Acorah Software Products - Accounts Production 16.0.110 false true true 31 May 2023 1 June 2022 false 1 June 2023 31 May 2024 31 May 2024 09604897 Mr Martyn Lonsdale iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09604897 2023-05-31 09604897 2024-05-31 09604897 2023-06-01 2024-05-31 09604897 frs-core:CurrentFinancialInstruments 2024-05-31 09604897 frs-core:Non-currentFinancialInstruments 2024-05-31 09604897 frs-core:ComputerEquipment 2024-05-31 09604897 frs-core:ComputerEquipment 2023-06-01 2024-05-31 09604897 frs-core:ComputerEquipment 2023-05-31 09604897 frs-core:CapitalRedemptionReserve 2024-05-31 09604897 frs-core:ShareCapital 2024-05-31 09604897 frs-core:RetainedEarningsAccumulatedLosses 2024-05-31 09604897 frs-bus:PrivateLimitedCompanyLtd 2023-06-01 2024-05-31 09604897 frs-bus:FilletedAccounts 2023-06-01 2024-05-31 09604897 frs-bus:SmallEntities 2023-06-01 2024-05-31 09604897 frs-bus:AuditExempt-NoAccountantsReport 2023-06-01 2024-05-31 09604897 frs-bus:SmallCompaniesRegimeForAccounts 2023-06-01 2024-05-31 09604897 frs-bus:Director1 2023-06-01 2024-05-31 09604897 frs-countries:EnglandWales 2023-06-01 2024-05-31 09604897 2022-05-31 09604897 2023-05-31 09604897 2022-06-01 2023-05-31 09604897 frs-core:CurrentFinancialInstruments 2023-05-31 09604897 frs-core:Non-currentFinancialInstruments 2023-05-31 09604897 frs-core:CapitalRedemptionReserve 2023-05-31 09604897 frs-core:ShareCapital 2023-05-31 09604897 frs-core:RetainedEarningsAccumulatedLosses 2023-05-31
Registered number: 09604897
LL:Arch Limited
Unaudited Financial Statements
For The Year Ended 31 May 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 09604897
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 747 996
747 996
CURRENT ASSETS
Debtors 5 19,152 25,752
Cash at bank and in hand 33,402 31,995
52,554 57,747
Creditors: Amounts Falling Due Within One Year 6 (12,249 ) (10,179 )
NET CURRENT ASSETS (LIABILITIES) 40,305 47,568
TOTAL ASSETS LESS CURRENT LIABILITIES 41,052 48,564
Creditors: Amounts Falling Due After More Than One Year 7 (7,708 ) (15,331 )
NET ASSETS 33,344 33,233
CAPITAL AND RESERVES
Called up share capital 8 50 50
Capital redemption reserve 50 50
Profit and Loss Account 33,244 33,133
SHAREHOLDERS' FUNDS 33,344 33,233
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Page 2
For the year ending 31 May 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 Martyn Lonsdale
Director
12 November 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
LL:Arch Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09604897 . The registered office is 6 Houndiscombe Road, Plymouth, Devon, PL4 6HH.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
Summary of significant accounting policies and key accounting estimates
The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.
Statement of compliance
These financial statements have been prepared using the historic cost convention except that as disclosed in the accounting policies certain items are shown at fair value. The financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A- The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
2.2. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
2.3. Tangible Fixed Assets and Depreciation
Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.
Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:
Computer Equipment 25% reducing balance
2.4. Taxation
The tax expense for the period comprises deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.
The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.
Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.
Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. 
Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.
2.5. Borrowings
Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges. 
Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2023: 1)
1 1
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4. Tangible Assets
Computer Equipment
£
Cost
As at 1 June 2023 3,831
As at 31 May 2024 3,831
Depreciation
As at 1 June 2023 2,835
Provided during the period 249
As at 31 May 2024 3,084
Net Book Value
As at 31 May 2024 747
As at 1 June 2023 996
5. Debtors
2024 2023
£ £
Due within one year
Prepayments and accrued income 3,000 -
Amounts owed by group undertakings 16,152 25,752
19,152 25,752
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 31 44
Bank loans and overdrafts 8,123 8,123
Other creditors 4,095 2,012
12,249 10,179
7. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 7,708 15,331
8. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 50 50
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