Acorah Software Products - Accounts Production 16.0.110 false true 31 December 2022 1 January 2022 false 1 January 2023 31 December 2023 31 December 2023 08103108 Mr Ali Hassan Mr Qureshi MohsinAli true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08103108 2022-12-31 08103108 2023-12-31 08103108 2023-01-01 2023-12-31 08103108 frs-core:CurrentFinancialInstruments 2023-12-31 08103108 frs-core:ComputerEquipment 2023-12-31 08103108 frs-core:ComputerEquipment 2023-01-01 2023-12-31 08103108 frs-core:ComputerEquipment 2022-12-31 08103108 frs-core:FurnitureFittings 2023-12-31 08103108 frs-core:FurnitureFittings 2023-01-01 2023-12-31 08103108 frs-core:FurnitureFittings 2022-12-31 08103108 frs-core:ShareCapital 2023-12-31 08103108 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31 08103108 frs-bus:PrivateLimitedCompanyLtd 2023-01-01 2023-12-31 08103108 frs-bus:FilletedAccounts 2023-01-01 2023-12-31 08103108 frs-bus:SmallEntities 2023-01-01 2023-12-31 08103108 frs-bus:AuditExempt-NoAccountantsReport 2023-01-01 2023-12-31 08103108 frs-bus:SmallCompaniesRegimeForAccounts 2023-01-01 2023-12-31 08103108 1 2023-01-01 2023-12-31 08103108 frs-bus:Director1 2023-01-01 2023-12-31 08103108 frs-bus:CompanySecretary1 2023-01-01 2023-12-31 08103108 frs-countries:EnglandWales 2023-01-01 2023-12-31 08103108 2021-12-31 08103108 2022-12-31 08103108 2022-01-01 2022-12-31 08103108 frs-core:CurrentFinancialInstruments 2022-12-31 08103108 frs-core:ShareCapital 2022-12-31 08103108 frs-core:RetainedEarningsAccumulatedLosses 2022-12-31
Registered number: 08103108
Legion Supplies Ltd
Unaudited Financial Statements
For The Year Ended 31 December 2023
IHB Accountants Ltd
F25 Waterfront Studios
1 Dock Road
London
E16 1AH
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 08103108
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 3 167 1,542
167 1,542
CURRENT ASSETS
Debtors 4 162,872 148,385
Cash at bank and in hand 12,715 12,480
175,587 160,865
Creditors: Amounts Falling Due Within One Year 5 (164,156 ) (144,959 )
NET CURRENT ASSETS (LIABILITIES) 11,431 15,906
TOTAL ASSETS LESS CURRENT LIABILITIES 11,598 17,448
NET ASSETS 11,598 17,448
CAPITAL AND RESERVES
Called up share capital 6 100 100
Profit and Loss Account 11,498 17,348
SHAREHOLDERS' FUNDS 11,598 17,448
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 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 Ali Hassan
Director
11 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. Accounting Policies
1.1. Basis of Preparation of Financial Statements
The financial statments have been prepared on the going concern basis and under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

The financial statements are prepared in sterling which is the functional currency of the company.
1.2. Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
1.3. 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 25% Reducing Balance
Computer Equipment 3 Years Straight Line
1.4. 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.
1.5. Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2022: 2)
- 2
3. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 January 2023 4,087 8,978 13,065
As at 31 December 2023 4,087 8,978 13,065
...CONTINUED
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Page 4
Depreciation
As at 1 January 2023 3,865 7,658 11,523
Provided during the period 55 1,320 1,375
As at 31 December 2023 3,920 8,978 12,898
Net Book Value
As at 31 December 2023 167 - 167
As at 1 January 2023 222 1,320 1,542
4. Debtors
2023 2022
£ £
Due within one year
Trade debtors 118,529 128,178
Other debtors 44,343 20,207
162,872 148,385
5. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 19,593 17,189
Bank loans and overdrafts 26,232 12,931
Other creditors 94,747 95,918
Accrued Expenses 1,920 2,844
Director's loan account 21,664 16,077
164,156 144,959
6. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
7. Ultimate Controlling Party
During the year under review, the company was under the control of the director, Mr Ali Hassan by virtue of his ownership of the issued share capital of the company.
Page 4