Acorah Software Products - Accounts Production 14.5.601 false true 28 February 2023 1 March 2022 false 1 March 2023 29 February 2024 29 February 2024 10598489 Mrs Valeriya Sullings iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10598489 2023-02-28 10598489 2024-02-29 10598489 2023-03-01 2024-02-29 10598489 frs-core:CurrentFinancialInstruments 2024-02-29 10598489 frs-core:ShareCapital 2024-02-29 10598489 frs-core:RetainedEarningsAccumulatedLosses 2024-02-29 10598489 frs-bus:PrivateLimitedCompanyLtd 2023-03-01 2024-02-29 10598489 frs-bus:FilletedAccounts 2023-03-01 2024-02-29 10598489 frs-bus:SmallEntities 2023-03-01 2024-02-29 10598489 frs-bus:AuditExempt-NoAccountantsReport 2023-03-01 2024-02-29 10598489 frs-bus:SmallCompaniesRegimeForAccounts 2023-03-01 2024-02-29 10598489 frs-bus:Director1 2023-03-01 2024-02-29 10598489 frs-countries:EnglandWales 2023-03-01 2024-02-29 10598489 2022-02-28 10598489 2023-02-28 10598489 2022-03-01 2023-02-28 10598489 frs-core:CurrentFinancialInstruments 2023-02-28 10598489 frs-core:ShareCapital 2023-02-28 10598489 frs-core:RetainedEarningsAccumulatedLosses 2023-02-28
Registered number: 10598489
Lera Kay Real Estate Ltd
Unaudited Financial Statements
For The Year Ended 29 February 2024
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3
Page 1
Balance Sheet
Registered number: 10598489
2024 2023
Notes £ £ £ £
CURRENT ASSETS
Cash at bank and in hand 1,157 2,540
1,157 2,540
Creditors: Amounts Falling Due Within One Year 4 (332 ) (243 )
NET CURRENT ASSETS (LIABILITIES) 825 2,297
TOTAL ASSETS LESS CURRENT LIABILITIES 825 2,297
NET ASSETS 825 2,297
CAPITAL AND RESERVES
Called up share capital 5 100 100
Profit and Loss Account 725 2,197
SHAREHOLDERS' FUNDS 825 2,297
Page 1
Page 2
For the year ending 29 February 2024 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 her 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
Mrs Valeriya Sullings
Director
02/04/2024
The notes on page 3 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Lera Kay Real Estate Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 10598489 . 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. 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.
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: NIL (2023: )
- -
4. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 240 241
Director's loan account 92 2
332 243
5. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
Page 3