Acorah Software Products - Accounts Production 16.0.110 false true 31 March 2023 1 April 2022 false 1 April 2023 31 March 2024 31 March 2024 04484856 Mr Edward Warner Mrs Nicola Warner Mr Edward Warner Mr EA Warner and Mrs NK Warner true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04484856 2023-03-31 04484856 2024-03-31 04484856 2023-04-01 2024-03-31 04484856 frs-core:CurrentFinancialInstruments 2024-03-31 04484856 frs-core:Non-currentFinancialInstruments 2024-03-31 04484856 frs-core:BetweenOneFiveYears 2024-03-31 04484856 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-04-01 2024-03-31 04484856 frs-core:FurnitureFittings 2023-04-01 2024-03-31 04484856 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-03-31 04484856 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-04-01 2024-03-31 04484856 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-03-31 04484856 frs-core:MotorVehicles 2024-03-31 04484856 frs-core:MotorVehicles 2023-04-01 2024-03-31 04484856 frs-core:MotorVehicles 2023-03-31 04484856 frs-core:OtherResidualIntangibleAssets 2024-03-31 04484856 frs-core:OtherResidualIntangibleAssets 2023-04-01 2024-03-31 04484856 frs-core:OtherResidualIntangibleAssets 2023-03-31 04484856 frs-core:PlantMachinery 2024-03-31 04484856 frs-core:PlantMachinery 2023-04-01 2024-03-31 04484856 frs-core:PlantMachinery 2023-03-31 04484856 frs-core:WithinOneYear 2024-03-31 04484856 frs-core:ShareCapital 2024-03-31 04484856 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31 04484856 frs-bus:PrivateLimitedCompanyLtd 2023-04-01 2024-03-31 04484856 frs-bus:FilletedAccounts 2023-04-01 2024-03-31 04484856 frs-bus:SmallEntities 2023-04-01 2024-03-31 04484856 frs-bus:AuditExempt-NoAccountantsReport 2023-04-01 2024-03-31 04484856 frs-bus:SmallCompaniesRegimeForAccounts 2023-04-01 2024-03-31 04484856 1 2023-04-01 2024-03-31 04484856 frs-bus:Director1 2023-04-01 2024-03-31 04484856 frs-bus:Director2 2023-04-01 2024-03-31 04484856 frs-bus:CompanySecretary1 2023-04-01 2024-03-31 04484856 frs-countries:EnglandWales 2023-04-01 2024-03-31 04484856 2022-03-31 04484856 2023-03-31 04484856 2022-04-01 2023-03-31 04484856 frs-core:CurrentFinancialInstruments 2023-03-31 04484856 frs-core:Non-currentFinancialInstruments 2023-03-31 04484856 frs-core:BetweenOneFiveYears 2023-03-31 04484856 frs-core:WithinOneYear 2023-03-31 04484856 frs-core:ShareCapital 2023-03-31 04484856 frs-core:RetainedEarningsAccumulatedLosses 2023-03-31
Registered number: 04484856
Loos For Do's Limited
Financial Statements
For The Year Ended 31 March 2024
Jays Accountants & Tax Advisors LLP
Chartered Certified Accountants
The Old Coach House
83a Victoria Road
Farnborough
Hampshire
GU14 7PP
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 04484856
2024 2023
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 - 7,003
Tangible Assets 5 657,720 647,210
657,720 654,213
CURRENT ASSETS
Stocks 6 20,000 20,000
Debtors 7 244,821 393,209
Cash at bank and in hand 163,996 11,749
428,817 424,958
Creditors: Amounts Falling Due Within One Year 8 (542,482 ) (455,134 )
NET CURRENT ASSETS (LIABILITIES) (113,665 ) (30,176 )
TOTAL ASSETS LESS CURRENT LIABILITIES 544,055 624,037
Creditors: Amounts Falling Due After More Than One Year 9 (220,316 ) (263,361 )
PROVISIONS FOR LIABILITIES
Deferred Taxation 10 (30,229 ) (23,430 )
NET ASSETS 293,510 337,246
CAPITAL AND RESERVES
Called up share capital 11 20 20
Profit and Loss Account 293,490 337,226
SHAREHOLDERS' FUNDS 293,510 337,246
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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 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 Edward Warner
Director
31 October 2024
The notes on pages 3 to 6 form part of these financial statements.
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Page 3
Notes to the Financial Statements
1. General Information
Loos For Do's Limited Registered number 04484856 is a limited by shares company incorporated in England & Wales. The Registered Office is Bakers Court, Forge Road, Kingsley, Hampshire, GU35 9NZ.
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 comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
