Acorah Software Products - Accounts Production 16.2.850 false true 30 September 2023 1 October 2022 false 1 October 2023 30 September 2024 30 September 2024 12183631 Ms Ekaterina Lebedeva iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12183631 2023-09-30 12183631 2024-09-30 12183631 2023-10-01 2024-09-30 12183631 frs-core:CurrentFinancialInstruments 2024-09-30 12183631 frs-core:Non-currentFinancialInstruments 2024-09-30 12183631 frs-core:ComputerEquipment 2024-09-30 12183631 frs-core:ComputerEquipment 2023-10-01 2024-09-30 12183631 frs-core:ComputerEquipment 2023-09-30 12183631 frs-core:FurnitureFittings 2024-09-30 12183631 frs-core:FurnitureFittings 2023-10-01 2024-09-30 12183631 frs-core:FurnitureFittings 2023-09-30 12183631 frs-core:PlantMachinery 2024-09-30 12183631 frs-core:PlantMachinery 2023-10-01 2024-09-30 12183631 frs-core:PlantMachinery 2023-09-30 12183631 frs-core:ShareCapital 2024-09-30 12183631 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30 12183631 frs-bus:PrivateLimitedCompanyLtd 2023-10-01 2024-09-30 12183631 frs-bus:FilletedAccounts 2023-10-01 2024-09-30 12183631 frs-bus:SmallEntities 2023-10-01 2024-09-30 12183631 frs-bus:AuditExempt-NoAccountantsReport 2023-10-01 2024-09-30 12183631 frs-bus:SmallCompaniesRegimeForAccounts 2023-10-01 2024-09-30 12183631 frs-core:CostValuation 2023-09-30 12183631 frs-core:CostValuation 2024-09-30 12183631 frs-core:ProvisionsForImpairmentInvestments 2023-09-30 12183631 frs-core:ProvisionsForImpairmentInvestments 2024-09-30 12183631 frs-bus:Director1 2023-10-01 2024-09-30 12183631 frs-countries:EnglandWales 2023-10-01 2024-09-30 12183631 2022-09-30 12183631 2023-09-30 12183631 2022-10-01 2023-09-30 12183631 frs-core:CurrentFinancialInstruments 2023-09-30 12183631 frs-core:Non-currentFinancialInstruments 2023-09-30 12183631 frs-core:ShareCapital 2023-09-30 12183631 frs-core:RetainedEarningsAccumulatedLosses 2023-09-30
Registered number: 12183631
Llldesign Ltd
Unaudited Financial Statements
For The Year Ended 30 September 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 12183631
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 2,856 3,807
Investment Properties 5 80,000 80,000
Investments 6 53 53
82,909 83,860
CURRENT ASSETS
Debtors 7 116,992 116,992
Cash at bank and in hand 1,527 17,353
118,519 134,345
Creditors: Amounts Falling Due Within One Year 8 (1,450 ) (6,242 )
NET CURRENT ASSETS (LIABILITIES) 117,069 128,103
TOTAL ASSETS LESS CURRENT LIABILITIES 199,978 211,963
NET ASSETS 199,978 211,963
CAPITAL AND RESERVES
Called up share capital 9 5 5
Profit and Loss Account 199,973 211,958
SHAREHOLDERS' FUNDS 199,978 211,963
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 member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her 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
Ms Ekaterina Lebedeva
Director
04/04/2025
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Llldesign Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12183631 . The registered office is 5 Juniper House, 29 Melliss Avenue, Richmond, TW9 4BS.
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:
Plant & Machinery 25% Reducing Balance
Fixtures & Fittings 25% Reducing Balance
Computer Equipment 25% Reducing Balance
2.4. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2023: 1)
1 1
4. Tangible Assets
Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 October 2023 1,532 877 4,806 7,215
As at 30 September 2024 1,532 877 4,806 7,215
Depreciation
As at 1 October 2023 690 384 2,334 3,408
Provided during the period 210 123 618 951
As at 30 September 2024 900 507 2,952 4,359
...CONTINUED
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Net Book Value
As at 30 September 2024 632 370 1,854 2,856
As at 1 October 2023 842 493 2,472 3,807
5. Investment Property
2024
£
Fair Value
As at 1 October 2023 and 30 September 2024 80,000
6. Investments
Subsidiaries
£
Cost
As at 1 October 2023 53
As at 30 September 2024 53
Provision
As at 1 October 2023 -
As at 30 September 2024 -
Net Book Value
As at 30 September 2024 53
As at 1 October 2023 53
7. Debtors
2024 2023
£ £
Due within one year
Due after more than one year
Other debtors - LLL Design Bulgaria 116,992 116,992
8. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Bank loans and overdrafts 134 -
VAT - 4,840
Accruals and deferred income 1,099 1,100
Director's loan account 217 302
1,450 6,242
9. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 5 5
Page 4