Acorah Software Products - Accounts Production 14.5.501 false true 30 November 2022 16 November 2021 false 1 December 2022 30 November 2023 30 November 2023 13747104 T H Fan 1st Secretaries Limited iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13747104 2022-11-30 13747104 2023-11-30 13747104 2022-12-01 2023-11-30 13747104 frs-core:CurrentFinancialInstruments 2023-11-30 13747104 frs-core:FurnitureFittings 2023-11-30 13747104 frs-core:FurnitureFittings 2022-12-01 2023-11-30 13747104 frs-core:FurnitureFittings 2022-11-30 13747104 frs-core:ShareCapital 2023-11-30 13747104 frs-core:RetainedEarningsAccumulatedLosses 2023-11-30 13747104 frs-bus:PrivateLimitedCompanyLtd 2022-12-01 2023-11-30 13747104 frs-bus:FilletedAccounts 2022-12-01 2023-11-30 13747104 frs-bus:SmallEntities 2022-12-01 2023-11-30 13747104 frs-bus:AuditExempt-NoAccountantsReport 2022-12-01 2023-11-30 13747104 frs-bus:SmallCompaniesRegimeForAccounts 2022-12-01 2023-11-30 13747104 frs-bus:Director1 2022-12-01 2023-11-30 13747104 frs-bus:CompanySecretary1 2022-12-01 2023-11-30 13747104 frs-core:CurrentFinancialInstruments 5 2023-11-30 13747104 frs-countries:EnglandWales 2022-12-01 2023-11-30 13747104 2021-11-15 13747104 2022-11-30 13747104 2021-11-16 2022-11-30 13747104 frs-core:CurrentFinancialInstruments 2022-11-30 13747104 frs-core:ShareCapital 2022-11-30 13747104 frs-core:RetainedEarningsAccumulatedLosses 2022-11-30 13747104 frs-core:CurrentFinancialInstruments 5 2022-11-30
Registered number: 13747104
LPBB International Limited
Unaudited Financial Statements
For The Year Ended 30 November 2023
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 13747104
30 November 2023 30 November 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 7,009 -
7,009 -
CURRENT ASSETS
Stocks 5 3,898 6,827
Debtors 6 6,614 4,442
Cash at bank and in hand 1,352 1,681
11,864 12,950
Creditors: Amounts Falling Due Within One Year 7 (62,961 ) (25,722 )
NET CURRENT ASSETS (LIABILITIES) (51,097 ) (12,772 )
TOTAL ASSETS LESS CURRENT LIABILITIES (44,088 ) (12,772 )
NET LIABILITIES (44,088 ) (12,772 )
CAPITAL AND RESERVES
Called up share capital 8 1 1
Profit and Loss Account (44,089 ) (12,773 )
SHAREHOLDERS' FUNDS (44,088) (12,772)
Page 1
Page 2
For the year ending 30 November 2023 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
T H Fan
Director
04/03/2024
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
LPBB International Limited is a private company, limited by shares, incorporated in England & Wales, registered number 13747104 . The registered office is 71-75 Shelton Street, Covent Garden, London, WC2H 9JQ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting
Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the
Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure
requirements of section 1A of FRS 102 have been applied other than where additional disclosure is
required to show a true and fair view.

The financial statements are prepared in sterling , which is the functional currency of the company.
Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, modified to include the
revaluation of freehold properties and to include investment properties and certain financial instruments at
fair value. The principal accounting policies adopted are set out below.
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:
Fixtures & Fittings 25% straight line
2.4. 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. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2022: 1)
1 1
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4. Tangible Assets
Fixtures & Fittings
£
Cost
As at 1 December 2022 -
Additions 7,224
As at 30 November 2023 7,224
Depreciation
As at 1 December 2022 -
Provided during the period 215
As at 30 November 2023 215
Net Book Value
As at 30 November 2023 7,009
As at 1 December 2022 -
5. Stocks
30 November 2023 30 November 2022
£ £
Stock 3,898 6,827
6. Debtors
30 November 2023 30 November 2022
£ £
Due within one year
Prepayments and accrued income 1,294 3,500
Rent deposit (Debtors < 1 year) 2,500 807
Other taxes and social security 2,820 135
6,614 4,442
7. Creditors: Amounts Falling Due Within One Year
30 November 2023 30 November 2022
£ £
Trade creditors 5,872 303
Other creditors 57,089 25,419
62,961 25,722
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8. Share Capital
30 November 2023 30 November 2022
£ £
Allotted, Called up and fully paid 1 1
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