Acorah Software Products - Accounts Production 16.0.110 false true 30 June 2023 1 July 2022 false 1 July 2023 30 June 2024 30 June 2024 05705695 Mr Sean Siddons Ms Samantha Hill iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 05705695 2023-06-30 05705695 2024-06-30 05705695 2023-07-01 2024-06-30 05705695 frs-core:CurrentFinancialInstruments 2024-06-30 05705695 frs-core:Non-currentFinancialInstruments 2024-06-30 05705695 frs-core:BetweenOneFiveYears 2024-06-30 05705695 frs-core:ComputerEquipment 2024-06-30 05705695 frs-core:ComputerEquipment 2023-07-01 2024-06-30 05705695 frs-core:ComputerEquipment 2023-06-30 05705695 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-07-01 2024-06-30 05705695 frs-core:FurnitureFittings 2024-06-30 05705695 frs-core:FurnitureFittings 2023-07-01 2024-06-30 05705695 frs-core:FurnitureFittings 2023-06-30 05705695 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-06-30 05705695 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-07-01 2024-06-30 05705695 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-06-30 05705695 frs-core:MotorVehicles 2024-06-30 05705695 frs-core:MotorVehicles 2023-07-01 2024-06-30 05705695 frs-core:MotorVehicles 2023-06-30 05705695 frs-core:OtherResidualIntangibleAssets 2024-06-30 05705695 frs-core:OtherResidualIntangibleAssets 2023-07-01 2024-06-30 05705695 frs-core:OtherResidualIntangibleAssets 2023-06-30 05705695 frs-core:PlantMachinery 2024-06-30 05705695 frs-core:PlantMachinery 2023-07-01 2024-06-30 05705695 frs-core:PlantMachinery 2023-06-30 05705695 frs-core:WithinOneYear 2024-06-30 05705695 frs-core:ShareCapital 2024-06-30 05705695 frs-core:RetainedEarningsAccumulatedLosses 2024-06-30 05705695 frs-bus:PrivateLimitedCompanyLtd 2023-07-01 2024-06-30 05705695 frs-bus:FilletedAccounts 2023-07-01 2024-06-30 05705695 frs-bus:SmallEntities 2023-07-01 2024-06-30 05705695 frs-bus:AuditExempt-NoAccountantsReport 2023-07-01 2024-06-30 05705695 frs-bus:SmallCompaniesRegimeForAccounts 2023-07-01 2024-06-30 05705695 frs-bus:Director1 2023-07-01 2024-06-30 05705695 frs-bus:Director2 2023-07-01 2024-06-30 05705695 frs-core:CurrentFinancialInstruments 1 2024-06-30 05705695 frs-countries:EnglandWales 2023-07-01 2024-06-30 05705695 2022-06-30 05705695 2023-06-30 05705695 2022-07-01 2023-06-30 05705695 frs-core:CurrentFinancialInstruments 2023-06-30 05705695 frs-core:Non-currentFinancialInstruments 2023-06-30 05705695 frs-core:BetweenOneFiveYears 2023-06-30 05705695 frs-core:WithinOneYear 2023-06-30 05705695 frs-core:ShareCapital 2023-06-30 05705695 frs-core:RetainedEarningsAccumulatedLosses 2023-06-30 05705695 frs-core:CurrentFinancialInstruments 1 2023-06-30
Registered number: 05705695
Lenpart Limited
Unaudited Financial Statements
For The Year Ended 30 June 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—7
Page 1
Balance Sheet
Registered number: 05705695
2024 2023
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 1,100 1,294
Tangible Assets 5 114,740 129,791
115,840 131,085
CURRENT ASSETS
Stocks 6 87,390 197,452
Debtors 7 777,211 660,165
Cash at bank and in hand 95,107 27,535
959,708 885,152
Creditors: Amounts Falling Due Within One Year 8 (963,376 ) (778,141 )
NET CURRENT ASSETS (LIABILITIES) (3,668 ) 107,011
TOTAL ASSETS LESS CURRENT LIABILITIES 112,172 238,096
Creditors: Amounts Falling Due After More Than One Year 9 (86,580 ) (57,923 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (25,372 ) (29,278 )
NET ASSETS 220 150,895
CAPITAL AND RESERVES
Called up share capital 11 100 100
Profit and Loss Account 120 150,795
SHAREHOLDERS' FUNDS 220 150,895
Page 1
Page 2
For the year ending 30 June 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 Sean Siddons
Director
07/01/2025
The notes on pages 3 to 7 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Lenpart Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05705695 . The registered office is The Old Barn, Off Wood Street, Swanley Village, Kent, BR8 7PA.
