Acorah Software Products - Accounts Production 19.3.600 false true 28 February 2025 1 March 2024 false 1 March 2025 28 February 2026 28 February 2026 10635536 Balvinder Dhadda Satinder Dhadda Kulwantjit Dhadda iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10635536 2025-02-28 10635536 2026-02-28 10635536 2025-03-01 2026-02-28 10635536 frs-core:CurrentFinancialInstruments 2026-02-28 10635536 frs-core:Non-currentFinancialInstruments 2026-02-28 10635536 frs-core:BetweenOneFiveYears 2026-02-28 10635536 frs-core:ComputerEquipment 2026-02-28 10635536 frs-core:ComputerEquipment 2025-03-01 2026-02-28 10635536 frs-core:ComputerEquipment 2025-02-28 10635536 frs-core:MotorVehicles 2026-02-28 10635536 frs-core:MotorVehicles 2025-03-01 2026-02-28 10635536 frs-core:MotorVehicles 2025-02-28 10635536 frs-core:WithinOneYear 2026-02-28 10635536 frs-core:ShareCapital 2026-02-28 10635536 frs-core:RetainedEarningsAccumulatedLosses 2026-02-28 10635536 frs-bus:PrivateLimitedCompanyLtd 2025-03-01 2026-02-28 10635536 frs-bus:FilletedAccounts 2025-03-01 2026-02-28 10635536 frs-bus:SmallEntities 2025-03-01 2026-02-28 10635536 frs-bus:AuditExempt-NoAccountantsReport 2025-03-01 2026-02-28 10635536 frs-bus:SmallCompaniesRegimeForAccounts 2025-03-01 2026-02-28 10635536 frs-bus:Director1 2025-03-01 2026-02-28 10635536 frs-bus:Director2 2025-03-01 2026-02-28 10635536 frs-bus:Director3 2025-03-01 2026-02-28 10635536 frs-countries:EnglandWales 2025-03-01 2026-02-28 10635536 2024-02-29 10635536 2025-02-28 10635536 2024-03-01 2025-02-28 10635536 frs-core:CurrentFinancialInstruments 2025-02-28 10635536 frs-core:Non-currentFinancialInstruments 2025-02-28 10635536 frs-core:BetweenOneFiveYears 2025-02-28 10635536 frs-core:WithinOneYear 2025-02-28 10635536 frs-core:ShareCapital 2025-02-28 10635536 frs-core:RetainedEarningsAccumulatedLosses 2025-02-28
Registered number: 10635536
Bostall Transport Ltd
Financial Statements
For The Year Ended 28 February 2026
Nijjer Accountants Ltd
Chartered Accountants
5-7 Station Road
Longfield
Kent
DA3 7QD
Bostall Transport Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
Bostall Transport Ltd
Balance Sheet
As At 28 February 2026
Balance Sheet
Registered number: 10635536

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 371,741 |  | 235,733
|  |  | 371,741 |  | 235,733
CURRENT ASSETS
Debtors | 5 | 158,228 |  | 158,263 |
Cash at bank and in hand |  | 330,392 |  | 409,105 |
|  | 488,620 |  | 567,368 |
Creditors: Amounts Falling Due Within One Year | 6 | (160,500 ) |  | (234,044 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 328,120 |  | 333,324
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 699,861 |  | 569,057
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (171,233 ) |  | (152,638 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (92,935 ) |  | (58,933 )
NET ASSETS |  |  | 435,693 |  | 357,486
CAPITAL AND RESERVES
Called up share capital | 9 |  | 100 |  | 100
Profit and Loss Account |  |  | 435,593 |  | 357,386
SHAREHOLDERS' FUNDS |  |  | 435,693 |  | 357,486

Page 1
Page 2
Bostall Transport Ltd
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.
On behalf of the board

Balvinder Dhadda Director
17 August 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Bostall Transport Ltd
Notes to the Financial Statements
For The Year Ended 28 February 2026
Notes to the Financial Statements
1. General Information
Bostall Transport Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 10635536 . The registered office is 5-7 Station Road, Longfield, DA3 7QD.
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 consideration received or receivable, net of discounts, rebates and value added taxes. Turnover comprises revenue from freight transportation services provided by road.
Revenue is recognised when the transportation service is completed and the goods are delivered to the agreed destination. Revenue is recognised based on the stage of completion where services are performed over a period.
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 | 25% Reducing balance method
Computer Equipment | 15% Reducing balance method

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.
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.
Page 3
Page 4
Bostall Transport Ltd
Notes to the Financial Statements (continued)
For The Year Ended 28 February 2026
2.6. Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
2.7. Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
2.8. Provisions
Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2025: 2)
2 2
4. Tangible Assets

| Motor Vehicles | Computer Equipment | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 March 2025 | 399,521 | 1,181 | 400,702
Additions | 239,363 | - | 239,363
As at 28 February 2026 | 638,884 | 1,181 | 640,065
Depreciation
As at 1 March 2025 | 164,189 | 780 | 164,969
Provided during the period | 103,295 | 60 | 103,355
As at 28 February 2026 | 267,484 | 840 | 268,324
Net Book Value
As at 28 February 2026 | 371,400 | 341 | 371,741
As at 1 March 2025 | 235,332 | 401 | 235,733

5. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 157,488 |  | 157,399
Other debtors | 740 |  | 864
| 158,228 |  | 158,263

Page 4
Page 5
Bostall Transport Ltd
Notes to the Financial Statements (continued)
For The Year Ended 28 February 2026
6. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 106,023 |  | 53,356
Trade creditors | 29,593 |  | 32,481
Other creditors | 6,708 |  | 105,001
Taxation and social security | 18,176 |  | 43,206
| 160,500 |  | 234,044

7. Creditors: Amounts Falling Due After More Than One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 171,233 |  | 152,638

8. Obligations Under Finance Leases and Hire Purchase

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
The future minimum finance lease payments are as follows:
Not later than one year | 106,023 |  | 53,356
Later than one year and not later than five years | 171,233 |  | 152,638
| 277,256 |  | 205,994
| 277,256 |  | 205,994

9. Share Capital

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

Page 5