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 08209719 Mr Lee Varney iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08209719 2024-09-30 08209719 2025-09-30 08209719 2024-10-01 2025-09-30 08209719 frs-core:CurrentFinancialInstruments 2025-09-30 08209719 frs-core:ComputerEquipment 2025-09-30 08209719 frs-core:ComputerEquipment 2024-10-01 2025-09-30 08209719 frs-core:ComputerEquipment 2024-09-30 08209719 frs-core:MotorVehicles 2025-09-30 08209719 frs-core:MotorVehicles 2024-10-01 2025-09-30 08209719 frs-core:MotorVehicles 2024-09-30 08209719 frs-core:ShareCapital 2025-09-30 08209719 frs-core:RetainedEarningsAccumulatedLosses 2025-09-30 08209719 frs-bus:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 08209719 frs-bus:FilletedAccounts 2024-10-01 2025-09-30 08209719 frs-bus:SmallEntities 2024-10-01 2025-09-30 08209719 frs-bus:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 08209719 frs-bus:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 08209719 frs-bus:Director1 2024-10-01 2025-09-30 08209719 frs-countries:EnglandWales 2024-10-01 2025-09-30 08209719 2023-09-30 08209719 2024-09-30 08209719 2023-10-01 2024-09-30 08209719 frs-core:CurrentFinancialInstruments 2024-09-30 08209719 frs-core:ShareCapital 2024-09-30 08209719 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30
Registered number: 08209719
LEE V A2B LOGISTICS LTD
Unaudited Financial Statements
For The Year Ended 30 September 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 08209719
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 10,540 13,175
10,540 13,175
CURRENT ASSETS
Debtors 5 735 221
Cash at bank and in hand 1,016 -
1,751 221
Creditors: Amounts Falling Due Within One Year 6 (9,897 ) (7,925 )
NET CURRENT ASSETS (LIABILITIES) (8,146 ) (7,704 )
TOTAL ASSETS LESS CURRENT LIABILITIES 2,394 5,471
PROVISIONS FOR LIABILITIES
Deferred Taxation 7 (1,900 ) (2,400 )
NET ASSETS 494 3,071
CAPITAL AND RESERVES
Called up share capital 8 1 1
Profit and Loss Account 493 3,070
SHAREHOLDERS' FUNDS 494 3,071
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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 Lee Varney
Director
20/06/2026
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
LEE V A2B LOGISTICS LTD is a private company, limited by shares, incorporated in England & Wales, registered number 08209719 . The registered office is 40 Baxter Drive, Wadsley Bridge, Sheffield, S6 1GH.
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 rendering of courier services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Rendering of services
Turnover from the rendering of courier services is recognised by reference to the stage of completion of each delivery day.
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:
Motor Vehicles 20% Reducing Balance
Computer Equipment 20% Reducing Balance
During the year the company revised its estimate of the depreciation rate applicable to commercial vehicles from 25% reducing balance to 20% reducing balance to better reflect the expected economic useful life of the commercial vehicles. The effect of the change was to reduce the depreciation charged in the year by £653. The change has been accounted for prospectively as a change in accounting estimate.
2.4. Stocks and Work in Progress
Income on work in progress is recognised by reference to the valuation of time spent on each day at the year end.
2.5. 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.
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2.6. Debtors and creditors due within one year
Debtors and creditors with no stated interest rate, which are due within one year, are stated at the transaction price. Any losses arising from impairment are recognised in the statement of comprehensive income within administrative expenses.
2.7. Impairment
At each balance sheet date, assets not measured at fair value are reviewed for any indication that the asset may be impaired at the balance sheet date. If such indication exists, the recoverable amount of the asset, or the asset's cash generating unit, is estimated and compared to the carrying amount. Where the carrying amount exceeds its recoverable amount, an impairment loss is recognised in the profit and loss account unless the asset is carried at a revalued amount, where the impairment loss is recognised as a revaluation reduction.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
1 1
4. Tangible Assets
Motor Vehicles Computer Equipment Total
£ £ £
Cost
As at 1 October 2024 18,576 1,270 19,846
As at 30 September 2025 18,576 1,270 19,846
Depreciation
As at 1 October 2024 5,515 1,156 6,671
Provided during the period 2,612 23 2,635
As at 30 September 2025 8,127 1,179 9,306
Net Book Value
As at 30 September 2025 10,449 91 10,540
As at 1 October 2024 13,061 114 13,175
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 735 221
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Bank loans and overdrafts - 1,464
Other creditors 1,031 1,267
Taxation and social security 8,866 5,194
9,897 7,925
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7. Deferred Taxation
The provision for deferred tax is made up as follows:
2025 2024
£ £
Other timing differences 1,900 2,400
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 1 1
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