Acorah Software Products - Accounts Production 19.3.600 false true 30 November 2024 1 December 2023 false 1 December 2024 30 November 2025 30 November 2025 06244324 Mr R Carlos iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 06244324 2024-11-30 06244324 2025-11-30 06244324 2024-12-01 2025-11-30 06244324 frs-core:CurrentFinancialInstruments 2025-11-30 06244324 frs-core:Non-currentFinancialInstruments 2025-11-30 06244324 frs-core:BetweenOneFiveYears 2025-11-30 06244324 frs-core:ComputerEquipment 2025-11-30 06244324 frs-core:ComputerEquipment 2024-12-01 2025-11-30 06244324 frs-core:ComputerEquipment 2024-11-30 06244324 frs-core:FurnitureFittings 2025-11-30 06244324 frs-core:FurnitureFittings 2024-12-01 2025-11-30 06244324 frs-core:FurnitureFittings 2024-11-30 06244324 frs-core:MotorVehicles 2025-11-30 06244324 frs-core:MotorVehicles 2024-12-01 2025-11-30 06244324 frs-core:MotorVehicles 2024-11-30 06244324 frs-core:PlantMachinery 2025-11-30 06244324 frs-core:PlantMachinery 2024-12-01 2025-11-30 06244324 frs-core:PlantMachinery 2024-11-30 06244324 frs-core:WithinOneYear 2025-11-30 06244324 frs-core:ShareCapital 2025-11-30 06244324 frs-core:RetainedEarningsAccumulatedLosses 2025-11-30 06244324 frs-bus:PrivateLimitedCompanyLtd 2024-12-01 2025-11-30 06244324 frs-bus:FilletedAccounts 2024-12-01 2025-11-30 06244324 frs-bus:SmallEntities 2024-12-01 2025-11-30 06244324 frs-bus:AuditExempt-NoAccountantsReport 2024-12-01 2025-11-30 06244324 frs-bus:SmallCompaniesRegimeForAccounts 2024-12-01 2025-11-30 06244324 frs-bus:Director1 2024-12-01 2025-11-30 06244324 frs-bus:Director1 2024-11-30 06244324 frs-bus:Director1 2025-11-30 06244324 frs-countries:EnglandWales 2024-12-01 2025-11-30 06244324 2023-11-30 06244324 2024-11-30 06244324 2023-12-01 2024-11-30 06244324 frs-core:CurrentFinancialInstruments 2024-11-30 06244324 frs-core:Non-currentFinancialInstruments 2024-11-30 06244324 frs-core:BetweenOneFiveYears 2024-11-30 06244324 frs-core:WithinOneYear 2024-11-30 06244324 frs-core:ShareCapital 2024-11-30 06244324 frs-core:RetainedEarningsAccumulatedLosses 2024-11-30
Registered number: 06244324
A C TRANSPORT LIMITED
Unaudited Financial Statements
For The Year Ended 30 November 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 06244324
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 406,531 186,749
406,531 186,749
CURRENT ASSETS
Debtors 5 411,048 396,370
411,048 396,370
Creditors: Amounts Falling Due Within One Year 6 (573,327 ) (502,276 )
NET CURRENT ASSETS (LIABILITIES) (162,279 ) (105,906 )
TOTAL ASSETS LESS CURRENT LIABILITIES 244,252 80,843
Creditors: Amounts Falling Due After More Than One Year 7 (271,408 ) (80,601 )
NET (LIABILITIES)/ASSETS (27,156 ) 242
CAPITAL AND RESERVES
Called up share capital 9 12 12
Profit and Loss Account (27,168 ) 230
SHAREHOLDERS' FUNDS (27,156) 242
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For the year 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 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 R Carlos
Director
7 August 2026
The notes on pages 3 to 6 form part of these financial statements.
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Page 3
Notes to the Financial Statements
1. General Information
A C TRANSPORT LIMITED is a private company, limited by shares, incorporated in England & Wales, registered number 06244324 . The registered office is 31 Louvain St, Barnoldswick, Lancs, BB18 5LA.
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 15% reducing balance
Fixtures & Fittings 25% reducing balance
Computer Equipment 25% 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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2.5. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
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: 10 (2024: 9)
10 9
4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 December 2024 3,000 333,842 3,068 11,705 351,615
Additions 14,600 235,324 - - 249,924
Disposals - (3,000 ) (355 ) (4,045 ) (7,400 )
As at 30 November 2025 17,600 566,166 2,713 7,660 594,139
...CONTINUED
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Depreciation
As at 1 December 2024 313 157,812 1,009 5,732 164,866
Provided during the period 1,521 25,037 508 1,493 28,559
Disposals - (1,442 ) (330 ) (4,045 ) (5,817 )
As at 30 November 2025 1,834 181,407 1,187 3,180 187,608
Net Book Value
As at 30 November 2025 15,766 384,759 1,526 4,480 406,531
As at 1 December 2024 2,687 176,030 2,059 5,973 186,749
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 253,792 311,871
Amounts owed by participating interests 57,971 53,904
Other debtors 99,285 30,595
411,048 396,370
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 112,687 40,387
Trade creditors 176,019 216,143
Bank loans and overdrafts 17,531 55,505
Other loans 80,723 20,000
Other creditors 167,057 135,668
Taxation and social security 19,310 34,573
573,327 502,276
7. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 182,687 74,015
Bank loans - 6,586
Other loans 88,721 -
271,408 80,601
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8. Obligations Under Finance Leases and Hire Purchase
2025 2024
£ £
The future minimum finance lease payments are as follows:
Not later than one year 112,687 40,387
Later than one year and not later than five years 182,687 74,015
295,374 114,402
295,374 114,402
9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 12 12
10. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 December 2024 Amounts advanced Amounts repaid Amounts written off As at 30 November 2025
£ £ £ £ £
Mr Robert Carlos 14,104 42,195 (14,104 ) - 42,195
The above loan is unsecured, interest free and repayable on demand.
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