Acorah Software Products - Accounts Production 19.1.200 false true 31 March 2025 1 April 2024 false 1 April 2025 31 March 2026 31 March 2026 09504271 Mr Graham Hall Mrs Joanne Hall iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09504271 2025-03-31 09504271 2026-03-31 09504271 2025-04-01 2026-03-31 09504271 frs-core:CurrentFinancialInstruments 2026-03-31 09504271 frs-core:Non-currentFinancialInstruments 2026-03-31 09504271 frs-core:BetweenOneFiveYears 2026-03-31 09504271 frs-core:FurnitureFittings 2026-03-31 09504271 frs-core:FurnitureFittings 2025-04-01 2026-03-31 09504271 frs-core:FurnitureFittings 2025-03-31 09504271 frs-core:MotorVehicles 2026-03-31 09504271 frs-core:MotorVehicles 2025-04-01 2026-03-31 09504271 frs-core:MotorVehicles 2025-03-31 09504271 frs-core:PlantMachinery 2026-03-31 09504271 frs-core:PlantMachinery 2025-04-01 2026-03-31 09504271 frs-core:PlantMachinery 2025-03-31 09504271 frs-core:WithinOneYear 2026-03-31 09504271 frs-core:ShareCapital 2026-03-31 09504271 frs-core:RetainedEarningsAccumulatedLosses 2026-03-31 09504271 frs-bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 09504271 frs-bus:FilletedAccounts 2025-04-01 2026-03-31 09504271 frs-bus:SmallEntities 2025-04-01 2026-03-31 09504271 frs-bus:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 09504271 frs-bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 09504271 frs-bus:Director1 2025-04-01 2026-03-31 09504271 frs-bus:Director2 2025-04-01 2026-03-31 09504271 frs-core:CurrentFinancialInstruments 1 2026-03-31 09504271 frs-countries:EnglandWales 2025-04-01 2026-03-31 09504271 2024-03-31 09504271 2025-03-31 09504271 2024-04-01 2025-03-31 09504271 frs-core:CurrentFinancialInstruments 2025-03-31 09504271 frs-core:Non-currentFinancialInstruments 2025-03-31 09504271 frs-core:BetweenOneFiveYears 2025-03-31 09504271 frs-core:WithinOneYear 2025-03-31 09504271 frs-core:ShareCapital 2025-03-31 09504271 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 09504271 frs-core:CurrentFinancialInstruments 1 2025-03-31
Registered number: 09504271
GA Trucks Limited
Financial Statements
For The Year Ended 31 March 2026
Simple Accounting NW Ltd
4-4a Blackburn Road
Accrington
BB5 1HD
GA Trucks Limited
Contents
Contents

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

Page 1
GA Trucks Limited
Balance Sheet
As At 31 March 2026
Balance Sheet
Registered number: 09504271

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 707,111 |  | 2,820,106
|  |  | 707,111 |  | 2,820,106
CURRENT ASSETS
Debtors | 6 | 625,454 |  | 75,917 |
Cash at bank and in hand |  | 26,955 |  | 64,168 |
|  | 652,409 |  | 140,085 |
Creditors: Amounts Falling Due Within One Year | 7 | (97,869 ) |  | (597,354 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 554,540 |  | (457,269 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 1,261,651 |  | 2,362,837
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (1,467,076 ) |  | (1,322,673 )
NET (LIABILITIES)/ASSETS |  |  | (205,425 ) |  | 1,040,164
CAPITAL AND RESERVES
Called up share capital | 10 |  | 10 |  | 10
Profit and Loss Account |  |  | (205,435 ) |  | 1,040,154
SHAREHOLDERS' FUNDS |  |  | (205,425) |  | 1,040,164

Page 1
Page 2
GA Trucks Limited
Balance Sheet (continued)
As At 31 March 2026
For the year ending 31 March 2026 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 Graham Hall Director | Mrs Joanne Hall Director
2 June 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
GA Trucks Limited
Notes to the Financial Statements
For The Year Ended 31 March 2026
Notes to the Financial Statements
1. General Information
GA Trucks Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09504271 . The registered office is 21 Heather Falls , New Mills, High Peak, Derbyshire, SK22 3GA.
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 | 10% straight line
Motor Vehicles | 25% reducing balance
Fixtures & Fittings | 10% 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2025: 2)
2 2
Page 3
Page 4
GA Trucks Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
4. Tangible Assets

| Plant & Machinery | Motor Vehicles | Fixtures & Fittings | Total
--- | --- | --- | --- | ---
| £ | £ | £ | £
Cost
As at 1 April 2025 | 3,905,088 | 185,886 | 47,355 | 4,138,329
Disposals | - | (2,884,026 ) | - | (2,884,026 )
As at 31 March 2026 | 3,905,088 | (2,698,140 ) | 47,355 | 1,254,303
Depreciation
As at 1 April 2025 | 1,216,620 | 86,286 | 15,317 | 1,318,223
Provided during the period | 114,989 | 11,228 | 4,736 | 130,953
Disposals | - | (901,984 ) | - | (901,984 )
As at 31 March 2026 | 1,331,609 | (804,470 ) | 20,053 | 547,192
Net Book Value
As at 31 March 2026 | 2,573,479 | (1,893,670 ) | 27,302 | 707,111
As at 1 April 2025 | 2,688,468 | 99,600 | 32,038 | 2,820,106

5. Stocks

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £

6. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 112,925 |  | 17,119
Prepayments and accrued income | 1,685 |  | 2,359
Other debtors - GA Properties NW Loan | 56,138 |  | 56,138
Other debtors - H Crabtree Limited | 420,000 |  | -
VAT | 87 |  | 301
Directors' loan accounts | 34,619 |  | -
| 625,454 |  | 75,917

7. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 31,737 |  | 286,144
Trade creditors | 2,183 |  | 2,080
Bank loans and overdrafts | 62,315 |  | 63,562
H Crabtree Ltd | - |  | 243,805
Accruals and deferred income | 1,634 |  | 1,205
Directors' loan accounts | - |  | 558
| 97,869 |  | 597,354

Page 4
Page 5
GA Trucks Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
8. Creditors: Amounts Falling Due After More Than One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 1,448,419 |  | 1,251,380
Bank loans | 18,657 |  | 71,293
| 1,467,076 |  | 1,322,673

9. Obligations Under Finance Leases and Hire Purchase

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
The future minimum finance lease payments are as follows:
Not later than one year | 31,737 |  | 286,144
Later than one year and not later than five years | 1,448,419 |  | 1,251,380
| 1,480,156 |  | 1,537,524
| 1,480,156 |  | 1,537,524

10. Share Capital

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 10 |  | 10

11. Disposal of Trade and Specific Business Assets
On 4 April 2025, the company entered into an Asset Purchase Agreement with H Crabtree Limited for the sale of specific trailers, motor vehicles and certain related business assets. The total consideration receivable under the agreement was £600,000, comprising £300,000 attributable to goodwill and £300,000 attributable to the specific trailers and motor vehicles transferred, with nominal values attributed to other transferred assets. The transaction was treated as a transfer of a going concern.
The consideration is payable partly on completion and partly by deferred instalments. As at 31 March 2026, the company had received £180,000 and the remaining balance of £420,000 is included within debtors. The outstanding consideration is payable by H Crabtree Limited in accordance with the Asset Purchase Agreement, including monthly instalments of £10,000 until the balance is settled.
Page 5