Acorah Software Products - Accounts Production 14.3.260 false true 31 October 2022 1 November 2021 false 1 November 2022 31 October 2023 31 October 2023 07411232 Mr Leonard Saward Miss Lisa Hall iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07411232 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-10-31 07411232 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2023-10-31 07411232 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2023-10-31 07411232 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2023-10-31 07411232 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2022-11-01 2023-10-31 07411232 frs-core:AllSubsidiaries 2022-11-01 2023-10-31 07411232 frs-core:KeyManagementPersonnel 2022-11-01 2023-10-31 07411232 frs-core:EntitiesControlledByKeyManagementPersonnel 2022-11-01 2023-10-31 07411232 frs-core:OtherRelatedParties 2022-11-01 2023-10-31 07411232 2022-10-31 07411232 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07411232 dpl-frs:Item11 2021-10-31 07411232 dpl-frs:Item11 2022-10-31 07411232 dpl-frs:CostSales dpl-frs:Item11 2021-11-01 2022-10-31 07411232 dpl-frs:CostSales dpl-frs:Item11 2021-10-31 07411232 dpl-frs:CostSales dpl-frs:Item11 2022-10-31 07411232 dpl-frs:DistributionCosts dpl-frs:Item11 2021-11-01 2022-10-31 07411232 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-11-01 2022-10-31 07411232 dpl-frs:Item12 2021-11-01 2022-10-31 07411232 dpl-frs:Item12 2021-10-31 07411232 dpl-frs:Item12 2022-10-31 07411232 dpl-frs:CostSales dpl-frs:Item12 2021-11-01 2022-10-31 07411232 dpl-frs:CostSales dpl-frs:Item12 2021-10-31 07411232 dpl-frs:CostSales dpl-frs:Item12 2022-10-31 07411232 dpl-frs:DistributionCosts dpl-frs:Item12 2021-11-01 2022-10-31 07411232 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-11-01 2022-10-31 07411232 1 2021-11-01 2022-10-31 07411232 frs-countries:EnglandWales 2021-11-01 2022-10-31
Registered number: 07411232
LTS Site Services Limited
Unaudited Financial Statements
For The Year Ended 31 October 2023
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 07411232
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 98,348 52,541
98,348 52,541
CURRENT ASSETS
Debtors 5 181,624 311,012
Cash at bank and in hand 138,856 105,612
320,480 416,624
Creditors: Amounts Falling Due Within One Year 6 (51,031 ) (123,572 )
NET CURRENT ASSETS (LIABILITIES) 269,449 293,052
TOTAL ASSETS LESS CURRENT LIABILITIES 367,797 345,593
Creditors: Amounts Falling Due After More Than One Year 7 (26,277 ) -
PROVISIONS FOR LIABILITIES
Deferred Taxation (18,686 ) (11,256 )
NET ASSETS 322,834 334,337
CAPITAL AND RESERVES
Called up share capital 9 10 10
Profit and Loss Account 322,824 334,327
SHAREHOLDERS' FUNDS 322,834 334,337
Page 1
Page 2
For the year ending 31 October 2023 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
Miss Lisa Hall
Director
08/02/2024
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
LTS Site Services Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07411232 . The registered office is The Old Barn, Off Wood Street, Swanley Village, Kent, BR8 7PA.
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, 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.
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:
Plant & Machinery 15% WDV
Fixtures & Fittings 15% WDV
Computer Equipment 15% WDV
2.4. Leasing and Hire Purchase Contracts
Assets obtained under 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. 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 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.
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: 2 (2022: 2)
2 2
4. Tangible Assets
Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 November 2022 94,568 1,000 3,866 99,434
Additions 63,790 - 1,041 64,831
Disposals (3,200 ) - - (3,200 )
As at 31 October 2023 155,158 1,000 4,907 161,065
Depreciation
As at 1 November 2022 44,894 863 1,136 46,893
Provided during the period 16,768 21 565 17,354
Disposals (1,530 ) - - (1,530 )
As at 31 October 2023 60,132 884 1,701 62,717
Net Book Value
As at 31 October 2023 95,026 116 3,206 98,348
As at 1 November 2022 49,674 137 2,730 52,541
5. Debtors
2023 2022
£ £
Due within one year
Trade debtors 152,101 300,143
VAT 24,602 10,869
Directors' loan accounts 4,921 -
181,624 311,012
Page 4
Page 5
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts 4,072 -
Trade creditors 35,331 44,834
Corporation tax 6,999 73,386
Other taxes and social security 4,629 4,492
Directors' loan accounts - 860
51,031 123,572
7. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts 26,277 -
26,277 -
8. Obligations Under Finance Leases and Hire Purchase
2023 2022
£ £
The future minimum finance lease payments are as follows:
Not later than one year 4,072 -
Later than one year and not later than five years 26,277 -
30,349 -
30,349 -
9. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 10 10
10. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
The above loan is unsecured, interest free and repayable on demand.
11. Related Party Transactions
Included in the Other Debtors is an amount owed from the company directors totalling £4,921 (2022 - £860 Creditor), no interest is to be charged.
Page 5