Acorah Software Products - Accounts Production 14.5.601 false true 31 December 2022 1 January 2022 false 1 January 2023 31 December 2023 31 December 2023 09938067 E J Landon W P Landon D W Fowler iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09938067 2022-12-31 09938067 2023-12-31 09938067 2023-01-01 2023-12-31 09938067 frs-core:Non-currentFinancialInstruments 2023-12-31 09938067 frs-core:RevaluationReserve 2022-12-31 09938067 frs-core:RevaluationReserve 2023-12-31 09938067 frs-core:ShareCapital 2023-12-31 09938067 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31 09938067 frs-bus:PrivateLimitedCompanyLtd 2023-01-01 2023-12-31 09938067 frs-bus:AbridgedAccounts 2023-01-01 2023-12-31 09938067 frs-bus:SmallEntities 2023-01-01 2023-12-31 09938067 frs-bus:AuditExempt-NoAccountantsReport 2023-01-01 2023-12-31 09938067 frs-bus:SmallCompaniesRegimeForAccounts 2023-01-01 2023-12-31 09938067 frs-bus:Director1 2023-01-01 2023-12-31 09938067 frs-bus:Director2 2023-01-01 2023-12-31 09938067 frs-bus:Director3 2023-01-01 2023-12-31 09938067 frs-countries:EnglandWales 2023-01-01 2023-12-31 09938067 2021-12-31 09938067 2022-12-31 09938067 2022-01-01 2022-12-31 09938067 frs-core:Non-currentFinancialInstruments 2022-12-31 09938067 frs-core:RevaluationReserve 2022-12-31 09938067 frs-core:ShareCapital 2022-12-31 09938067 frs-core:RetainedEarningsAccumulatedLosses 2022-12-31
Registered number: 09938067
Landons Limited
ABRIDGED Financial Statements
For The Year Ended 31 December 2023
Dodgson Matty Partnership
22 The Tything
Worcester
WR1 1HD
Financial Statements
Contents
Page
Abridged Balance Sheet 1—2
Notes to the Abridged Financial Statements 3—4
Page 1
Abridged Balance Sheet
Registered number: 09938067
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1,000,000 1,000,000
1,000,000 1,000,000
CURRENT ASSETS
Cash at bank and in hand 3,268 14,003
3,268 14,003
Creditors: Amounts Falling Due Within One Year (215,272 ) (205,916 )
NET CURRENT ASSETS (LIABILITIES) (212,004 ) (191,913 )
TOTAL ASSETS LESS CURRENT LIABILITIES 787,996 808,087
Creditors: Amounts Falling Due After More Than One Year (126,634 ) (145,102 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (61,750 ) (61,750 )
NET ASSETS 599,612 601,235
CAPITAL AND RESERVES
Called up share capital 5 3 3
Revaluation reserve 6 325,000 325,000
Profit and Loss Account 274,609 276,232
SHAREHOLDERS' FUNDS 599,612 601,235
Page 1
Page 2
For the year 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.
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 31 December 2023 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
E J Landon
Director
4 April 2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Abridged Financial Statements
1. General Information
Landons Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09938067 . The registered office is Landon House, Kidderminster Road, Dodford, Bromsgrove, B61 9DU.
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
Freehold Land and Buildings are not depreciated and are periodically revalued using an external expert.
2.4. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2022: 3)
3 3
4. Tangible Assets
Total
£
Cost
As at 1 January 2023 1,000,000
As at 31 December 2023 1,000,000
Net Book Value
As at 31 December 2023 1,000,000
As at 1 January 2023 1,000,000
Page 3
Page 4
Cost or valuation as at 31 December 2023 represented by:
Land & Property
Freehold
£
At cost 1,000,000
1,000,000
5. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 3 3
6. Reserves
Revaluation Reserve
£
As at 1 January 2023 325,000
As at 31 December 2023 325,000
Page 4