Acorah Software Products - Accounts Production 19.4.300 false true 30 September 2024 1 October 2023 false 1 October 2024 30 September 2025 30 September 2025 10968606 Mr NEIL HOOTON iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10968606 2024-09-30 10968606 2025-09-30 10968606 2024-10-01 2025-09-30 10968606 frs-core:CurrentFinancialInstruments 2025-09-30 10968606 frs-core:Non-currentFinancialInstruments 2025-09-30 10968606 frs-core:FurnitureFittings 2025-09-30 10968606 frs-core:FurnitureFittings 2024-10-01 2025-09-30 10968606 frs-core:FurnitureFittings 2024-09-30 10968606 frs-core:MotorVehicles 2025-09-30 10968606 frs-core:MotorVehicles 2024-10-01 2025-09-30 10968606 frs-core:MotorVehicles 2024-09-30 10968606 frs-core:PlantMachinery 2025-09-30 10968606 frs-core:PlantMachinery 2024-10-01 2025-09-30 10968606 frs-core:PlantMachinery 2024-09-30 10968606 frs-core:ShareCapital 2025-09-30 10968606 frs-core:RetainedEarningsAccumulatedLosses 2025-09-30 10968606 frs-bus:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 10968606 frs-bus:FilletedAccounts 2024-10-01 2025-09-30 10968606 frs-bus:SmallEntities 2024-10-01 2025-09-30 10968606 frs-bus:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 10968606 frs-bus:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 10968606 frs-core:ListedExchangeTraded 2025-09-30 10968606 frs-core:ListedExchangeTraded 2024-09-30 10968606 frs-core:CostValuation frs-core:ListedExchangeTraded 2024-09-30 10968606 frs-core:CostValuation frs-core:ListedExchangeTraded 2025-09-30 10968606 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2024-09-30 10968606 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2025-09-30 10968606 frs-bus:Director1 2024-10-01 2025-09-30 10968606 frs-core:Non-currentFinancialInstruments 9 2025-09-30 10968606 frs-countries:EnglandWales 2024-10-01 2025-09-30 10968606 2023-09-30 10968606 2024-09-30 10968606 2023-10-01 2024-09-30 10968606 frs-core:CurrentFinancialInstruments 2024-09-30 10968606 frs-core:Non-currentFinancialInstruments 2024-09-30 10968606 frs-core:ShareCapital 2024-09-30 10968606 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30 10968606 frs-core:Non-currentFinancialInstruments 9 2024-09-30
Registered number: 10968606
Hgv Driver Payment Solutions Limited
Unaudited Financial Statements
For The Year Ended 30 September 2025
AFFIRM ACCOUNTANCY SERVICES LIMITED
ICAEW
76 MARKET STREET
FARNWORTH
BOLTON
BL4 7NY
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 10968606
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 7,088 12,800
Investments 5 57,500 57,500
64,588 70,300
CURRENT ASSETS
Debtors 6 237,129 -
Cash at bank and in hand 366,370 687,333
603,499 687,333
Creditors: Amounts Falling Due Within One Year 7 (631,002 ) (570,330 )
NET CURRENT ASSETS (LIABILITIES) (27,503 ) 117,003
TOTAL ASSETS LESS CURRENT LIABILITIES 37,085 187,303
Creditors: Amounts Falling Due After More Than One Year 8 (3,917 ) (12,435 )
NET ASSETS 33,168 174,868
CAPITAL AND RESERVES
Called up share capital 9 10 10
Profit and Loss Account 33,158 174,858
SHAREHOLDERS' FUNDS 33,168 174,868
Page 1
Page 2
For the year ending 30 September 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 NEIL HOOTON
Director
19/05/2026
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Hgv Driver Payment Solutions Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10968606 . The registered office is 5 Durley Avenue, Manchester, M8 0PU.
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 20%
Motor Vehicles 20%
Fixtures & Fittings 20%
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2024: 3)
3 3
Page 3
Page 4
4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Total
£ £ £ £
Cost
As at 1 October 2024 - 20,000 - 20,000
Additions 4,200 - 4,660 8,860
Disposals - (20,000 ) - (20,000 )
As at 30 September 2025 4,200 - 4,660 8,860
Depreciation
As at 1 October 2024 - 7,200 - 7,200
Provided during the period 840 - 932 1,772
Disposals - (7,200 ) - (7,200 )
As at 30 September 2025 840 - 932 1,772
Net Book Value
As at 30 September 2025 3,360 - 3,728 7,088
As at 1 October 2024 - 12,800 - 12,800
5. Investments
Listed
£
Cost or Valuation
As at 1 October 2024 57,500
As at 30 September 2025 57,500
Provision
As at 1 October 2024 -
As at 30 September 2025 -
Net Book Value
As at 30 September 2025 57,500
As at 1 October 2024 57,500
Page 4
Page 5
6. Debtors
2025 2024
£ £
Due after more than one year
Amounts owed by Parent Undertaking 36,000 -
Amounts owed by associates 201,129 -
237,129 -
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Bank loans and overdrafts 7,809 7,809
VAT 623,193 490,150
Amounts owed to group undertakings - 72,371
631,002 570,330
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 3,917 12,435
9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 10 10
10. Dividends
2025 2024
£ £
On equity shares:
Interim dividend paid 115,000 45,000
Page 5