Acorah Software Products - Accounts Production 16.0.110 false true 28 February 2023 1 March 2022 false 1 March 2023 29 February 2024 29 February 2024 10600690 Mr Giorgio Viventi Mr Brett Willsher iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10600690 2023-02-28 10600690 2024-02-29 10600690 2023-03-01 2024-02-29 10600690 frs-core:CurrentFinancialInstruments 2024-02-29 10600690 frs-core:Non-currentFinancialInstruments 2024-02-29 10600690 frs-core:FurnitureFittings 2024-02-29 10600690 frs-core:FurnitureFittings 2023-03-01 2024-02-29 10600690 frs-core:FurnitureFittings 2023-02-28 10600690 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-02-29 10600690 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-03-01 2024-02-29 10600690 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-02-28 10600690 frs-core:RevaluationReserve 2023-02-28 10600690 frs-core:RevaluationReserve 2024-02-29 10600690 frs-core:ShareCapital 2024-02-29 10600690 frs-core:RetainedEarningsAccumulatedLosses 2024-02-29 10600690 frs-bus:PrivateLimitedCompanyLtd 2023-03-01 2024-02-29 10600690 frs-bus:FilletedAccounts 2023-03-01 2024-02-29 10600690 frs-bus:SmallEntities 2023-03-01 2024-02-29 10600690 frs-bus:AuditExempt-NoAccountantsReport 2023-03-01 2024-02-29 10600690 frs-bus:SmallCompaniesRegimeForAccounts 2023-03-01 2024-02-29 10600690 frs-bus:Director1 2023-03-01 2024-02-29 10600690 frs-bus:CompanySecretary1 2023-03-01 2024-02-29 10600690 frs-countries:EnglandWales 2023-03-01 2024-02-29 10600690 2022-02-28 10600690 2023-02-28 10600690 2022-03-01 2023-02-28 10600690 frs-core:CurrentFinancialInstruments 2023-02-28 10600690 frs-core:Non-currentFinancialInstruments 2023-02-28 10600690 frs-core:RevaluationReserve 2023-02-28 10600690 frs-core:ShareCapital 2023-02-28 10600690 frs-core:RetainedEarningsAccumulatedLosses 2023-02-28
Registered number: 10600690
Lumia Attilburgh House Limited
Unaudited Financial Statements
For The Year Ended 29 February 2024
B&SW Limited
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 10600690
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 500,000 500,000
500,000 500,000
CURRENT ASSETS
Debtors 5 1,592 3,583
Cash at bank and in hand 893 2,628
2,485 6,211
Creditors: Amounts Falling Due Within One Year 6 (83,734 ) (86,395 )
NET CURRENT ASSETS (LIABILITIES) (81,249 ) (80,184 )
TOTAL ASSETS LESS CURRENT LIABILITIES 418,751 419,816
Creditors: Amounts Falling Due After More Than One Year 7 (356,017 ) (356,017 )
NET ASSETS 62,734 63,799
CAPITAL AND RESERVES
Called up share capital 8 100 100
Revaluation reserve 9 83,265 83,265
Profit and Loss Account (20,631 ) (19,566 )
SHAREHOLDERS' FUNDS 62,734 63,799
Page 1
Page 2
For the year ending 29 February 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 Giorgio Viventi
Director
27/11/2024
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
Lumia Attilburgh House Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10600690 . The registered office is Toad Hall Cattawade Street, Cattawade, Manningtree, CO11 1RG.
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.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
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:
Leasehold 0%
Fixtures & Fittings 25% Reducing balance
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2023: 1)
1 1
4. Tangible Assets
Land & Property
Leasehold Fixtures & Fittings Total
£ £ £
Cost
As at 1 March 2023 500,000 5,398 505,398
As at 29 February 2024 500,000 5,398 505,398
Depreciation
As at 1 March 2023 - 5,398 5,398
As at 29 February 2024 - 5,398 5,398
Net Book Value
As at 29 February 2024 500,000 - 500,000
As at 1 March 2023 500,000 - 500,000
Page 3
Page 4
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 1,592 3,583
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors (1 ) (1 )
Other creditors 4,028 3,689
Accruals and deferred income 2,014 2,014
Amounts owed to associates 77,693 80,693
83,734 86,395
7. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 356,017 356,017
8. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
9. Reserves
Revaluation Reserve
£
As at 1 March 2023 83,265
As at 29 February 2024 83,265
Page 4