Acorah Software Products - Accounts Production 16.3.350 false true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 08760832 Mr Louis Weller Mrs Sarah Weller iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08760832 2024-03-31 08760832 2025-03-31 08760832 2024-04-01 2025-03-31 08760832 frs-core:CurrentFinancialInstruments 2025-03-31 08760832 frs-core:Non-currentFinancialInstruments 2025-03-31 08760832 frs-core:BetweenOneFiveYears 2025-03-31 08760832 frs-core:ComputerEquipment 2025-03-31 08760832 frs-core:ComputerEquipment 2024-04-01 2025-03-31 08760832 frs-core:ComputerEquipment 2024-03-31 08760832 frs-core:FurnitureFittings 2025-03-31 08760832 frs-core:FurnitureFittings 2024-04-01 2025-03-31 08760832 frs-core:FurnitureFittings 2024-03-31 08760832 frs-core:MotorVehicles 2025-03-31 08760832 frs-core:MotorVehicles 2024-04-01 2025-03-31 08760832 frs-core:MotorVehicles 2024-03-31 08760832 frs-core:WithinOneYear 2025-03-31 08760832 frs-core:ShareCapital 2025-03-31 08760832 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 08760832 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 08760832 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 08760832 frs-bus:SmallEntities 2024-04-01 2025-03-31 08760832 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 08760832 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 08760832 frs-bus:Director1 2024-04-01 2025-03-31 08760832 frs-bus:Director1 2024-03-31 08760832 frs-bus:Director1 2025-03-31 08760832 frs-bus:Director2 2024-04-01 2025-03-31 08760832 frs-countries:EnglandWales 2024-04-01 2025-03-31 08760832 2023-03-31 08760832 2024-03-31 08760832 2023-04-01 2024-03-31 08760832 frs-core:CurrentFinancialInstruments 2024-03-31 08760832 frs-core:Non-currentFinancialInstruments 2024-03-31 08760832 frs-core:BetweenOneFiveYears 2024-03-31 08760832 frs-core:WithinOneYear 2024-03-31 08760832 frs-core:ShareCapital 2024-03-31 08760832 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: 08760832
LRW Civil Designs Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2025
James Khan
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—4
Page 1
Balance Sheet
Registered number: 08760832
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 13,678 16,839
13,678 16,839
CURRENT ASSETS
Debtors 5 5,544 12,988
Cash at bank and in hand 9,314 5,839
14,858 18,827
Creditors: Amounts Falling Due Within One Year 6 (22,557 ) (24,331 )
NET CURRENT ASSETS (LIABILITIES) (7,699 ) (5,504 )
TOTAL ASSETS LESS CURRENT LIABILITIES 5,979 11,335
Creditors: Amounts Falling Due After More Than One Year 7 (5,854 ) (11,144 )
NET ASSETS 125 191
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account 25 91
SHAREHOLDERS' FUNDS 125 191
For the year ending 31 March 2025 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 Louis Weller
Director
07/05/2025
The notes on pages 2 to 4 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
LRW Civil Designs Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 08760832 . The registered office is 85 Crooked Lane, Birdham, Chichester, West Sussex, PO20 7ET.
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:
Motor Vehicles 25% on reducing balance
Fixtures & Fittings 25% on reducing balance
Computer Equipment 33% on cost
2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
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 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: 2 (2024: 2)
2 2
Page 2
Page 3
4. Tangible Assets
Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 April 2024 35,938 3,376 4,225 43,539
Additions - 290 1,513 1,803
As at 31 March 2025 35,938 3,666 5,738 45,342
Depreciation
As at 1 April 2024 20,550 2,469 3,681 26,700
Provided during the period 3,847 299 818 4,964
As at 31 March 2025 24,397 2,768 4,499 31,664
Net Book Value
As at 31 March 2025 11,541 898 1,239 13,678
As at 1 April 2024 15,388 907 544 16,839
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors - 4,984
Prepayments and accrued income 4,341 3,450
Corporation tax recoverable assets 500 500
Directors' loan accounts 703 4,054
5,544 12,988
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 5,289 5,289
Corporation tax 11,719 13,319
VAT 4,754 4,941
Accruals and deferred income 795 782
22,557 24,331
7. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 5,854 11,144
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8. Obligations Under Finance Leases and Hire Purchase
2025 2024
£ £
The future minimum finance lease payments are as follows:
Not later than one year 5,289 5,289
Later than one year and not later than five years 5,854 11,144
11,143 16,433
11,143 16,433
9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
10. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 April 2024 Amounts advanced Amounts repaid Amounts written off As at 31 March 2025
£ £ £ £ £
Mr Louis Weller 4,054 41,162 (44,513 ) - 703
The above loan is unsecured, interest free and repayable on demand.
The director has undertaken to repay the loan in full within 9 months of the year-end.
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