Acorah Software Products - Accounts Production 19.4.351 false true true 31 December 2024 1 January 2024 false true true 29 October 2026 1 January 2025 31 December 2025 31 December 2025 SC233251 Mr Stuart Black Mrs Michelle Black iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC233251 2024-12-31 SC233251 2025-12-31 SC233251 2025-01-01 2025-12-31 SC233251 frs-core:CurrentFinancialInstruments 2025-12-31 SC233251 frs-core:Non-currentFinancialInstruments 2025-12-31 SC233251 frs-core:BetweenOneFiveYears 2025-12-31 SC233251 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2025-01-01 2025-12-31 SC233251 frs-core:FurnitureFittings 2025-12-31 SC233251 frs-core:FurnitureFittings 2025-01-01 2025-12-31 SC233251 frs-core:FurnitureFittings 2024-12-31 SC233251 frs-core:MotorVehicles 2025-12-31 SC233251 frs-core:MotorVehicles 2025-01-01 2025-12-31 SC233251 frs-core:MotorVehicles 2024-12-31 SC233251 frs-core:OtherResidualIntangibleAssets 2025-12-31 SC233251 frs-core:OtherResidualIntangibleAssets 2025-01-01 2025-12-31 SC233251 frs-core:OtherResidualIntangibleAssets 2024-12-31 SC233251 frs-core:PlantMachinery 2025-12-31 SC233251 frs-core:PlantMachinery 2025-01-01 2025-12-31 SC233251 frs-core:PlantMachinery 2024-12-31 SC233251 frs-core:WithinOneYear 2025-12-31 SC233251 frs-core:CapitalRedemptionReserve 2025-12-31 SC233251 frs-core:ShareCapital 2025-12-31 SC233251 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 SC233251 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 SC233251 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 SC233251 frs-bus:SmallEntities 2025-01-01 2025-12-31 SC233251 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 SC233251 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 SC233251 frs-bus:Director1 2025-01-01 2025-12-31 SC233251 frs-bus:Director1 2024-12-31 SC233251 frs-bus:Director1 2025-12-31 SC233251 frs-bus:Director2 2025-01-01 2025-12-31 SC233251 frs-bus:Director2 2024-12-31 SC233251 frs-bus:Director2 2025-12-31 SC233251 frs-countries:Scotland 2025-01-01 2025-12-31 SC233251 2023-12-31 SC233251 2024-12-31 SC233251 2024-01-01 2024-12-31 SC233251 frs-core:CurrentFinancialInstruments 2024-12-31 SC233251 frs-core:Non-currentFinancialInstruments 2024-12-31 SC233251 frs-core:BetweenOneFiveYears 2024-12-31 SC233251 frs-core:MotorVehicles 2024-01-01 2024-12-31 SC233251 frs-core:WithinOneYear 2024-12-31 SC233251 frs-core:CapitalRedemptionReserve 2024-12-31 SC233251 frs-core:ShareCapital 2024-12-31 SC233251 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: SC233251
BLACKS HAULAGE SOLUTIONS LTD
REVISED
Unaudited Financial Statements
For The Year Ended 31 December 2025
One Accounting Ltd
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—7
Page 1
Statement of Financial Position
Registered number: SC233251
2025 2024
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 5 33,585 41,981
Tangible Assets 6 839,616 976,590
873,201 1,018,571
CURRENT ASSETS
Stocks 7 12,541 8,840
Debtors 8 482,953 812,055
Cash at bank and in hand 56,463 132,701
551,957 953,596
Creditors: Amounts Falling Due Within One Year 9 (1,159,264 ) (1,053,472 )
NET CURRENT ASSETS (LIABILITIES) (607,307 ) (99,876 )
TOTAL ASSETS LESS CURRENT LIABILITIES 265,894 918,695
Creditors: Amounts Falling Due After More Than One Year 10 (333,045 ) (394,727 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (209,790 ) (243,439 )
NET (LIABILITIES)/ASSETS (276,941 ) 280,529
CAPITAL AND RESERVES
Called up share capital 13 5,000 5,000
Capital redemption reserve 5,000 5,000
Income Statement (286,941 ) 270,529
SHAREHOLDERS' FUNDS (276,941) 280,529
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 Income Statement.
On behalf of the board
Mr Stuart Black
Director
29/10/2026
The notes on pages 3 to 7 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. Revision by Replacement
The financial statements for the year ended 31 December 2025 have been revised.
These financial statements:
The original accounts did not give a true and fair view as required by section 393 of the Companies Act 2006. Two receipts totalling £90,000 were incorrectly recorded as loans from a connected party. They should have been recorded as repayments by the director of amounts owed to the company under the director’s loan account. As a result, the disclosure of advances and credits to directors required by section 413 of the Act was misstated, and a liability to corporation tax under section 455 of the Corporation Tax Act 2010 was recognised when no such liability arose.
