Acorah Software Products - Accounts Production 14.6.300 false true 30 November 2022 1 December 2021 false 1 December 2022 30 November 2023 30 November 2023 04889541 Mr Glenn Campion Mr Steven Dean iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04889541 2022-11-30 04889541 2023-11-30 04889541 2022-12-01 2023-11-30 04889541 frs-core:CurrentFinancialInstruments 2023-11-30 04889541 frs-core:Non-currentFinancialInstruments 2023-11-30 04889541 frs-core:ComputerEquipment 2023-11-30 04889541 frs-core:ComputerEquipment 2022-12-01 2023-11-30 04889541 frs-core:ComputerEquipment 2022-11-30 04889541 frs-core:PlantMachinery 2023-11-30 04889541 frs-core:PlantMachinery 2022-12-01 2023-11-30 04889541 frs-core:PlantMachinery 2022-11-30 04889541 frs-core:ShareCapital 2023-11-30 04889541 frs-core:RetainedEarningsAccumulatedLosses 2023-11-30 04889541 frs-bus:PrivateLimitedCompanyLtd 2022-12-01 2023-11-30 04889541 frs-bus:FilletedAccounts 2022-12-01 2023-11-30 04889541 frs-bus:SmallEntities 2022-12-01 2023-11-30 04889541 frs-bus:AuditExemptWithAccountantsReport 2022-12-01 2023-11-30 04889541 frs-bus:SmallCompaniesRegimeForAccounts 2022-12-01 2023-11-30 04889541 frs-bus:Director1 2022-12-01 2023-11-30 04889541 frs-bus:Director1 2022-11-30 04889541 frs-bus:Director1 2023-11-30 04889541 frs-bus:Director2 2022-12-01 2023-11-30 04889541 1 2022-12-01 2023-11-30 04889541 frs-countries:EnglandWales 2022-12-01 2023-11-30 04889541 2021-11-30 04889541 2022-11-30 04889541 2021-12-01 2022-11-30 04889541 frs-core:CurrentFinancialInstruments 2022-11-30 04889541 frs-core:Non-currentFinancialInstruments 2022-11-30 04889541 frs-core:ShareCapital 2022-11-30 04889541 frs-core:RetainedEarningsAccumulatedLosses 2022-11-30 04889541 1 2021-12-01 2022-11-30
Registered number: 04889541
LAPD Consultants Ltd
Unaudited Financial Statements
For The Year Ended 30 November 2023
Allan Smith Accounting & Tax Limited
Chartered Accountants
Contents
Page
Accountants' Report 1
Balance Sheet 2—3
Notes to the Financial Statements 4—6
Page 1
Accountants' Report
Chartered Accountants' report to the directors on the preparation of the unaudited statutory accounts of LAPD Consultants Ltd For The Year Ended 30 November 2023
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of LAPD Consultants Ltd For The Year Ended 30 November 2023 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 to us.
As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com/en/membership/regulations-standards-and-guidance.
This report is made solely to the directors of LAPD Consultants Ltd , 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 LAPD Consultants Ltd and state those matters that we have agreed to state to the directors of LAPD Consultants Ltd , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than LAPD Consultants Ltd and its directors, as a body, for our work or for this report.
It is your duty to ensure that LAPD Consultants Ltd 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 LAPD Consultants Ltd . You consider that LAPD Consultants Ltd is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit of the accounts of LAPD Consultants Ltd . 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
Allan Smith Accounting and Tax Ltd
29/08/2024
Allan Smith Accounting & Tax Limited
Chartered Accountants
Page 1
Page 2
Balance Sheet
Registered number: 04889541
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 11,118 4,406
11,118 4,406
CURRENT ASSETS
Debtors 5 288,725 226,034
Cash at bank and in hand 46,384 13,371
335,109 239,405
Creditors: Amounts Falling Due Within One Year 6 (115,731 ) (56,630 )
NET CURRENT ASSETS (LIABILITIES) 219,378 182,775
TOTAL ASSETS LESS CURRENT LIABILITIES 230,496 187,181
Creditors: Amounts Falling Due After More Than One Year 7 (25,375 ) (45,000 )
NET ASSETS 205,121 142,181
CAPITAL AND RESERVES
Called up share capital 8 72 72
Profit and Loss Account 205,049 142,109
SHAREHOLDERS' FUNDS 205,121 142,181
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Page 3
For the year ending 30 November 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 Glenn Campion
Director
29/08/2024
The notes on pages 4 to 6 form part of these financial statements.
Page 3
Page 4
Notes to the Financial Statements
1. General Information
LAPD Consultants Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 04889541 . The registered office is The Mill Race, Lemsford, Hertfordshire, AL8 7TW.
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.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
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 25% straight line
Computer Equipment 25% straightline
2.4. 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 year was:
2023 2022
Office and administration 1 1
Design consultants 7 6
8 7
4. Tangible Assets
Plant & Machinery Computer Equipment Total
£ £ £
Cost
As at 1 December 2022 9,711 17,159 26,870
Additions 278 10,799 11,077
Disposals (150 ) - (150 )
As at 30 November 2023 9,839 27,958 37,797
...CONTINUED
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Depreciation
As at 1 December 2022 8,871 13,593 22,464
Provided during the period 475 3,890 4,365
Disposals (150 ) - (150 )
As at 30 November 2023 9,196 17,483 26,679
Net Book Value
As at 30 November 2023 643 10,475 11,118
As at 1 December 2022 840 3,566 4,406
5. Debtors
2023 2022
£ £
Due within one year
Trade debtors 264,632 91,212
Other debtors 12,798 124,397
Directors' loan accounts 870 -
Amounts owed by associates 10,425 10,425
288,725 226,034
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 24,211 20,393
Bank loans and overdrafts 10,068 -
Corporation tax 57,731 16,409
Other taxes and social security 10,000 -
VAT 9,325 5,521
Other creditors 1,528 7,535
Accruals and deferred income 2,079 5,606
Directors' loan accounts 789 1,166
115,731 56,630
7. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 25,375 45,000
8. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 72 72
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9. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 December 2022 Amounts advanced Amounts repaid Amounts written off As at 30 November 2023
£ £ £ £ £
Mr Glenn Campion - 870 - - 870
The above loan is unsecured, interest free and repayable on demand.
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