 |  | 23,926
Other debtors | 36,355 |  | 15,000
Corporation tax recoverable assets | 20,571 |  | -
| 292,401 |  | 187,932

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 85,136 |  | 21,929
Trade creditors | 68,973 |  | 52,792
Corporation tax | - |  | 53,288
VAT | 36,831 |  | 34,809
Other creditors | 9,298 |  | 436
Accruals and deferred income | 15,248 |  | 12,835
Director's loan account | 2,257 |  | 18,696
| 217,743 |  | 194,785

Page 5
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LCS Transport Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
8. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 62,886 |  | 65,786

9. Obligations Under Finance Leases and Hire Purchase

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
The future minimum finance lease payments are as follows:
Not later than one year | 85,136 |  | 21,929
Later than one year and not later than five years | 62,886 |  | 65,786
| 148,022 |  | 87,715
| 148,022 |  | 87,715

10. Share Capital

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

11. Related Party Transactions
At the year end, 30 September 2025, the company owed the director £2,257 (2024 = £18,696) in respect of loans held with the company. This amount is interest free and repayable on demand.
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