Acorah Software Products - Accounts Production 16.1.300 false true true 30 September 2023 1 October 2022 false 1 October 2023 30 September 2024 30 September 2024 04829872 Mr Mark Charles Ms Lynsey Woodhall Ms Laura Kingsland Mrs Kim Charles Mrs Kim Charles iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04829872 2023-09-30 04829872 2024-09-30 04829872 2023-10-01 2024-09-30 04829872 frs-core:CurrentFinancialInstruments 2024-09-30 04829872 frs-core:BetweenOneFiveYears 2024-09-30 04829872 frs-core:FurnitureFittings 2024-09-30 04829872 frs-core:FurnitureFittings 2023-10-01 2024-09-30 04829872 frs-core:FurnitureFittings 2023-09-30 04829872 frs-core:NetGoodwill 2024-09-30 04829872 frs-core:NetGoodwill 2023-10-01 2024-09-30 04829872 frs-core:NetGoodwill 2023-09-30 04829872 frs-core:MotorVehicles 2024-09-30 04829872 frs-core:MotorVehicles 2023-10-01 2024-09-30 04829872 frs-core:MotorVehicles 2023-09-30 04829872 frs-core:PlantMachinery 2024-09-30 04829872 frs-core:PlantMachinery 2023-10-01 2024-09-30 04829872 frs-core:PlantMachinery 2023-09-30 04829872 frs-core:WithinOneYear 2024-09-30 04829872 frs-core:ShareCapital 2024-09-30 04829872 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30 04829872 frs-bus:PrivateLimitedCompanyLtd 2023-10-01 2024-09-30 04829872 frs-bus:FilletedAccounts 2023-10-01 2024-09-30 04829872 frs-bus:SmallEntities 2023-10-01 2024-09-30 04829872 frs-bus:AuditExempt-NoAccountantsReport 2023-10-01 2024-09-30 04829872 frs-bus:SmallCompaniesRegimeForAccounts 2023-10-01 2024-09-30 04829872 frs-bus:Director1 2023-10-01 2024-09-30 04829872 frs-bus:Director2 2023-10-01 2024-09-30 04829872 frs-bus:Director3 2023-10-01 2024-09-30 04829872 frs-bus:Director4 2023-10-01 2024-09-30 04829872 frs-bus:CompanySecretary1 2023-10-01 2024-09-30 04829872 frs-countries:EnglandWales 2023-10-01 2024-09-30 04829872 2022-09-30 04829872 2023-09-30 04829872 2022-10-01 2023-09-30 04829872 frs-core:CurrentFinancialInstruments 2023-09-30 04829872 frs-core:BetweenOneFiveYears 2023-09-30 04829872 frs-core:WithinOneYear 2023-09-30 04829872 frs-core:ShareCapital 2023-09-30 04829872 frs-core:RetainedEarningsAccumulatedLosses 2023-09-30
Registered number: 04829872
Stonelux Ltd
Unaudited Financial Statements
For The Year Ended 30 September 2024
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—5
Page 1
Statement of Financial Position
Registered number: 04829872
2024 2023
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 200,000 250,000
Tangible Assets 5 57,871 64,178
257,871 314,178
CURRENT ASSETS
Stocks 66,287 45,826
Debtors 6 46,626 60,640
Cash at bank and in hand 491,330 418,304
604,243 524,770
Creditors: Amounts Falling Due Within One Year 7 (133,822 ) (71,490 )
NET CURRENT ASSETS (LIABILITIES) 470,421 453,280
TOTAL ASSETS LESS CURRENT LIABILITIES 728,292 767,458
PROVISIONS FOR LIABILITIES
Deferred Taxation (16,554 ) (17,693 )
NET ASSETS 711,738 749,765
CAPITAL AND RESERVES
Called up share capital 8 104 104
Income Statement 711,634 749,661
SHAREHOLDERS' FUNDS 711,738 749,765
Page 1
Page 2
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
Ms Lynsey Woodhall
Director
19 March 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
Stonelux Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 04829872 . The registered office is Unit 1 Eco Business Park, Eco Way, Doncaster, DN7 4JJ.

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. Going Concern Disclosure
When preparing the financial statements, the directors have made an assessment of the company's ability to continue as a going concern. The company is considered a going concern as the directors have no intention to liquidate the company or to cease trading. In assessing whether the going concern assumption is appropriate, the directors have taken into account all available information about the future, which is at least, but is not limited to, twelve months from the date when the financial statements are authorised for issue.
2.3. 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.
2.4. 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.
2.5. 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 15% on reducing balance
Motor Vehicles 25% on reducing balance
Fixtures & Fittings 20% on reducing balance
2.6. 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 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.
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 asset reflects 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 or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
Page 3
Page 4
3. Average Number of Employees
Average number of employees, including directors, during the year was: 11 (2023: 10)
11 10
4. Intangible Assets
Goodwill
£
Cost
As at 1 October 2023 500,000
As at 30 September 2024 500,000
Amortisation
As at 1 October 2023 250,000
Provided during the period 50,000
As at 30 September 2024 300,000
Net Book Value
As at 30 September 2024 200,000
As at 1 October 2023 250,000
5. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Total
£ £ £ £
Cost
As at 1 October 2023 60,823 24,975 7,853 93,651
Additions 4,123 - 1,470 5,593
Disposals - - (232 ) (232 )
As at 30 September 2024 64,946 24,975 9,091 99,012
Depreciation
As at 1 October 2023 15,486 11,219 2,768 29,473
Provided during the period 7,255 3,439 1,107 11,801
Disposals - - (133 ) (133 )
As at 30 September 2024 22,741 14,658 3,742 41,141
Net Book Value
As at 30 September 2024 42,205 10,317 5,349 57,871
As at 1 October 2023 45,337 13,756 5,085 64,178
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 17,355 24,596
Other debtors 29,271 36,044
46,626 60,640
Page 4
Page 5
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 34,217 38,737
Other creditors 12,745 5,682
Taxation and social security 86,860 27,071
133,822 71,490
8. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 104 104
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 28,500 28,500
Later than one year and not later than five years 57,000 -
85,500 28,500
Page 5