Acorah Software Products - Accounts Production 19.2.450 false true 31 October 2024 1 November 2023 false 1 November 2024 31 October 2025 31 October 2025 05963777 Mr Ivo Pocheliev Mrs Fani Pocheliev iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 05963777 2024-10-31 05963777 2025-10-31 05963777 2024-11-01 2025-10-31 05963777 frs-core:CurrentFinancialInstruments 2025-10-31 05963777 frs-core:Non-currentFinancialInstruments 2025-10-31 05963777 frs-core:BetweenOneFiveYears 2025-10-31 05963777 frs-core:ComputerEquipment 2025-10-31 05963777 frs-core:ComputerEquipment 2024-11-01 2025-10-31 05963777 frs-core:ComputerEquipment 2024-10-31 05963777 frs-core:FurnitureFittings 2025-10-31 05963777 frs-core:FurnitureFittings 2024-11-01 2025-10-31 05963777 frs-core:FurnitureFittings 2024-10-31 05963777 frs-core:MotorVehicles 2025-10-31 05963777 frs-core:MotorVehicles 2024-11-01 2025-10-31 05963777 frs-core:MotorVehicles 2024-10-31 05963777 frs-core:PlantMachinery 2025-10-31 05963777 frs-core:PlantMachinery 2024-11-01 2025-10-31 05963777 frs-core:PlantMachinery 2024-10-31 05963777 frs-core:ShareCapital 2025-10-31 05963777 frs-core:RetainedEarningsAccumulatedLosses 2025-10-31 05963777 frs-bus:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 05963777 frs-bus:FilletedAccounts 2024-11-01 2025-10-31 05963777 frs-bus:SmallEntities 2024-11-01 2025-10-31 05963777 frs-bus:AuditExempt-NoAccountantsReport 2024-11-01 2025-10-31 05963777 frs-bus:SmallCompaniesRegimeForAccounts 2024-11-01 2025-10-31 05963777 frs-bus:Director1 2024-11-01 2025-10-31 05963777 frs-bus:Director2 2024-11-01 2025-10-31 05963777 frs-core:CurrentFinancialInstruments 2 2025-10-31 05963777 frs-countries:EnglandWales 2024-11-01 2025-10-31 05963777 2023-10-31 05963777 2024-10-31 05963777 2023-11-01 2024-10-31 05963777 frs-core:CurrentFinancialInstruments 2024-10-31 05963777 frs-core:Non-currentFinancialInstruments 2024-10-31 05963777 frs-core:BetweenOneFiveYears 2024-10-31 05963777 frs-core:ShareCapital 2024-10-31 05963777 frs-core:RetainedEarningsAccumulatedLosses 2024-10-31 05963777 frs-core:CurrentFinancialInstruments 2 2024-10-31
Registered number: 05963777
Pocheliev Transport Services Ltd
Unaudited Financial Statements
For The Year Ended 31 October 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 05963777
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 173,592 204,192
173,592 204,192
CURRENT ASSETS
Debtors 5 150,922 162,560
Cash at bank and in hand 6,896 3,309
157,818 165,869
Creditors: Amounts Falling Due Within One Year 6 (260,818 ) (152,056 )
NET CURRENT ASSETS (LIABILITIES) (103,000 ) 13,813
TOTAL ASSETS LESS CURRENT LIABILITIES 70,592 218,005
Creditors: Amounts Falling Due After More Than One Year 7 (6,165 ) (113,190 )
NET ASSETS 64,427 104,815
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account 64,327 104,715
SHAREHOLDERS' FUNDS 64,427 104,815
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For the year ending 31 October 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 Ivo Pocheliev
Director
26/01/2026
The notes on pages 3 to 5 form part of these financial statements.
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Page 3
Notes to the Financial Statements
1. General Information
Pocheliev Transport Services Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 05963777 . The registered office is 86 Brookcroft, Linton Glade, Croydon, CR0 9NB.
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% Reducing balance
Motor Vehicles 25% Reducing balance
Fixtures & Fittings 25% Reducing balance
Computer Equipment 25% Reducing balance
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 6 (2024: 6)
6 6
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4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 November 2024 150,461 462,863 1,050 3,051 617,425
Additions - 27,000 263 - 27,263
As at 31 October 2025 150,461 489,863 1,313 3,051 644,688
Depreciation
As at 1 November 2024 127,377 283,079 991 1,786 413,233
Provided during the period 5,771 51,696 80 316 57,863
As at 31 October 2025 133,148 334,775 1,071 2,102 471,096
Net Book Value
As at 31 October 2025 17,313 155,088 242 949 173,592
As at 1 November 2024 23,084 179,784 59 1,265 204,192
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 150,922 160,265
Other debtors - 2,295
150,922 162,560
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 96,932 47,993
Bank loans and overdrafts 23,290 3,890
Other taxes and social security 2,437 2,233
VAT 27,618 25,725
Barclay Card 2,504 3,004
Other creditors (2) - Nest 334 334
Directors' loan accounts 107,703 68,877
260,818 152,056
7. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 1,778 98,818
Bank loans 4,387 14,372
6,165 113,190
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8. Obligations Under Finance Leases and Hire Purchase
2025 2024
£ £
The future minimum finance lease payments are as follows:
Later than one year and not later than five years 1,778 98,818
9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
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