Acorah Software Products - Accounts Production 19.3.600 false true 31 March 2025 1 April 2024 false 1 April 2025 31 March 2026 31 March 2026 04391811 Mrs Michelle Marshall iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04391811 2025-03-31 04391811 2026-03-31 04391811 2025-04-01 2026-03-31 04391811 frs-core:CurrentFinancialInstruments 2026-03-31 04391811 frs-core:Non-currentFinancialInstruments 2026-03-31 04391811 frs-core:BetweenOneFiveYears 2026-03-31 04391811 frs-core:FurnitureFittings 2026-03-31 04391811 frs-core:FurnitureFittings 2025-04-01 2026-03-31 04391811 frs-core:FurnitureFittings 2025-03-31 04391811 frs-core:MotorVehicles 2026-03-31 04391811 frs-core:MotorVehicles 2025-04-01 2026-03-31 04391811 frs-core:MotorVehicles 2025-03-31 04391811 frs-core:PlantMachinery 2026-03-31 04391811 frs-core:PlantMachinery 2025-04-01 2026-03-31 04391811 frs-core:PlantMachinery 2025-03-31 04391811 frs-core:WithinOneYear 2026-03-31 04391811 frs-core:ShareCapital 2026-03-31 04391811 frs-core:RetainedEarningsAccumulatedLosses 2026-03-31 04391811 frs-bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 04391811 frs-bus:FilletedAccounts 2025-04-01 2026-03-31 04391811 frs-bus:SmallEntities 2025-04-01 2026-03-31 04391811 frs-bus:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 04391811 frs-bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 04391811 frs-bus:Director1 2025-04-01 2026-03-31 04391811 frs-countries:EnglandWales 2025-04-01 2026-03-31 04391811 2024-03-31 04391811 2025-03-31 04391811 2024-04-01 2025-03-31 04391811 frs-core:CurrentFinancialInstruments 2025-03-31 04391811 frs-core:Non-currentFinancialInstruments 2025-03-31 04391811 frs-core:BetweenOneFiveYears 2025-03-31 04391811 frs-core:WithinOneYear 2025-03-31 04391811 frs-core:ShareCapital 2025-03-31 04391811 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31
Registered number: 04391811
V Harvey Transport Limited
Unaudited Financial Statements
For The Year Ended 31 March 2026
DAWN BENSON ACCOUNTANCY LTD
CHARTERED CERTIFIED ACCOUNTANTS
Richmond House, 38 High Street
Hurstpierpoint
West Sussex
BN6 9RG
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 04391811
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 645,884 670,471
645,884 670,471
CURRENT ASSETS
Stocks 5 13,743 7,171
Debtors 6 45,510 34,596
Cash at bank and in hand 9,514 11,888
68,767 53,655
Creditors: Amounts Falling Due Within One Year 7 (69,056 ) (76,104 )
NET CURRENT ASSETS (LIABILITIES) (289 ) (22,449 )
TOTAL ASSETS LESS CURRENT LIABILITIES 645,595 648,022
Creditors: Amounts Falling Due After More Than One Year 8 (165,402 ) (198,528 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (77,702 ) (67,396 )
NET ASSETS 402,491 382,098
CAPITAL AND RESERVES
Called up share capital 10 100 100
Profit and Loss Account 402,391 381,998
SHAREHOLDERS' FUNDS 402,491 382,098
Page 1
Page 2
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 member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her 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
Mrs Michelle Marshall
Director
19th August 2026
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
V Harvey Transport Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04391811 . The registered office is Newhouse Farm, Cuckfield Road, Hurstpierpoint, West Sussex, BN6 9LL.
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 Current value
Fixtures & Fittings 20% 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.
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Page 4
2.5. 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.
2.6. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2025: 3)
2 3
4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Total
£ £ £ £
Cost
As at 1 April 2025 48,793 885,352 15,787 949,932
As at 31 March 2026 48,793 885,352 15,787 949,932
...CONTINUED
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Page 5
Depreciation
As at 1 April 2025 48,741 215,303 15,417 279,461
Provided during the period 13 24,500 74 24,587
As at 31 March 2026 48,754 239,803 15,491 304,048
Net Book Value
As at 31 March 2026 39 645,549 296 645,884
As at 1 April 2025 52 670,049 370 670,471
5. Stocks
2026 2025
£ £
Stock 13,743 7,171
6. Debtors
2026 2025
£ £
Due within one year
Trade debtors 45,510 34,596
7. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Net obligations under finance lease and hire purchase contracts 32,166 57,235
Trade creditors 19,835 11,643
Other loans - 2,000
Other creditors 195 165
Taxation and social security 16,860 5,061
69,056 76,104
8. Creditors: Amounts Falling Due After More Than One Year
2026 2025
£ £
Net obligations under finance lease and hire purchase contracts 29,654 62,776
Other loans 17,142 -
Other creditors 118,606 135,752
165,402 198,528
Page 5
Page 6
9. Obligations Under Finance Leases and Hire Purchase
2026 2025
£ £
The future minimum finance lease payments are as follows:
Not later than one year 32,166 57,235
Later than one year and not later than five years 29,654 62,776
61,820 120,011
61,820 120,011
10. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 100 100
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