Acorah Software Products - Accounts Production 19.3.600 false true false 2 March 2025 31 March 2026 31 March 2026 16285346 Mr James McDonald Mr Stephen Cannell iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 16285346 2025-03-01 16285346 2026-03-31 16285346 2025-03-02 2026-03-31 16285346 frs-core:CurrentFinancialInstruments 2026-03-31 16285346 frs-core:BetweenOneFiveYears 2026-03-31 16285346 frs-core:ComputerEquipment 2026-03-31 16285346 frs-core:ComputerEquipment 2025-03-02 2026-03-31 16285346 frs-core:ComputerEquipment 2025-03-01 16285346 frs-core:PlantMachinery 2026-03-31 16285346 frs-core:PlantMachinery 2025-03-02 2026-03-31 16285346 frs-core:PlantMachinery 2025-03-01 16285346 frs-core:WithinOneYear 2026-03-31 16285346 frs-core:ShareCapital 2026-03-31 16285346 frs-core:RetainedEarningsAccumulatedLosses 2026-03-31 16285346 frs-bus:PrivateLimitedCompanyLtd 2025-03-02 2026-03-31 16285346 frs-bus:FilletedAccounts 2025-03-02 2026-03-31 16285346 frs-bus:SmallEntities 2025-03-02 2026-03-31 16285346 frs-bus:AuditExempt-NoAccountantsReport 2025-03-02 2026-03-31 16285346 frs-bus:SmallCompaniesRegimeForAccounts 2025-03-02 2026-03-31 16285346 frs-bus:Director1 2025-03-02 2026-03-31 16285346 frs-bus:Director2 2025-03-02 2026-03-31 16285346 frs-countries:EnglandWales 2025-03-02 2026-03-31
Registered number: 16285346
Cannell-McDonald Logistics Limited
Unaudited Financial Statements
For the Period 2 March 2025 to 31 March 2026
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—4
Page 1
Balance Sheet
Registered number: 16285346
31 March 2026
Notes £ £
FIXED ASSETS
Tangible Assets 4 13,213
13,213
CURRENT ASSETS
Debtors 5 98,137
Cash at bank and in hand 21,930
120,067
Creditors: Amounts Falling Due Within One Year 6 (101,549 )
NET CURRENT ASSETS (LIABILITIES) 18,518
TOTAL ASSETS LESS CURRENT LIABILITIES 31,731
NET ASSETS 31,731
CAPITAL AND RESERVES
Called up share capital 7 1
Profit and Loss Account 31,730
SHAREHOLDERS' FUNDS 31,731
For the period 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 James McDonald
Director
Mr Stephen Cannell
Director
18/08/2026
The notes on pages 2 to 4 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Cannell-McDonald Logistics Limited is a private company, limited by shares, incorporated in England & Wales, registered number 16285346 . The registered office is 9 St. Gabriels Way, Houlton, Rugby, CV23 1ET.
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 services. 
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 over 10 years
Computer Equipment over 5 years
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 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 period, 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 period was: 2
2
Page 2
Page 3
4. Tangible Assets
Plant & Machinery Computer Equipment Total
£ £ £
Cost
As at 2 March 2025 - - -
Additions 14,400 316 14,716
As at 31 March 2026 14,400 316 14,716
Depreciation
As at 2 March 2025 - - -
Provided during the period 1,440 63 1,503
As at 31 March 2026 1,440 63 1,503
Net Book Value
As at 31 March 2026 12,960 253 13,213
As at 2 March 2025 - - -
5. Debtors
31 March 2026
£
Due within one year
Trade debtors 45,320
Other debtors 52,817
98,137
6. Creditors: Amounts Falling Due Within One Year
31 March 2026
£
Trade creditors 19,386
Other creditors 70,246
Taxation and social security 11,917
101,549
7. Share Capital
31 March 2026
£
Allotted, Called up and fully paid 1
Page 3
Page 4
8. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:
31 March 2026
£
Not later than one year 66,033
Later than one year and not later than five years 71,128
137,161
The company has entered in to lease arrangements for plant and machinery and yard space. The company has minimum lease committments as detailed above. The lease arrangements do not have security. 
9. Related Party Transactions
During the period the directors loaned amounts to the company for working captial. At period end, one director was owed £27,161 and another was owed £18,674.
Another company controlled by the directors owed the company £300 at period end.
Page 4