Acorah Software Products - Accounts Production 19.3.550 false true false 1 September 2024 30 November 2025 30 November 2025 07266339 Mr Dean Blake iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07266339 2024-08-31 07266339 2025-11-30 07266339 2024-09-01 2025-11-30 07266339 frs-core:CurrentFinancialInstruments 2025-11-30 07266339 frs-core:FurnitureFittings 2025-11-30 07266339 frs-core:FurnitureFittings 2024-09-01 2025-11-30 07266339 frs-core:FurnitureFittings 2024-08-31 07266339 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-11-30 07266339 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-09-01 2025-11-30 07266339 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-08-31 07266339 frs-core:PlantMachinery 2025-11-30 07266339 frs-core:PlantMachinery 2024-09-01 2025-11-30 07266339 frs-core:PlantMachinery 2024-08-31 07266339 frs-core:ShareCapital 2025-11-30 07266339 frs-core:RetainedEarningsAccumulatedLosses 2025-11-30 07266339 frs-bus:PrivateLimitedCompanyLtd 2024-09-01 2025-11-30 07266339 frs-bus:FilletedAccounts 2024-09-01 2025-11-30 07266339 frs-bus:SmallEntities 2024-09-01 2025-11-30 07266339 frs-bus:AuditExempt-NoAccountantsReport 2024-09-01 2025-11-30 07266339 frs-bus:SmallCompaniesRegimeForAccounts 2024-09-01 2025-11-30 07266339 frs-bus:Director1 2024-09-01 2025-11-30 07266339 frs-countries:EnglandWales 2024-09-01 2025-11-30
Registered number: 07266339
SMART FREIGHT SOLUTIONS LTD
Unaudited Financial Statements
For the Period 1 September 2024 to 30 November 2025
Thorne Smith Accountants Limited
105 London Road
Tarpots Corner
Benfleet
Essex
SS7 5TG
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 07266339
30 November 2025
Notes £ £
FIXED ASSETS
Tangible Assets 4 13,669
13,669
CURRENT ASSETS
Debtors 5 374,329
Cash at bank and in hand 888
375,217
Creditors: Amounts Falling Due Within One Year 6 (827,413 )
NET CURRENT ASSETS (LIABILITIES) (452,196 )
TOTAL ASSETS LESS CURRENT LIABILITIES (438,527 )
NET LIABILITIES (438,527 )
CAPITAL AND RESERVES
Called up share capital 7 (100 )
Profit and Loss Account (438,427 )
SHAREHOLDERS' FUNDS (438,527)
For the period ending 30 November 2025 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 his 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 Dean Blake
Director
06/09/2026
The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
SMART FREIGHT SOLUTIONS LTD is a private company, limited by shares, incorporated in England & Wales, registered number 07266339 . The registered office is 105 London Road, Benfleet, SS7 5TG.
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:
Freehold 25%RBM
Plant & Machinery 25% RBM
Fixtures & Fittings 25% RBM
3. Average Number of Employees
Average number of employees, including directors, during the period was: NIL
-
4. Tangible Assets
Land & Property
Freehold Plant & Machinery Fixtures & Fittings Total
£ £ £ £
Cost
As at 1 September 2024 14,385 14,385 14,385 43,155
Additions 2,348 580 2,785 5,713
As at 30 November 2025 16,733 14,965 17,170 48,868
Depreciation
As at 1 September 2024 11,396 11,396 11,396 34,188
Provided during the period (1,335 ) 903 1,443 1,011
As at 30 November 2025 10,061 12,299 12,839 35,199
...CONTINUED
Page 2
Page 3
Net Book Value
As at 30 November 2025 6,672 2,666 4,331 13,669
As at 1 September 2024 2,989 2,989 2,989 8,967
5. Debtors
30 November 2025
£
Due within one year
Trade debtors 199,485
Other debtors 174,844
374,329
6. Creditors: Amounts Falling Due Within One Year
30 November 2025
£
Trade creditors 131,811
Bank loans and overdrafts 825,020
Other creditors (226,709)
Taxation and social security 97,291
827,413
7. Share Capital
30 November 2025
£
Allotted, Called up and fully paid (100 )
Page 3