Acorah Software Products - Accounts Production 16.1.300 false true 31 December 2023 1 January 2023 false 1 January 2024 31 December 2024 31 December 2024 13794803 Mr Charles Campbell Mr Neil Campbell iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13794803 2023-12-31 13794803 2024-12-31 13794803 2024-01-01 2024-12-31 13794803 frs-core:CurrentFinancialInstruments 2024-12-31 13794803 frs-core:ComputerEquipment 2024-12-31 13794803 frs-core:ComputerEquipment 2024-01-01 2024-12-31 13794803 frs-core:ComputerEquipment 2023-12-31 13794803 frs-core:FurnitureFittings 2024-12-31 13794803 frs-core:FurnitureFittings 2024-01-01 2024-12-31 13794803 frs-core:FurnitureFittings 2023-12-31 13794803 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-12-31 13794803 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-01-01 2024-12-31 13794803 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-12-31 13794803 frs-core:MotorVehicles 2024-12-31 13794803 frs-core:MotorVehicles 2024-01-01 2024-12-31 13794803 frs-core:MotorVehicles 2023-12-31 13794803 frs-core:PlantMachinery 2024-12-31 13794803 frs-core:PlantMachinery 2024-01-01 2024-12-31 13794803 frs-core:PlantMachinery 2023-12-31 13794803 frs-core:ShareCapital 2024-12-31 13794803 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 13794803 frs-bus:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 13794803 frs-bus:FilletedAccounts 2024-01-01 2024-12-31 13794803 frs-bus:SmallEntities 2024-01-01 2024-12-31 13794803 frs-bus:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 13794803 frs-bus:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 13794803 frs-bus:Director1 2024-01-01 2024-12-31 13794803 frs-bus:Director2 2024-01-01 2024-12-31 13794803 frs-core:CurrentFinancialInstruments 2 2024-12-31 13794803 frs-core:CurrentFinancialInstruments 3 2024-12-31 13794803 frs-core:CurrentFinancialInstruments 4 2024-12-31 13794803 frs-countries:EnglandWales 2024-01-01 2024-12-31 13794803 2022-12-31 13794803 2023-12-31 13794803 2023-01-01 2023-12-31 13794803 frs-core:CurrentFinancialInstruments 2023-12-31 13794803 frs-core:ShareCapital 2023-12-31 13794803 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31 13794803 frs-core:CurrentFinancialInstruments 2 2023-12-31 13794803 frs-core:CurrentFinancialInstruments 3 2023-12-31 13794803 frs-core:CurrentFinancialInstruments 4 2023-12-31
Registered number: 13794803
Leymoor Limited
Unaudited Financial Statements
For The Year Ended 31 December 2024
Montacs
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 13794803
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1,239,671 1,245,345
1,239,671 1,245,345
CURRENT ASSETS
Debtors 5 1,314,782 946,223
Investments 6 2,316,778 2,662,838
Cash at bank and in hand 214,487 71,853
3,846,047 3,680,914
Creditors: Amounts Falling Due Within One Year 7 (4,829,067 ) (4,826,078 )
NET CURRENT ASSETS (LIABILITIES) (983,020 ) (1,145,164 )
TOTAL ASSETS LESS CURRENT LIABILITIES 256,651 100,181
NET ASSETS 256,651 100,181
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account 256,551 100,081
SHAREHOLDERS' FUNDS 256,651 100,181
Page 1
Page 2
For the year ending 31 December 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 Charles Campbell
Director
14/02/2025
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Leymoor Limited is a private company, limited by shares, incorporated in England & Wales, registered number 13794803 . The registered office is Shiel House Hillside Farm, Stockbury Valley, Sittingbourne, Kent, ME9 7QH.
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:
Freehold N/A
Plant & Machinery 25% Reducing Balance
Motor Vehicles 15% Straight Line
Fixtures & Fittings 25% Reducing Balance
Computer Equipment 25% Reducing Balance
2.4. 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.
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Page 4
3. Average Number of Employees
Average number of employees, including directors, during the year was: 14 (2023: 14)
14 14
4. Tangible Assets
Land & Property
Freehold Plant & Machinery Motor Vehicles Fixtures & Fittings
£ £ £ £
Cost
As at 1 January 2024 1,201,634 26,500 33,400 179
Additions - 4,350 - -
As at 31 December 2024 1,201,634 30,850 33,400 179
Depreciation
As at 1 January 2024 - 6,625 10,020 45
Provided during the period - 6,056 5,010 33
As at 31 December 2024 - 12,681 15,030 78
Net Book Value
As at 31 December 2024 1,201,634 18,169 18,370 101
As at 1 January 2024 1,201,634 19,875 23,380 134
Computer Equipment Total
£ £
Cost
As at 1 January 2024 572 1,262,285
Additions 1,541 5,891
As at 31 December 2024 2,113 1,268,176
Depreciation
As at 1 January 2024 250 16,940
Provided during the period 466 11,565
As at 31 December 2024 716 28,505
Net Book Value
As at 31 December 2024 1,397 1,239,671
As at 1 January 2024 322 1,245,345
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Page 5
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 38,368 30,000
Other debtors 355,445 -
Other debtors (2) 417,906 -
Other debtors (3) 103,063 916,223
Other debtors (4) 400,000 -
1,314,782 946,223
6. Current Asset Investments
2024 2023
£ £
Unlisted investments 2,316,778 2,662,838
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Corporation tax 52,704 25,455
VAT 12,890 13,027
Accruals and deferred income 727 660
Directors' loan accounts 4,762,746 4,786,936
4,829,067 4,826,078
8. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
Page 5