Acorah Software Products - Accounts Production 14.3.260 false true false 7 July 2022 31 December 2023 31 December 2023 14220244 Mr Ian Taylor Mr Michael Harvey Wincham Accountants Limited iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 14220244 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-07-06 14220244 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2023-12-31 14220244 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2023-12-31 14220244 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2023-12-31 14220244 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2022-07-07 2023-12-31 14220244 frs-core:AllSubsidiaries 2022-07-07 2023-12-31 14220244 frs-core:KeyManagementPersonnel 2022-07-07 2023-12-31 14220244 frs-core:EntitiesControlledByKeyManagementPersonnel 2022-07-07 2023-12-31 14220244 frs-core:OtherRelatedParties 2022-07-07 2023-12-31 14220244 2022-07-06 14220244 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Registered number: 14220244
Laguna Rosa Ltd
Unaudited Financial Statements
For the Period 7 July 2022 to 31 December 2023
Wincham Accountants Limited
Unaudited Financial Statements
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 14220244
31 December 2023
Notes £ £
FIXED ASSETS
Tangible Assets 4 79,591
79,591
CURRENT ASSETS
Cash at bank and in hand 815
815
Creditors: Amounts Falling Due Within One Year 5 (86,200 )
NET CURRENT ASSETS (LIABILITIES) (85,385 )
TOTAL ASSETS LESS CURRENT LIABILITIES (5,794 )
NET LIABILITIES (5,794 )
CAPITAL AND RESERVES
Called up share capital 6 100
Profit and Loss Account (5,894 )
SHAREHOLDERS' FUNDS (5,794)
For the period ending 31 December 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
Mr Michael Harvey
Director
14/03/2024
The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Laguna Rosa Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 14220244 . The registered office is Wincham House, Greenfield Farm Trading Estate, Congleton, Cheshire, CW12 4TR.
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. 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:
Freehold 0%
Fixtures & Fittings 25% straight-line
2.3. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
3. Average Number of Employees
Average number of employees, including directors, during the period was: 2
2
4. Tangible Assets
Land & Property
Freehold Fixtures & Fittings Total
£ £ £
Cost
As at 7 July 2022 - - -
Additions 78,233 1,810 80,043
As at 31 December 2023 78,233 1,810 80,043
Depreciation
As at 7 July 2022 - - -
Provided during the period - 452 452
As at 31 December 2023 - 452 452
Net Book Value
As at 31 December 2023 78,233 1,358 79,591
As at 7 July 2022 - - -
5. Creditors: Amounts Falling Due Within One Year
31 December 2023
£
Accruals and deferred income 250
Directors' loan accounts 85,950
86,200
Page 2
Page 3
6. Share Capital
31 December 2023
£
Allotted, Called up and fully paid 100
Page 3