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.
2.3. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are .... It is amortised to profit and loss account over its estimated economic life of .... years.
2.4. 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 NIL
Plant & Machinery 15% on reducing balance
Motor Vehicles 25% on reducing balance
Fixtures & Fittings 25% on reducing balance
Computer Equipment 15% on reducing balance
2.5. Leasing and Hire Purchase Contracts
Assets obtained under 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 and work in progress 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. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
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2.7. 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. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance
sheet date.
Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from
those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that
have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the
timing difference.
Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they
will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 9 (2023: 9)
9 9
4. Intangible Assets
Other
£
Cost
As at 1 July 2023 4,749
As at 30 June 2024 4,749
Amortisation
As at 1 July 2023 3,455
Provided during the period 194
As at 30 June 2024 3,649
Net Book Value
As at 30 June 2024 1,100
As at 1 July 2023 1,294
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5. Tangible Assets
Land & Property
Leasehold Plant & Machinery Motor Vehicles Fixtures & Fittings
£ £ £ £
Cost
As at 1 July 2023 18,625 92,430 118,610 101,266
Additions - - 67,995 1,344
Disposals (18,625 ) (33,491 ) - (75,207 )
As at 30 June 2024 - 58,939 186,605 27,403
Depreciation
As at 1 July 2023 - 55,445 75,623 74,563
Provided during the period - 2,970 27,746 2,132
Disposals - (16,305 ) - (60,837 )
As at 30 June 2024 - 42,110 103,369 15,858
Net Book Value
As at 30 June 2024 - 16,829 83,236 11,545
As at 1 July 2023 18,625 36,985 42,987 26,703
Computer Equipment Total
£ £
Cost
As at 1 July 2023 20,920 351,851
Additions 1,144 70,483
Disposals (8,244 ) (135,567 )
As at 30 June 2024 13,820 286,767
Depreciation
As at 1 July 2023 16,429 222,060
Provided during the period 555 33,403
Disposals (6,294 ) (83,436 )
As at 30 June 2024 10,690 172,027
Net Book Value
As at 30 June 2024 3,130 114,740
As at 1 July 2023 4,491 129,791
Page 5
Page 6
6. Stocks
2024 2023
£ £
Stock 87,390 197,452
7. Debtors
2024 2023
£ £
Due within one year
Trade debtors 657,000 578,844
Prepayments and accrued income 52,599 51,022
Other debtors 27,419 30,219
Intercompany 40,193 80
777,211 660,165
8. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 15,074 17,800
Trade creditors 443,933 366,339
Bank loans and overdrafts 19,091 19,091
Corporation tax 104,645 104,370
Other taxes and social security 6,758 3,164
VAT 89,981 69,545
Other creditors 127,489 108,569
Inter-company 50,000 50,317
Accruals and deferred income 105,500 38,250
Directors' loan accounts 905 696
963,376 778,141
9. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 69,080 21,332
Bank loans 17,500 36,591
86,580 57,923
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10. Obligations Under Finance Leases and Hire Purchase
2024 2023
£ £
The future minimum finance lease payments are as follows:
Not later than one year 15,074 17,800
Later than one year and not later than five years 69,080 21,332
84,154 39,132
84,154 39,132
11. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
12. Related Party Transactions
Included in the Other Debtors is an amount owed from Lenpart Industrial Products Ltd totalling £80 (2023 - £80), for which Mr S SIddons is a director. No interest is to be charged and no repayment terms have been agreed.
Included in the Other Debtors is an amount owed from Siddons Holdings Ltd totalling £40,113 (2023 - £317 Creditor), for which Mr S SIddons is a director. No interest is to be charged and no repayment terms have been agreed.
Included in the Other Creditors is an amount owed to MTF Diamond Drilling & Controlled Demolition Ltd totalling £50,000 (2023 - £50,000), for which Mr S SIddons is a director. No interest is to be charged and no repayment terms have been agreed.
Included in the Other Creditors is an amount owed to the company directors totalling £905 (2023 - £696), no interest is to be charged.
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