Acorah Software Products - Accounts Production 16.1.300 false true 30 June 2023 1 July 2022 false 1 July 2023 30 June 2024 30 June 2024 10233898 Miss Faranak Bakhtiari Mr Siavash Bakhtiari iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10233898 2023-06-30 10233898 2024-06-30 10233898 2023-07-01 2024-06-30 10233898 frs-core:CurrentFinancialInstruments 2024-06-30 10233898 frs-core:Non-currentFinancialInstruments 2024-06-30 10233898 frs-core:ComputerEquipment 2024-06-30 10233898 frs-core:ComputerEquipment 2023-07-01 2024-06-30 10233898 frs-core:ComputerEquipment 2023-06-30 10233898 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-06-30 10233898 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-07-01 2024-06-30 10233898 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-06-30 10233898 frs-core:ShareCapital 2024-06-30 10233898 frs-core:RetainedEarningsAccumulatedLosses 2024-06-30 10233898 frs-bus:PrivateLimitedCompanyLtd 2023-07-01 2024-06-30 10233898 frs-bus:FilletedAccounts 2023-07-01 2024-06-30 10233898 frs-bus:SmallEntities 2023-07-01 2024-06-30 10233898 frs-bus:AuditExemptWithAccountantsReport 2023-07-01 2024-06-30 10233898 frs-bus:SmallCompaniesRegimeForAccounts 2023-07-01 2024-06-30 10233898 frs-bus:Director1 2023-07-01 2024-06-30 10233898 frs-bus:Director2 2023-07-01 2024-06-30 10233898 frs-countries:EnglandWales 2023-07-01 2024-06-30 10233898 2022-06-30 10233898 2023-06-30 10233898 2022-07-01 2023-06-30 10233898 frs-core:CurrentFinancialInstruments 2023-06-30 10233898 frs-core:Non-currentFinancialInstruments 2023-06-30 10233898 frs-core:ShareCapital 2023-06-30 10233898 frs-core:RetainedEarningsAccumulatedLosses 2023-06-30
Registered number: 10233898
Laytoe Limited
Unaudited Financial Statements
For The Year Ended 30 June 2024
Anderson Ross Accounting & Tax Ltd
G-05 Davenport House
16 Pepper Street
London
E14 9RP
Contents
Page
Accountants' Report 1
Balance Sheet 2—3
Notes to the Financial Statements 4—6
Page 1
Accountants' Report
Report to the directors on the preparation of the unaudited statutory accounts of Laytoe Limited For The Year Ended 30 June 2024
To assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Laytoe Limited which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.
As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.
This report is made to the directors of Laytoe Limited , as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Laytoe Limited and state those matters that we have agreed to state to the directors of Laytoe Limited , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Laytoe Limited and its directors as a body for our work or for this report.
It is your duty to ensure that Laytoe Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Laytoe Limited . You consider that Laytoe Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of Laytoe Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.
Signed
Anderson Ross Accounting & Tax Ltd
7 March 2025
Anderson Ross Accounting & Tax Ltd
G-05 Davenport House
16 Pepper Street
London
E14 9RP
Page 1
Page 2
Balance Sheet
Registered number: 10233898
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 12,060 207,175
12,060 207,175
CURRENT ASSETS
Debtors 5 5,197 2,358
Cash at bank and in hand 8,146 14,167
13,343 16,525
Creditors: Amounts Falling Due Within One Year 6 (17,484 ) (28,228 )
NET CURRENT ASSETS (LIABILITIES) (4,141 ) (11,703 )
TOTAL ASSETS LESS CURRENT LIABILITIES 7,919 195,472
Creditors: Amounts Falling Due After More Than One Year 7 - (180,000 )
NET ASSETS 7,919 15,472
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account 7,819 15,372
SHAREHOLDERS' FUNDS 7,919 15,472
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Page 3
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
Miss Faranak Bakhtiari
Director
Mr Siavash Bakhtiari
Director
7 March 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
Laytoe Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10233898 . The registered office is Aitons House, 9, Pump House Crescent, Brentford, England, TW8 0FW.
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. 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:
Freehold 2% Straight Line for Building
Computer Equipment 20% Reducing Balance
2.4. Taxation
Income tax expense represents the sum of the tax currently payable.
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 year 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.

3. Average Number of Employees
Average number of employees, including directors, during the year was:
2024 2023
Office and administration 2 3
2 3
Page 4
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4. Tangible Assets
Land & Property
Freehold Computer Equipment Total
£ £ £
Cost
As at 1 July 2023 202,696 24,031 226,727
Additions - 2,291 2,291
Disposals (194,588 ) - (194,588 )
As at 30 June 2024 8,108 26,322 34,430
Depreciation
As at 1 July 2023 8,108 11,444 19,552
Provided during the period - 2,818 2,818
As at 30 June 2024 8,108 14,262 22,370
Net Book Value
As at 30 June 2024 - 12,060 12,060
As at 1 July 2023 194,588 12,587 207,175
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 5,197 2,358
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 1,499 2,052
Corporation tax 3,078 17,013
VAT 5,370 3,961
Net wages 5,055 -
Accruals and deferred income 800 800
Directors' loan accounts 1,682 4,402
17,484 28,228
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7. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Directors loan account - 180,000
8. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
9. Dividends
2024 2023
£ £
On equity shares:
Interim dividend paid 20,000 28,200
The interim dividend of £20,000 has been distributed to the shareholders as shown below:
Mr Siavash Bakhtiari £10,000
Miss Faranak Bakhtiari £10,000
10. Related Party Transactions
Included in the creditors falling due within one year is an amount of £1,682 (2023: £4,402) payable to the directors. The loan is interest free.
Page 6