Acorah Software Products - Accounts Production 16.1.300 false true false 27 April 2023 31 December 2023 31 December 2023 14832521 Mr Lewis Moss iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 14832521 2023-04-26 14832521 2023-12-31 14832521 2023-04-27 2023-12-31 14832521 frs-core:CurrentFinancialInstruments 2023-12-31 14832521 frs-core:ComputerEquipment 2023-12-31 14832521 frs-core:ComputerEquipment 2023-04-27 2023-12-31 14832521 frs-core:ComputerEquipment 2023-04-26 14832521 frs-core:FurnitureFittings 2023-12-31 14832521 frs-core:FurnitureFittings 2023-04-27 2023-12-31 14832521 frs-core:FurnitureFittings 2023-04-26 14832521 frs-core:ShareCapital 2023-12-31 14832521 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31 14832521 frs-bus:PrivateLimitedCompanyLtd 2023-04-27 2023-12-31 14832521 frs-bus:FilletedAccounts 2023-04-27 2023-12-31 14832521 frs-bus:SmallEntities 2023-04-27 2023-12-31 14832521 frs-bus:AuditExempt-NoAccountantsReport 2023-04-27 2023-12-31 14832521 frs-bus:SmallCompaniesRegimeForAccounts 2023-04-27 2023-12-31 14832521 frs-bus:Director1 2023-04-27 2023-12-31 14832521 frs-countries:EnglandWales 2023-04-27 2023-12-31
Registered number: 14832521
L&F Consultants Ltd
Unaudited Financial Statements
For the Period 27 April 2023 to 31 December 2023
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 14832521
31 December 2023
Notes £ £
FIXED ASSETS
Tangible Assets 4 5,000
5,000
CURRENT ASSETS
Cash at bank and in hand 4,163
4,163
Creditors: Amounts Falling Due Within One Year 5 (8,563 )
NET CURRENT ASSETS (LIABILITIES) (4,400 )
TOTAL ASSETS LESS CURRENT LIABILITIES 600
NET ASSETS 600
CAPITAL AND RESERVES
Called up share capital 6 1
Profit and Loss Account 599
SHAREHOLDERS' FUNDS 600
For the period ending 31 December 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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 Lewis Moss
Director
03/02/2025
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
L&F Consultants Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 14832521 . The registered office is 78 York Street, London, W1H 1DP.
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.
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:
Fixtures & Fittings 25% Straight Line
Computer Equipment 25% Straight Line
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.
3. Average Number of Employees
Average number of employees, including directors, during the period was: 1
1
4. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 27 April 2023 1,000 4,000 5,000
As at 31 December 2023 1,000 4,000 5,000
Net Book Value
As at 31 December 2023 1,000 4,000 5,000
As at 27 April 2023 1,000 4,000 5,000
Page 2
Page 3
5. Creditors: Amounts Falling Due Within One Year
31 December 2023
£
Other creditors 3,139
Taxation and social security 5,424
8,563
6. Share Capital
31 December 2023
£
Allotted, Called up and fully paid 1
Page 3