Acorah Software Products - Accounts Production 16.5.460 false true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 04707504 Mr Ian Weaver Mrs Pauline Vaughan iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04707504 2024-03-31 04707504 2025-03-31 04707504 2024-04-01 2025-03-31 04707504 frs-core:CurrentFinancialInstruments 2025-03-31 04707504 frs-core:Non-currentFinancialInstruments 2025-03-31 04707504 frs-core:BetweenOneFiveYears 2025-03-31 04707504 frs-core:ComputerEquipment 2025-03-31 04707504 frs-core:ComputerEquipment 2024-04-01 2025-03-31 04707504 frs-core:ComputerEquipment 2024-03-31 04707504 frs-core:FurnitureFittings 2025-03-31 04707504 frs-core:FurnitureFittings 2024-04-01 2025-03-31 04707504 frs-core:FurnitureFittings 2024-03-31 04707504 frs-core:MotorVehicles 2025-03-31 04707504 frs-core:MotorVehicles 2024-04-01 2025-03-31 04707504 frs-core:MotorVehicles 2024-03-31 04707504 frs-core:WithinOneYear 2025-03-31 04707504 frs-core:ShareCapital 2025-03-31 04707504 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 04707504 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 04707504 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 04707504 frs-bus:SmallEntities 2024-04-01 2025-03-31 04707504 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 04707504 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 04707504 frs-bus:Director1 2024-04-01 2025-03-31 04707504 frs-bus:CompanySecretary1 2024-04-01 2025-03-31 04707504 frs-countries:EnglandWales 2024-04-01 2025-03-31 04707504 2023-03-31 04707504 2024-03-31 04707504 2023-04-01 2024-03-31 04707504 frs-core:CurrentFinancialInstruments 2024-03-31 04707504 frs-core:Non-currentFinancialInstruments 2024-03-31 04707504 frs-core:BetweenOneFiveYears 2024-03-31 04707504 frs-core:MotorVehicles 2023-04-01 2024-03-31 04707504 frs-core:WithinOneYear 2024-03-31 04707504 frs-core:ShareCapital 2024-03-31 04707504 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: 04707504
Windmill Transport Limited
Unaudited Financial Statements
For The Year Ended 31 March 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 04707504
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 435,961 436,655
435,961 436,655
CURRENT ASSETS
Stocks 5 100 100
Debtors 6 161,485 37,686
Cash at bank and in hand 76,847 119,749
238,432 157,535
Creditors: Amounts Falling Due Within One Year 7 (84,900 ) (81,586 )
NET CURRENT ASSETS (LIABILITIES) 153,532 75,949
TOTAL ASSETS LESS CURRENT LIABILITIES 589,493 512,604
Creditors: Amounts Falling Due After More Than One Year 8 (152,362 ) (79,615 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (82,833 ) (109,154 )
NET ASSETS 354,298 323,835
CAPITAL AND RESERVES
Called up share capital 11 2 2
Profit and Loss Account 354,296 323,833
SHAREHOLDERS' FUNDS 354,298 323,835
Page 1
Page 2
For the year ending 31 March 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 Ian Weaver
Director
14 November 2025
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
Windmill Transport Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04707504 . The registered office is 14 Leadon Close, Little Dawley, Telford, Shropshire, TF4 3HT.

The financial statements are presented in pound sterling (£) and rounded to the nearest whole £.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 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 relates to revenue earned from the rendering of services. Turnover is reduced for estimated rebates and other similar allowances.
Rendering of services
Turnover from the rendering of services is recognised by reference to the invoice date and the underlying terms of the supporting contract.
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:
Motor Vehicles 15% Reducing Balance
Fixtures & Fittings 20% Reducing Balance
Computer Equipment 25% Reducing Balance
2.4. Leasing and Hire Purchase Contracts
Assets obtained under hire purchase contracts and 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 profit and loss account as incurred.
2.5. 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.
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 year 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.
...CONTINUED
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2.6. Taxation - continued
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 asset reflects 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 or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also 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: 8 (2024: 8)
8 8
4. Tangible Assets
Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 April 2024 858,892 510 1,228 860,630
Additions 187,945 - - 187,945
Disposals (127,256 ) - - (127,256 )
As at 31 March 2025 919,581 510 1,228 921,319
Depreciation
As at 1 April 2024 422,237 510 1,228 423,975
Provided during the period 144,789 - - 144,789
Disposals (83,406 ) - - (83,406 )
As at 31 March 2025 483,620 510 1,228 485,358
Net Book Value
As at 31 March 2025 435,961 - - 435,961
As at 1 April 2024 436,655 - - 436,655
Included above are assets held under finance leases or hire purchase contracts with a net book value as follows:
2025 2024
£ £
Motor Vehicles 256,829 192,982
5. Stocks
2025 2024
£ £
Materials 100 100
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 115,628 3,007
Other debtors 45,857 34,679
161,485 37,686
Page 4
Page 5
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 56,205 52,730
Trade creditors 14,698 17,013
Other creditors 6,414 6,654
Taxation and social security 7,583 5,189
84,900 81,586
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 152,362 79,615
9. Secured Creditors
Of the creditors the following amounts are secured.
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 208,567 132,345
10. Obligations Under Finance Leases and Hire Purchase
2025 2024
£ £
The future minimum finance lease payments are as follows:
Not later than one year 56,205 52,730
Later than one year and not later than five years 152,362 79,615
208,567 132,345
208,567 132,345
11. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 2 2
12. Transactions with a Director
At the balance sheet date a sum of £1,378.34 is owed by the company to the Director, this is non interest bearing and repayable on demand. 
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