Acorah Software Products - Accounts Production 14.5.601 false true true 30 April 2022 1 May 2021 false 1 May 2022 30 April 2023 30 April 2023 05058493 Mr Stuart Clarke Ms Ruth Collier iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 05058493 2022-04-30 05058493 2023-04-30 05058493 2022-05-01 2023-04-30 05058493 frs-core:Non-currentFinancialInstruments 2023-04-30 05058493 frs-core:PlantMachinery 2022-05-01 2023-04-30 05058493 frs-core:ShareCapital 2023-04-30 05058493 frs-core:RetainedEarningsAccumulatedLosses 2023-04-30 05058493 frs-bus:PrivateLimitedCompanyLtd 2022-05-01 2023-04-30 05058493 frs-bus:AbridgedAccounts 2022-05-01 2023-04-30 05058493 frs-bus:SmallEntities 2022-05-01 2023-04-30 05058493 frs-bus:AuditExemptWithAccountantsReport 2022-05-01 2023-04-30 05058493 frs-bus:SmallCompaniesRegimeForAccounts 2022-05-01 2023-04-30 05058493 frs-bus:OrdinaryShareClass1 2022-05-01 2023-04-30 05058493 frs-bus:OrdinaryShareClass1 2023-04-30 05058493 frs-bus:Director1 2022-05-01 2023-04-30 05058493 frs-bus:CompanySecretary1 2022-05-01 2023-04-30 05058493 frs-countries:EnglandWales 2022-05-01 2023-04-30 05058493 2021-04-30 05058493 2022-04-30 05058493 2021-05-01 2022-04-30 05058493 frs-core:Non-currentFinancialInstruments 2022-04-30 05058493 frs-core:ShareCapital 2022-04-30 05058493 frs-core:RetainedEarningsAccumulatedLosses 2022-04-30 05058493 frs-bus:OrdinaryShareClass1 2021-05-01 2022-04-30
Registered number: 05058493
Lamm (UK) Limited
ABRIDGED Financial Statements
For The Year Ended 30 April 2023
C K R
Chartered Certified Accountants
C K R House
70 East Hill
Dartford
Kent
DA1 1RZ
Financial Statements
Contents
Page
Accountants' Report 1
Abridged Balance Sheet 2—3
Notes to the Abridged Financial Statements 4—5
Page 1
Accountants' Report
Report to the director on the preparation of the unaudited statutory accounts of Lamm (UK) Limited for the year ended 30 April 2023
To assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Lamm (UK) Limited which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.
As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.
This report is made to the director of Lamm (UK) Limited , as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Lamm (UK) Limited and state those matters that we have agreed to state to the director of Lamm (UK) Limited , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Lamm (UK) Limited and its director as a body for our work or for this report.
It is your duty to ensure that Lamm (UK) Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Lamm (UK) Limited . You consider that Lamm (UK) Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of Lamm (UK) Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.
Signed
15 April 2024
C K R
Chartered Certified Accountants
C K R House
70 East Hill
Dartford
Kent
DA1 1RZ
Page 1
Page 2
Abridged Balance Sheet
Registered number: 05058493
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 52 70
52 70
CURRENT ASSETS
Debtors 5,159 12,034
Cash at bank and in hand 32,386 46,189
37,545 58,223
Creditors: Amounts Falling Due Within One Year (7,856 ) (14,590 )
NET CURRENT ASSETS (LIABILITIES) 29,689 43,633
TOTAL ASSETS LESS CURRENT LIABILITIES 29,741 43,703
Creditors: Amounts Falling Due After More Than One Year (10,598 ) (14,057 )
NET ASSETS 19,143 29,646
CAPITAL AND RESERVES
Called up share capital 5 100 100
Profit and Loss Account 19,043 29,546
SHAREHOLDERS' FUNDS 19,143 29,646
Page 2
Page 3
For the year ending 30 April 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.
All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 30 April 2023 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
Mr Stuart Clarke
Director
15 April 2024
The notes on pages 4 to 5 form part of these financial statements.
Page 3
Page 4
Notes to the Abridged Financial Statements
1. General Information
Lamm (UK) Limited Registered number 05058493 is a limited by shares company incorporated in England & Wales. The Registered Office is CKR House, 70 East Hill, Dartford, Kent, DA1 1RZ.
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. 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.
2.3. Turnover
Turnover comprises the invoiced value of goods and services supplied by the company.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. 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 25% reducing balance basis
2.5. Taxation
Income tax expense represents the sum of the tax currently payable.
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.
Current 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 tax is also recognised in other comprehensive income or directly in equity respectively.
2.6. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the year was as follows:
2023 2022
Office and administration 1 1
1 1
Page 4
Page 5
4. Tangible Assets
Total
£
Cost
As at 1 May 2022 2,128
As at 30 April 2023 2,128
Depreciation
As at 1 May 2022 2,058
Provided during the period 18
As at 30 April 2023 2,076
Net Book Value
As at 30 April 2023 52
As at 1 May 2022 70
5. Share Capital
2023 2022
Allotted, called up and fully paid £ £
100 Ordinary Shares of £ 1.00 each 100 100
6. Dividends
2023 2022
£ £
On equity shares:
Interim dividend paid 900 -
Final dividend paid 9,100 10,000
10,000 10,000
Page 5