Acorah Software Products - Accounts Production 15.0.600 false true 31 March 2023 1 April 2022 false 1 April 2023 31 March 2024 31 March 2024 00337311 Mr Donald Lyon Mrs Patricia Lyon iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 00337311 2023-03-31 00337311 2024-03-31 00337311 2023-04-01 2024-03-31 00337311 frs-core:CurrentFinancialInstruments 2024-03-31 00337311 frs-core:FurnitureFittings 2024-03-31 00337311 frs-core:FurnitureFittings 2023-04-01 2024-03-31 00337311 frs-core:FurnitureFittings 2023-03-31 00337311 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-03-31 00337311 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-04-01 2024-03-31 00337311 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-03-31 00337311 frs-core:PlantMachinery 2024-03-31 00337311 frs-core:PlantMachinery 2023-04-01 2024-03-31 00337311 frs-core:PlantMachinery 2023-03-31 00337311 frs-core:RevaluationReserve 2023-03-31 00337311 frs-core:RevaluationReserve 2024-03-31 00337311 frs-core:SharePremium 2024-03-31 00337311 frs-core:ShareCapital 2024-03-31 00337311 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31 00337311 frs-bus:PrivateLimitedCompanyLtd 2023-04-01 2024-03-31 00337311 frs-bus:FilletedAccounts 2023-04-01 2024-03-31 00337311 frs-bus:SmallEntities 2023-04-01 2024-03-31 00337311 frs-bus:AuditExempt-NoAccountantsReport 2023-04-01 2024-03-31 00337311 frs-bus:SmallCompaniesRegimeForAccounts 2023-04-01 2024-03-31 00337311 frs-bus:Director1 2023-04-01 2024-03-31 00337311 frs-bus:CompanySecretary1 2023-04-01 2024-03-31 00337311 frs-countries:EnglandWales 2023-04-01 2024-03-31 00337311 2022-03-31 00337311 2023-03-31 00337311 2022-04-01 2023-03-31 00337311 frs-core:CurrentFinancialInstruments 2023-03-31 00337311 frs-core:Non-currentFinancialInstruments 2023-03-31 00337311 frs-core:RevaluationReserve 2023-03-31 00337311 frs-core:SharePremium 2023-03-31 00337311 frs-core:ShareCapital 2023-03-31 00337311 frs-core:RetainedEarningsAccumulatedLosses 2023-03-31
Registered number: 00337311
W.H.LYON LIMITED
Unaudited Financial Statements
For The Year Ended 31 March 2024
Blackdown Accounting Limited
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 00337311
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 75,224 75,264
75,224 75,264
CURRENT ASSETS
Debtors 5 13,218 59,740
Cash at bank and in hand 257,309 218,765
270,527 278,505
Creditors: Amounts Falling Due Within One Year 6 (2,639 ) (15,373 )
NET CURRENT ASSETS (LIABILITIES) 267,888 263,132
TOTAL ASSETS LESS CURRENT LIABILITIES 343,112 338,396
NET ASSETS 343,112 338,396
CAPITAL AND RESERVES
Called up share capital 7 64,884 64,884
Share premium account 14,400 14,400
Revaluation reserve 8 30,000 30,000
Profit and Loss Account 233,828 229,112
SHAREHOLDERS' FUNDS 343,112 338,396
Page 1
Page 2
For the year ending 31 March 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 his 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 Donald Lyon
Director
18/10/2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
W.H.LYON LIMITED is a private company, limited by shares, incorporated in England & Wales, registered number 00337311 . The registered office is 7 Marlpit Lane, Seaton, Devon, EX12 2HH.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 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 represents management and rental income from property.

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:
Fixtures & Fittings 4 years
Land & property leasehold properties and fine art investments are not subject to a periodic charge for deprecation.
These are included in the balance sheet at the open market value.
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. Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2023: NIL)
- -
4. Tangible Assets
Land & Property
Freehold Plant & Machinery Fixtures & Fittings Total
£ £ £ £
Cost
As at 1 April 2023 70,000 3,230 5,224 78,454
As at 31 March 2024 70,000 3,230 5,224 78,454
Depreciation
As at 1 April 2023 - 3,190 - 3,190
Provided during the period - 40 - 40
As at 31 March 2024 - 3,230 - 3,230
Net Book Value
As at 31 March 2024 70,000 - 5,224 75,224
As at 1 April 2023 70,000 40 5,224 75,264
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Page 4
5. Debtors
2024 2023
£ £
Due within one year
Prepayments and accrued income - 863
Other debtors 13,218 45,659
13,218 46,522
Due after more than one year
Other debtors - 13,218
13,218 59,740
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Corporation tax 1,960 1,605
Other taxes and social security - 13,218
Accruals and deferred income 625 550
Director's loan account 54 -
2,639 15,373
7. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 64,884 64,884
8. Reserves
Revaluation Reserve
£
As at 1 April 2023 30,000
As at 31 March 2024 30,000
Page 4