Acorah Software Products - Accounts Production 16.1.300 false true 30 September 2023 1 October 2022 false 1 October 2023 30 September 2024 30 September 2024 04796934 Mr Christopher Lelliott Mr Malcolm Lelliott iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04796934 2023-09-30 04796934 2024-09-30 04796934 2023-10-01 2024-09-30 04796934 frs-core:CurrentFinancialInstruments 2024-09-30 04796934 frs-core:ComputerEquipment 2024-09-30 04796934 frs-core:ComputerEquipment 2023-10-01 2024-09-30 04796934 frs-core:ComputerEquipment 2023-09-30 04796934 frs-core:FurnitureFittings 2024-09-30 04796934 frs-core:FurnitureFittings 2023-10-01 2024-09-30 04796934 frs-core:FurnitureFittings 2023-09-30 04796934 frs-core:NetGoodwill 2024-09-30 04796934 frs-core:NetGoodwill 2023-10-01 2024-09-30 04796934 frs-core:NetGoodwill 2023-09-30 04796934 frs-core:PlantMachinery 2024-09-30 04796934 frs-core:PlantMachinery 2023-10-01 2024-09-30 04796934 frs-core:PlantMachinery 2023-09-30 04796934 frs-core:CapitalRedemptionReserve 2024-09-30 04796934 frs-core:ShareCapital 2024-09-30 04796934 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30 04796934 frs-bus:PrivateLimitedCompanyLtd 2023-10-01 2024-09-30 04796934 frs-bus:FilletedAccounts 2023-10-01 2024-09-30 04796934 frs-bus:SmallEntities 2023-10-01 2024-09-30 04796934 frs-bus:AuditExempt-NoAccountantsReport 2023-10-01 2024-09-30 04796934 frs-bus:SmallCompaniesRegimeForAccounts 2023-10-01 2024-09-30 04796934 frs-bus:Director1 2023-10-01 2024-09-30 04796934 frs-bus:Director1 2023-09-30 04796934 frs-bus:Director1 2024-09-30 04796934 frs-bus:Director2 2023-10-01 2024-09-30 04796934 frs-countries:EnglandWales 2023-10-01 2024-09-30 04796934 2022-09-30 04796934 2023-09-30 04796934 2022-10-01 2023-09-30 04796934 frs-core:CurrentFinancialInstruments 2023-09-30 04796934 frs-core:BetweenOneFiveYears 2023-09-30 04796934 frs-core:MoreThanFiveYears 2023-09-30 04796934 frs-core:WithinOneYear 2023-09-30 04796934 frs-core:CapitalRedemptionReserve 2023-09-30 04796934 frs-core:ShareCapital 2023-09-30 04796934 frs-core:RetainedEarningsAccumulatedLosses 2023-09-30
Registered number: 04796934
Malcolm V. Lelliott Limited
Unaudited Financial Statements
For The Year Ended 30 September 2024
Pi Accountants
Contents
Page
Company Information 1
Statement of Financial Position 2—3
Notes to the Financial Statements 4—6
Page 1
Company Information
Directors Mr Christopher Lelliott
Mr Malcolm Lelliott
Company Number 04796934
Registered Office 19 Church Street
Godalming
Surrey
GU7 1EL
Business 19 Church Street
Godalming
Surrey
GU7 1EL
Accountants Pi Accountants
The Brentano Suite
915 High Road
London
N12 8QJ
Page 1
Page 2
Statement of Financial Position
Registered number: 04796934
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 12,720 16,493
12,720 16,493
CURRENT ASSETS
Debtors 6 292,725 270,223
Cash at bank and in hand 110,558 147,167
403,283 417,390
Creditors: Amounts Falling Due Within One Year 7 (48,516 ) (72,257 )
NET CURRENT ASSETS (LIABILITIES) 354,767 345,133
TOTAL ASSETS LESS CURRENT LIABILITIES 367,487 361,626
PROVISIONS FOR LIABILITIES
Deferred Taxation (3,180 ) (3,134 )
NET ASSETS 364,307 358,492
CAPITAL AND RESERVES
Called up share capital 8 25 25
Capital redemption reserve 10 10
Income Statement 364,272 358,457
SHAREHOLDERS' FUNDS 364,307 358,492
Page 2
Page 3
For the year ending 30 September 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 Income Statement.
On behalf of the board
Mr Christopher Lelliott
Director
11/03/2025
The notes on pages 4 to 6 form part of these financial statements.
Page 3
Page 4
Notes to the Financial Statements
1. General Information
Malcolm V. Lelliott Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04796934 . The registered office is 19 Church Street, Godalming, Surrey, GU7 1EL.
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. 
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to income statement over its estimated economic life of 10 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:
Plant & Machinery 25% reducing balance
Fixtures & Fittings 25% reducing balance
Computer Equipment 25% reducing balance
2.5. 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 on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are 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: 5 (2023: 6)
5 6
Page 4
Page 5
4. Intangible Assets
Goodwill
£
Cost
As at 1 October 2023 26,000
As at 30 September 2024 26,000
Amortisation
As at 1 October 2023 26,000
As at 30 September 2024 26,000
Net Book Value
As at 30 September 2024 -
As at 1 October 2023 -
5. Tangible Assets
Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 October 2023 23,970 4,658 29,063 57,691
Additions 750 - - 750
As at 30 September 2024 24,720 4,658 29,063 58,441
Depreciation
As at 1 October 2023 12,537 4,207 24,454 41,198
Provided during the period 2,889 113 1,521 4,523
As at 30 September 2024 15,426 4,320 25,975 45,721
Net Book Value
As at 30 September 2024 9,294 338 3,088 12,720
As at 1 October 2023 11,433 451 4,609 16,493
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 54,830 65,591
Other debtors 237,895 204,632
292,725 270,223
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 1,631 3,238
Other creditors 6,780 2,017
Taxation and social security 40,105 67,002
48,516 72,257
Page 5
Page 6
8. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 25 25
9. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:
2024 2023
£ £
Not later than one year - 10,000
Later than one year and not later than five years - 40,000
Later than five years - 50,000
- 100,000
10. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 October 2023 Amounts advanced Amounts repaid Amounts written off As at 30 September 2024
£ £ £ £ £
Mr Christopher Lelliott 107,337 14,003 - - 121,340
Page 6