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 03175644 Mrs Belinda Williams Mr Lee Williams iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 03175644 2025-03-31 03175644 2026-03-31 03175644 2025-04-01 2026-03-31 03175644 frs-core:CurrentFinancialInstruments 2026-03-31 03175644 frs-core:MotorVehicles 2026-03-31 03175644 frs-core:MotorVehicles 2025-04-01 2026-03-31 03175644 frs-core:MotorVehicles 2025-03-31 03175644 frs-core:PlantMachinery 2026-03-31 03175644 frs-core:PlantMachinery 2025-04-01 2026-03-31 03175644 frs-core:PlantMachinery 2025-03-31 03175644 frs-core:ShareCapital 2026-03-31 03175644 frs-core:RetainedEarningsAccumulatedLosses 2026-03-31 03175644 frs-bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 03175644 frs-bus:FilletedAccounts 2025-04-01 2026-03-31 03175644 frs-bus:SmallEntities 2025-04-01 2026-03-31 03175644 frs-bus:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 03175644 frs-bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 03175644 frs-bus:Director1 2025-04-01 2026-03-31 03175644 frs-bus:Director2 2025-04-01 2026-03-31 03175644 frs-countries:EnglandWales 2025-04-01 2026-03-31 03175644 2024-03-31 03175644 2025-03-31 03175644 2024-04-01 2025-03-31 03175644 frs-core:CurrentFinancialInstruments 2025-03-31 03175644 frs-core:ShareCapital 2025-03-31 03175644 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31
Registered number: 03175644
Logistic Freight Services Limited
Unaudited Financial Statements
For The Year Ended 31 March 2026
Philip Deane Accountancy Ltd
Units 1 & 2 Field View
Baynards Green
Bicester
OX27 7SG
Logistic Freight Services Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—4

Page 1
Logistic Freight Services Limited
Balance Sheet
As At 31 March 2026
Balance Sheet
Registered number: 03175644

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 191,939 |  | 214,983
|  |  | 191,939 |  | 214,983
CURRENT ASSETS
Debtors | 5 | 232,609 |  | 258,564 |
Cash at bank and in hand |  | 236,684 |  | 304,445 |
|  | 469,293 |  | 563,009 |
Creditors: Amounts Falling Due Within One Year | 6 | (151,475 ) |  | (168,374 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 317,818 |  | 394,635
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 509,757 |  | 609,618
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (47,970 ) |  | (53,732 )
NET ASSETS |  |  | 461,787 |  | 555,886
CAPITAL AND RESERVES
Called up share capital | 7 |  | 1,000 |  | 1,000
Profit and Loss Account |  |  | 460,787 |  | 554,886
SHAREHOLDERS' FUNDS |  |  | 461,787 |  | 555,886

Page 1
Page 2
Logistic Freight Services 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 Lee Williams Director
03/07/2026

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Logistic Freight Services Limited
Notes to the Financial Statements
For The Year Ended 31 March 2026
Notes to the Financial Statements
1. General Information
Logistic Freight Services Limited is a private company, limited by shares, incorporated in England & Wales, registered number 03175644 . The registered office is Southern Wood, Rowtown, Addlestone, Surrey, KT15 1EZ.
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

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 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.
Page 3
Page 4
Logistic Freight Services Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
3. Average Number of Employees
Average number of employees, including directors, during the year was: 19 (2025: 21)
19 21
4. Tangible Assets

| Plant & Machinery | Motor Vehicles | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 April 2025 | 120,384 | 486,481 | 606,865
Additions | - | 62,750 | 62,750
Disposals | - | (120,250 ) | (120,250 )
As at 31 March 2026 | 120,384 | 428,981 | 549,365
Depreciation
As at 1 April 2025 | 89,552 | 302,330 | 391,882
Provided during the period | 7,708 | 56,252 | 63,960
Disposals | - | (98,416 ) | (98,416 )
As at 31 March 2026 | 97,260 | 260,166 | 357,426
Net Book Value
As at 31 March 2026 | 23,124 | 168,815 | 191,939
As at 1 April 2025 | 30,832 | 184,151 | 214,983

5. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 230,748 |  | 257,176
Other debtors | 1,861 |  | 1,388
| 232,609 |  | 258,564

6. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Trade creditors | 23,686 |  | 17,969
Corporation tax | - |  | 17,453
Other taxes and social security | 69,208 |  | 72,083
Other creditors | 58,581 |  | 60,869
| 151,475 |  | 168,374

7. Share Capital

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 1,000 |  | 1,000

Page 4