Acorah Software Products - Accounts Production 19.2.450 false true 28 February 2025 1 March 2024 false 1 March 2025 28 February 2026 28 February 2026 05712193 Mrs Clair Ellis Mr David Ellis Mrs Clair Ellis iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 05712193 2025-02-28 05712193 2026-02-28 05712193 2025-03-01 2026-02-28 05712193 frs-core:CurrentFinancialInstruments 2026-02-28 05712193 frs-core:Non-currentFinancialInstruments 2026-02-28 05712193 frs-core:ComputerEquipment 2026-02-28 05712193 frs-core:ComputerEquipment 2025-03-01 2026-02-28 05712193 frs-core:ComputerEquipment 2025-02-28 05712193 frs-core:MotorVehicles 2026-02-28 05712193 frs-core:MotorVehicles 2025-03-01 2026-02-28 05712193 frs-core:MotorVehicles 2025-02-28 05712193 frs-core:PlantMachinery 2026-02-28 05712193 frs-core:PlantMachinery 2025-03-01 2026-02-28 05712193 frs-core:PlantMachinery 2025-02-28 05712193 frs-core:ShareCapital 2026-02-28 05712193 frs-core:RetainedEarningsAccumulatedLosses 2026-02-28 05712193 frs-bus:PrivateLimitedCompanyLtd 2025-03-01 2026-02-28 05712193 frs-bus:FilletedAccounts 2025-03-01 2026-02-28 05712193 frs-bus:SmallEntities 2025-03-01 2026-02-28 05712193 frs-bus:AuditExempt-NoAccountantsReport 2025-03-01 2026-02-28 05712193 frs-bus:SmallCompaniesRegimeForAccounts 2025-03-01 2026-02-28 05712193 frs-bus:Director1 2025-03-01 2026-02-28 05712193 frs-bus:Director2 2025-03-01 2026-02-28 05712193 frs-bus:CompanySecretary1 2025-03-01 2026-02-28 05712193 frs-countries:EnglandWales 2025-03-01 2026-02-28 05712193 2024-02-29 05712193 2025-02-28 05712193 2024-03-01 2025-02-28 05712193 frs-core:CurrentFinancialInstruments 2025-02-28 05712193 frs-core:Non-currentFinancialInstruments 2025-02-28 05712193 frs-core:ShareCapital 2025-02-28 05712193 frs-core:RetainedEarningsAccumulatedLosses 2025-02-28
Registered number: 05712193
Rivington Haulage Ltd
Unaudited Financial Statements
For The Year Ended 28 February 2026
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 05712193
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 150,405 178,018
150,405 178,018
CURRENT ASSETS
Debtors 5 44,939 53,174
Cash at bank and in hand 57,193 62,908
102,132 116,082
Creditors: Amounts Falling Due Within One Year 6 (35,578 ) (51,321 )
NET CURRENT ASSETS (LIABILITIES) 66,554 64,761
TOTAL ASSETS LESS CURRENT LIABILITIES 216,959 242,779
Creditors: Amounts Falling Due After More Than One Year 7 (209 ) (17,003 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (31,585 ) (37,384 )
NET ASSETS 185,165 188,392
CAPITAL AND RESERVES
Called up share capital 8 2 2
Profit and Loss Account 185,163 188,390
SHAREHOLDERS' FUNDS 185,165 188,392
Page 1
Page 2
For the year ending 28 February 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 David Ellis
Director
29/04/2026
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Rivington Haulage Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 05712193 . The registered office is Caelan, Drury Lane, Leeswood, Mold, CH7 4SJ.
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 20% - Straight line
Computer Equipment 10% - Straight line
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.
Page 3
Page 4
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2025: 3)
3 3
4. Tangible Assets
Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £
Cost
As at 1 March 2025 239,077 31,660 3,878 274,615
Additions 681 - - 681
Disposals (11,072 ) - - (11,072 )
As at 28 February 2026 228,686 31,660 3,878 264,224
Depreciation
As at 1 March 2025 88,742 6,280 1,575 96,597
Provided during the period 21,684 6,280 330 28,294
Disposals (11,072 ) - - (11,072 )
As at 28 February 2026 99,354 12,560 1,905 113,819
Net Book Value
As at 28 February 2026 129,332 19,100 1,973 150,405
As at 1 March 2025 150,335 25,380 2,303 178,018
5. Debtors
2026 2025
£ £
Due within one year
Trade debtors 39,675 52,639
Prepayments and accrued income 5,264 535
44,939 53,174
6. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Trade creditors 8,502 8,145
Bank loans and overdrafts 5,496 9,241
Other creditors 2,705 4,533
Taxation and social security 18,875 29,402
35,578 51,321
Page 4
Page 5
7. Creditors: Amounts Falling Due After More Than One Year
2026 2025
£ £
Bank loans - 5,497
Other creditors - 1,398
Directors loan account 209 10,108
209 17,003
8. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 2 2
9. Dividends
2026 2025
£ £
On equity shares:
Interim dividend paid 13,000 23,850
Page 5