Acorah Software Products - Accounts Production 19.4.300 false true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 04402842 Mr D Pollard Mrs D P Pollard Mr S Pollard Mrs D P Pollard iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04402842 2024-12-31 04402842 2025-12-31 04402842 2025-01-01 2025-12-31 04402842 frs-core:CurrentFinancialInstruments 2025-12-31 04402842 frs-core:Non-currentFinancialInstruments 2025-12-31 04402842 frs-core:PlantMachinery 2025-12-31 04402842 frs-core:PlantMachinery 2025-01-01 2025-12-31 04402842 frs-core:PlantMachinery 2024-12-31 04402842 frs-core:ShareCapital 2025-12-31 04402842 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 04402842 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 04402842 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 04402842 frs-bus:SmallEntities 2025-01-01 2025-12-31 04402842 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 04402842 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 04402842 frs-bus:Director1 2025-01-01 2025-12-31 04402842 frs-bus:Director2 2025-01-01 2025-12-31 04402842 frs-bus:Director3 2025-01-01 2025-12-31 04402842 frs-bus:CompanySecretary1 2025-01-01 2025-12-31 04402842 frs-countries:EnglandWales 2025-01-01 2025-12-31 04402842 2023-12-31 04402842 2024-12-31 04402842 2024-01-01 2024-12-31 04402842 frs-core:CurrentFinancialInstruments 2024-12-31 04402842 frs-core:Non-currentFinancialInstruments 2024-12-31 04402842 frs-core:ShareCapital 2024-12-31 04402842 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Dave Pollard Transport Limited
Unaudited Financial Statements
For The Year Ended 31 December 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 04402842
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible assets 4 1,505,959 1,334,852
1,505,959 1,334,852
CURRENT ASSETS
Stocks 230,045 161,285
Debtors 5 600,323 627,680
Cash at bank and in hand 9,504 -
839,872 788,965
Creditors: Amounts Falling Due Within One Year 6 (868,204 ) (935,214 )
NET CURRENT ASSETS (LIABILITIES) (28,332 ) (146,249 )
TOTAL ASSETS LESS CURRENT LIABILITIES 1,477,627 1,188,603
Creditors: Amounts Falling Due After More Than One Year 7 (649,602 ) (348,309 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (315,508 ) (318,054 )
NET ASSETS 512,517 522,240
CAPITAL AND RESERVES
Called up share capital 1 1
Profit and Loss Account 512,516 522,239
SHAREHOLDERS' FUNDS 512,517 522,240
Page 1
Page 2
For the year ending 31 December 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 D Pollard
Director
14th September 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
Dave Pollard Transport Limited is a private company, limited by shares, incorporated in England & Wales. The company's registered number and registered office address can be found on the Company Information page. 
The company's place of business is 128 High Street, Crediton, Devon, EX17 3LQ.
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 from the sale of services, excluding discounts, rebates, value added tax and other sales taxes.
Revenue is recognised when services are delivered to customers such that risks and rewards of ownership have been transferred to them and that there is sufficient reliable evidence that delivery of goods has occurred.
2.3. Tangible Fixed Assets and Depreciation
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life. 
Plant and machinery etc -     33% on reducing balance, 25% on reducing balance and 20% on reducing balance 
2.4. Stocks and Work in Progress
Stocks have been valued at the lower of cost and estimated selling price less costs to complete and sell.
Cost is calculated on a first in first out basis.
2.5. Taxation
Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.
Current or deferred taxation assets and liabilities are not discounted.
Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.
Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.
...CONTINUED
Page 3
Page 4
2.5. Taxation - continued
Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
2.6. Pensions
The company operates a defined contribution pension scheme.  Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 19 (2024: 20)
19 20
4. Tangible assets
Plant & Machinery etc.
£
Cost
As at 1 January 2025 4,178,832
Additions 597,625
Disposals (536,498 )
As at 31 December 2025 4,239,959
Depreciation
As at 1 January 2025 2,843,980
Provided during the period 291,483
Disposals (401,463 )
As at 31 December 2025 2,734,000
Net Book Value
As at 31 December 2025 1,505,959
As at 1 January 2025 1,334,852
Included in the above figures are assets under hire purchase and finance lease agreements with a net book value of £1,000,238 (2024 - £671,733). The depreciation charged on these assets during the year was £170,688 (2024 - £171,480).
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 592,058 617,438
Other debtors 8,265 10,242
600,323 627,680
Page 4
Page 5
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 269,916 197,171
Trade creditors 166,551 194,038
Bank loans and overdrafts 75,654 101,599
Other creditors 246,619 299,398
Taxation and social security 109,464 143,008
868,204 935,214
7. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 649,602 343,601
Bank loans - 4,708
649,602 348,309
8. Secured Creditors
Of the creditors the following amounts are secured.
The company's bankers Barclays Bank Plc hold a fixed and floating charge over the company's assets dated 28th April 2010.
Barclays Security Trustee Ltd also hold a fixed and floating charge over the company's assets dated 20th September 2018.
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 919,518 540,772
Bank loans and overdrafts 75,654 106,307
Page 5