The £90,000 has been reallocated from loans from a connected party to the director’s loan account. This changes the director’s loan account at 31 December 2025 from a debit balance of £65,003, previously shown within debtors, to a credit balance of £27,405, now shown within creditors. The section 455 tax liability of £10,336 previously recognised has been removed, with a corresponding adjustment to the tax creditors and debtors. The notes on advances and credits to directors and related party transactions have been amended accordingly.
2. General Information
BLACKS HAULAGE SOLUTIONS LTD is a private company, limited by shares, incorporated in Scotland, registered number SC233251 . The registered office is Nethermuir, New Road, Bathgate, West Lothian, EH48 4LF.
3. Accounting Policies
3.1. 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.
3.2. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
3.3. 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.
3.4. Intangible Fixed Assets and Amortisation - Other Intangible
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.
Computer software is being amortised evenly over its estimated useful life of five years.
3.5. 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% on reducing balance
Motor Vehicles 20% on reducing balance
Fixtures & Fittings 20% on reducing balance
3.6. Leasing and Hire Purchase Contracts
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.
Page 3
Page 4
3.7. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
3.8. 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.
3.9. 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.
4. Average Number of Employees
Average number of employees, including directors, during the year was: 19 (2024: 19)
19 19
5. Intangible Assets
Other
£
Cost
As at 1 January 2025 50,000
As at 31 December 2025 50,000
Amortisation
As at 1 January 2025 8,019
Provided during the period 8,396
As at 31 December 2025 16,415
Net Book Value
As at 31 December 2025 33,585
As at 1 January 2025 41,981
Page 4
Page 5
6. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Total
£ £ £ £
Cost
As at 1 January 2025 553,004 1,987,421 30,856 2,571,281
Additions 69,000 109,124 507 178,631
Disposals (317,374 ) (731,086 ) - (1,048,460 )
As at 31 December 2025 304,630 1,365,459 31,363 1,701,452
Depreciation
As at 1 January 2025 427,996 1,145,771 20,924 1,594,691
Provided during the period 11,375 139,217 2,037 152,629
Disposals (324,823 ) (560,661 ) - (885,484 )
As at 31 December 2025 114,548 724,327 22,961 861,836
Net Book Value
As at 31 December 2025 190,082 641,132 8,402 839,616
As at 1 January 2025 125,008 841,650 9,932 976,590
Included above are assets held under finance leases or hire purchase contracts with a net book value as follows:
2025 2024
£ £
Motor Vehicles 729,706 692,423
7. Stocks
2025 2024
£ £
Stock 12,541 8,840
8. Debtors
2025 2024
£ £
Due within one year
Trade debtors 465,657 754,101
Prepayments and accrued income 5,693 6,985
Other debtors 11,603 16,590
Directors' loan accounts - 34,379
482,953 812,055
Page 5
Page 6
9. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 175,560 188,993
Trade creditors 262,947 316,206
Bank loans and overdrafts 4,404 10,393
Corporation tax - 11,603
Other taxes and social security 36,663 32,437
VAT 43,314 77,385
Other creditors 512,671 365,811
Accruals and deferred income 17,300 50,644
Directors' loan accounts 27,405 -
Amounts owed to other participating interests 79,000 -
1,159,264 1,053,472
10. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 333,045 390,323
Bank loans - 4,404
333,045 394,727
11. Secured Creditors
Included within other creditors is a balance of £193,085 (2024 £260,841) due to the invoice discounting service provider. This is without recourse.
The factor holds a floating charge over the assets of the company.
12. Obligations Under Finance Leases and Hire Purchase
2025 2024
£ £
The future minimum finance lease payments are as follows:
Not later than one year 175,560 188,993
Later than one year and not later than five years 333,045 390,323
508,605 579,316
508,605 579,316
13. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 5,000 5,000
Page 6
Page 7
14. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 January 2025 Amounts advanced Amounts repaid Amounts written off As at 31 December 2025
£ £ £ £ £
Mr Stuart Black 17,189 27,939 50,000 - (4,872 )
Mrs Michelle Black 17,189 279 40,000 - (22,532 )
Interest has been charged where the directors loan balance is overdrawn by £10,000 or more at the ORI.  No other repayment terms are attached to this loan.
15. Related Party Transactions
JANDS Feeds Manufactuing Ltd (SC347149)
JANDS Feeds Manufacturing is a company in which both directors of it are also directors of Blacks Haulage Solutions Ltd.  One of the directors also holds 100% of the shareholding of Blacks Haulage Solutions Ltd.
Within creditors less than 1 year is a loan with a balance of £79,000 at the year end.  No interest is being charged on this loan and no repayment terms are in place.
SB Fuels Ltd (SC777533)
SB Fuels Ltd is a company which is currently in liquidation. It is a company in which both directors of Blacks Haulage Solutions are also directors of and each holds 50% of the shareholding of the company.
At the year end a balance of £217,215 was due to the company from SB Fuels Ltd. The liquidator has confirmed that it is
unlikely that any creditors will receive a distribution once the liquidation is complete. On this basis, the balance has been
written off and is shown as £Nil in these financial statements.
Page 7