2.3. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are website and software costs. They are amortised over a three year period on a straight line basis from the date the website became live.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. 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 basis detailed below. The assets are depreciated from the date they are brought into use.
Freehold 10% straight line
Plant & Machinery 25% straight line
Motor Vehicles 25% straight line
Fixtures & Fittings 25% straight line
2.5. Leasing and Hire Purchase Contracts
Assets obtained under hire purchase contracts and finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.6. Stocks and Work in Progress
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. 
2.7. Taxation
The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in periods in which the timing differences reverse, based on tax rates and the law enacted or substantively enacted at the balance sheet date.
2.8. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.
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3. Average Number of Employees
Average number of employees, including directors, during the year was:
2024 2023
Office and administration 5 5
Sales, marketing and distribution 11 11
16 16
4. Intangible Assets
Other
£
Cost
As at 1 April 2023 40,020
Disposals (40,020 )
As at 31 March 2024 -
Amortisation
As at 1 April 2023 33,017
Disposals (33,017 )
As at 31 March 2024 -
Net Book Value
As at 31 March 2024 -
As at 1 April 2023 7,003
5. Tangible Assets
Land & Property
Freehold Plant & Machinery Motor Vehicles Total
£ £ £ £
Cost
As at 1 April 2023 370,659 1,230,330 761,466 2,362,455
Additions - 54,950 146,975 201,925
Disposals - (162,172 ) (66,494 ) (228,666 )
As at 31 March 2024 370,659 1,123,108 841,947 2,335,714
Depreciation
As at 1 April 2023 98,843 1,074,508 541,894 1,715,245
Provided during the period 24,710 71,731 88,371 184,812
Disposals - (155,569 ) (66,494 ) (222,063 )
As at 31 March 2024 123,553 990,670 563,771 1,677,994
Net Book Value
As at 31 March 2024 247,106 132,438 278,176 657,720
As at 1 April 2023 271,816 155,822 219,572 647,210
Included above are assets held under finance leases or hire purchase contracts with a net book value of: 
2024 - £252,116 (2023 - £234,109).
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6. Stocks
2024 2023
£ £
Materials 20,000 20,000
7. Debtors
2024 2023
£ £
Due within one year
Trade debtors 65,672 32,065
Prepayments and accrued income 8,127 10,402
Other debtors 132,349 168,429
Corporation tax recoverable assets 10,677 10,677
Directors' loan accounts 27,996 171,636
244,821 393,209
Other debtors include loans to a related party, see related party note. The loans to the related party are repayable on demand.
8. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 89,165 77,115
Trade creditors 4,904 2,443
Bank loans and overdrafts 80,716 83,992
Corporation tax - 10,677
Other taxes and social security 30,468 33,075
VAT 52,876 39,430
Net wages 9,050 -
Other creditors 232,084 184,557
Accruals and deferred income 43,219 23,845
542,482 455,134
9. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 213,413 171,316
Bank loans 6,903 92,045
220,316 263,361
10. Deferred Taxation
The provision for deferred tax is made up as follows:
2024 2023
£ £
Other timing differences 30,229 23,430
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11. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 20 20
12. Other Commitments
At the end of the period the company had annual commitments under non-cancellable operating leases as detailed below:
2024 2023
£ £
Not later than one year 102,000 101,671
Later than one year and not later than five years 74,000 148,000
176,000 249,671
13. Related Party Transactions
The company leases its main premises from the related party. 
Included within rents payable are the following amounts paid to the related party:
2024 £74,000 (2023 £74,000)
The company has provided loans to the related party as follows:
2024 £132,349 (2023 £168,429)
The loans are repayable on demand.
Nature Calls LimitedCommon ownership and control

Nature Calls Limited

Common ownership and control

14. Ultimate Controlling Party
The company's ultimate controlling party is Mr EA Warner and Mrs NK Warner by virtue of their ownership of 100% of the issued share capital in the company.
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