Acorah Software Products - Accounts Production 16.0.110 false true 30 April 2023 1 May 2022 false 1 May 2023 29 April 2024 29 April 2024 07017048 Mr Neil Ballard Mrs Janet Ballard Miss Sian Lloyd Mr Neil Ballard true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07017048 2023-04-30 07017048 2024-04-29 07017048 2023-05-01 2024-04-29 07017048 frs-core:CurrentFinancialInstruments 2024-04-29 07017048 frs-core:ComputerEquipment 2023-05-01 2024-04-29 07017048 frs-core:FurnitureFittings 2023-05-01 2024-04-29 07017048 frs-core:NetGoodwill 2024-04-29 07017048 frs-core:NetGoodwill 2023-05-01 2024-04-29 07017048 frs-core:NetGoodwill 2023-04-30 07017048 frs-core:ShareCapital 2024-04-29 07017048 frs-core:RetainedEarningsAccumulatedLosses 2024-04-29 07017048 frs-bus:PrivateLimitedCompanyLtd 2023-05-01 2024-04-29 07017048 frs-bus:FilletedAccounts 2023-05-01 2024-04-29 07017048 frs-bus:SmallEntities 2023-05-01 2024-04-29 07017048 frs-bus:AuditExempt-NoAccountantsReport 2023-05-01 2024-04-29 07017048 frs-bus:SmallCompaniesRegimeForAccounts 2023-05-01 2024-04-29 07017048 1 2023-05-01 2024-04-29 07017048 frs-bus:Director1 2023-05-01 2024-04-29 07017048 frs-bus:Director2 2023-05-01 2024-04-29 07017048 frs-bus:Director3 2023-05-01 2024-04-29 07017048 frs-bus:CompanySecretary1 2023-05-01 2024-04-29 07017048 frs-countries:EnglandWales 2023-05-01 2024-04-29 07017048 2022-04-30 07017048 2023-04-30 07017048 2022-05-01 2023-04-30 07017048 frs-core:CurrentFinancialInstruments 2023-04-30 07017048 frs-core:ShareCapital 2023-04-30 07017048 frs-core:RetainedEarningsAccumulatedLosses 2023-04-30
Registered number: 07017048
Lewis Ballard Limited
Unaudited Financial Statements
For The Year Ended 29 April 2024
Xeinadin South Wales & West Limited
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 07017048
2024 2023
Notes £ £ £ £
FIXED ASSETS
CURRENT ASSETS
Debtors 5 5,665 -
Cash at bank and in hand 397 448
6,062 448
Creditors: Amounts Falling Due Within One Year 6 (95,940 ) (58,072 )
NET CURRENT ASSETS (LIABILITIES) (89,878 ) (57,624 )
TOTAL ASSETS LESS CURRENT LIABILITIES (89,878 ) (57,624 )
NET LIABILITIES (89,878 ) (57,624 )
CAPITAL AND RESERVES
Called up share capital 7 - 100
Profit and Loss Account (89,878 ) (57,724 )
SHAREHOLDERS' FUNDS (89,878) (57,624)
For the year ending 29 April 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
Miss Sian Lloyd
Director
28/01/2025
The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Lewis Ballard Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07017048 . The registered office is Celtic House, Caxton Place, Pentwyn, Cardiff, CF23 8HA.
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. Intangible Fixed Assets and Amortisation - Goodwill
Positive goodwill arising on acquisitions is capitalised, classified as an asset on the Balance Sheet and amortised over its useful life up to a maximum of 5 years. This length of time is presumed to be the maximum useful life of purchased goodwill because it is difficult to make projections beyond this point.

Amortisation
Amortisation is calculated so as to write off the cost of an asset, less its residual value, over the useful economic life of that asset as follows

Goodwill - 20% straight line
2.3. 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 following bases:
Fixtures & Fittings 25% reducing balance
Computer Equipment 25% reducing balance
3. Average Number of Employees
Average number of employees, including directors, during the year was:
2024 2023
Office and administration 3 3
3 3
4. Intangible Assets
Goodwill
£
Cost
As at 1 May 2023 652,933
As at 29 April 2024 652,933
Amortisation
As at 1 May 2023 652,933
As at 29 April 2024 652,933
Net Book Value
As at 29 April 2024 -
As at 1 May 2023 -
5. Debtors
2024 2023
£ £
Due within one year
Amounts owed by other participating interests 5,665 -
Page 2
Page 3
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 31,331 -
VAT 428 428
Other creditors 284 -
Fees in advance 8,127 -
Directors' loan accounts 55,770 55,721
Amounts owed to other participating interests - 1,923
95,940 58,072
7. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid - 100
8. Ultimate Controlling Party
The company's ultimate controlling party is N Ballard and J Ballard by virtue of thier ownership of 78% of the issued share capital in the company.
Page 3