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 01296151 Mr J D Podgers Mr E A Podgers Mr B A Podgers Mr M J Podgers Mr B A Podgers iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 01296151 2025-02-28 01296151 2026-02-28 01296151 2025-03-01 2026-02-28 01296151 frs-core:MotorVehicles 2025-03-01 2026-02-28 01296151 frs-core:PlantMachinery 2025-03-01 2026-02-28 01296151 frs-core:CapitalRedemptionReserve 2026-02-28 01296151 frs-core:ShareCapital 2026-02-28 01296151 frs-core:RetainedEarningsAccumulatedLosses 2026-02-28 01296151 frs-bus:PrivateLimitedCompanyLtd 2025-03-01 2026-02-28 01296151 frs-bus:AbridgedAccounts 2025-03-01 2026-02-28 01296151 frs-bus:SmallEntities 2025-03-01 2026-02-28 01296151 frs-bus:AuditExempt-NoAccountantsReport 2025-03-01 2026-02-28 01296151 frs-bus:SmallCompaniesRegimeForAccounts 2025-03-01 2026-02-28 01296151 frs-bus:Director1 2025-03-01 2026-02-28 01296151 frs-bus:Director1 2025-02-28 01296151 frs-bus:Director1 2026-02-28 01296151 frs-bus:Director2 2025-03-01 2026-02-28 01296151 frs-bus:Director2 2025-02-28 01296151 frs-bus:Director2 2026-02-28 01296151 frs-bus:Director3 2025-03-01 2026-02-28 01296151 frs-bus:Director4 2025-03-01 2026-02-28 01296151 frs-bus:CompanySecretary1 2025-03-01 2026-02-28 01296151 frs-countries:EnglandWales 2025-03-01 2026-02-28 01296151 2024-02-29 01296151 2025-02-28 01296151 2024-03-01 2025-02-28 01296151 frs-core:CapitalRedemptionReserve 2025-02-28 01296151 frs-core:ShareCapital 2025-02-28 01296151 frs-core:RetainedEarningsAccumulatedLosses 2025-02-28
Registered number: 01296151
Podgers Bros. Haulage Limited
Unaudited ABRIDGED Financial Statements
For The Year Ended 28 February 2026
Podgers Bros. Haulage Limited
Contents
Contents

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

Page 1
Podgers Bros. Haulage Limited
Abridged Balance Sheet
As At 28 February 2026
Abridged Balance Sheet
Registered number: 01296151

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 203,473 |  | 166,085
|  |  | 203,473 |  | 166,085
CURRENT ASSETS
Stocks |  | 12,847 |  | 880 |
Debtors |  | 136,349 |  | 137,563 |
Cash at bank and in hand |  | 292,324 |  | 269,289 |
|  | 441,520 |  | 407,732 |
Creditors: Amounts Falling Due Within One Year |  | (151,236 ) |  | (148,257 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 290,284 |  | 259,475
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 493,757 |  | 425,560
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (38,745 ) |  | (28,570 )
NET ASSETS |  |  | 455,012 |  | 396,990
CAPITAL AND RESERVES
Called up share capital | 5 |  | 1,132 |  | 1,132
Capital redemption reserve |  |  | 676 |  | 676
Profit and Loss Account |  |  | 453,204 |  | 395,182
SHAREHOLDERS' FUNDS |  |  | 455,012 |  | 396,990

Page 1
Page 2
Podgers Bros. Haulage Limited
Abridged Balance Sheet (continued)
As At 28 February 2026
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.
All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 28 February 2026 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board

Mr J D Podgers Director | Mr M J Podgers Director
9 July 2026

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Podgers Bros. Haulage Limited
Notes to the Abridged Financial Statements
For The Year Ended 28 February 2026
Notes to the Abridged Financial Statements
1. General Information
Podgers Bros. Haulage Limited is a private company, limited by shares, incorporated in England & Wales, registered number 01296151 . The registered office is 9a Leicester Road, Blaby, Leicester, Leicestershire, LE8 4GR.
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% reducing balance
Motor Vehicles | 25% reducing balance

2.4. 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.
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 23 (2025: 21)
23 21
Page 3
Page 4
Podgers Bros. Haulage Limited
Notes to the Abridged Financial Statements (continued)
For The Year Ended 28 February 2026
4. Tangible Assets

| Total
--- | ---
| £
Cost
As at 1 March 2025 | 544,629
Additions | 107,323
Disposals | (32,123 )
As at 28 February 2026 | 619,829
Depreciation
As at 1 March 2025 | 378,544
Provided during the period | 61,875
Disposals | (24,063 )
As at 28 February 2026 | 416,356
Net Book Value
As at 28 February 2026 | 203,473
As at 1 March 2025 | 166,085

5. Share Capital

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 1,132 |  | 1,132

6. Directors Advances, Credits and Guarantees
During the year the directors entered into the following advances and credits with the company:

| As at 1 March 2025 | Amounts advanced | Amounts repaid | Amounts written off | As at 28 February 2026
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mr John Podgers | (1,620 ) | (825 ) | - | - | (2,445 )
Mr Matthew Podgers | (2,122 ) | (825 ) | - | - | (2,947 )

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