Acorah Software Products - Accounts Production 16.2.850 false true 30 April 2024 1 May 2023 false 1 May 2024 30 April 2025 30 April 2025 SC563034 Miss Leah Harting iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC563034 2024-04-30 SC563034 2025-04-30 SC563034 2024-05-01 2025-04-30 SC563034 frs-core:CurrentFinancialInstruments 2025-04-30 SC563034 frs-core:Non-currentFinancialInstruments 2025-04-30 SC563034 frs-core:FurnitureFittings 2025-04-30 SC563034 frs-core:FurnitureFittings 2024-05-01 2025-04-30 SC563034 frs-core:FurnitureFittings 2024-04-30 SC563034 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-04-30 SC563034 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-05-01 2025-04-30 SC563034 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-04-30 SC563034 frs-core:ShareCapital 2025-04-30 SC563034 frs-core:RetainedEarningsAccumulatedLosses 2025-04-30 SC563034 frs-bus:PrivateLimitedCompanyLtd 2024-05-01 2025-04-30 SC563034 frs-bus:FilletedAccounts 2024-05-01 2025-04-30 SC563034 frs-bus:SmallEntities 2024-05-01 2025-04-30 SC563034 frs-bus:AuditExempt-NoAccountantsReport 2024-05-01 2025-04-30 SC563034 frs-bus:SmallCompaniesRegimeForAccounts 2024-05-01 2025-04-30 SC563034 frs-bus:Director1 2024-05-01 2025-04-30 SC563034 frs-countries:Scotland 2024-05-01 2025-04-30 SC563034 2023-04-30 SC563034 2024-04-30 SC563034 2023-05-01 2024-04-30 SC563034 frs-core:CurrentFinancialInstruments 2024-04-30 SC563034 frs-core:Non-currentFinancialInstruments 2024-04-30 SC563034 frs-core:ShareCapital 2024-04-30 SC563034 frs-core:RetainedEarningsAccumulatedLosses 2024-04-30
Registered number: SC563034
L&H Business Ltd.
Unaudited Financial Statements
For The Year Ended 30 April 2025
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: SC563034
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 431,704 423,304
431,704 423,304
CURRENT ASSETS
Debtors 5 - 800
Cash at bank and in hand 17,522 6,275
17,522 7,075
Creditors: Amounts Falling Due Within One Year 6 (128,050 ) (120,168 )
NET CURRENT ASSETS (LIABILITIES) (110,528 ) (113,093 )
TOTAL ASSETS LESS CURRENT LIABILITIES 321,176 310,211
Creditors: Amounts Falling Due After More Than One Year 7 (296,390 ) (305,904 )
NET ASSETS 24,786 4,307
CAPITAL AND RESERVES
Called up share capital 8 1 1
Profit and Loss Account 24,785 4,306
SHAREHOLDERS' FUNDS 24,786 4,307
For the year ending 30 April 2025 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
Miss Leah Harting
Director
20/05/2025
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&H Business Ltd. is a private company, limited by shares, incorporated in Scotland, registered number SC563034 . The registered office is Fraser House , 49 Huntly Street, Inverness, IV3 5HS.
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 no depreciation
Fixtures & Fittings 20% reducing balance
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2024: NIL)
- -
4. Tangible Assets
Land & Property
Freehold Fixtures & Fittings Total
£ £ £
Cost
As at 1 May 2024 410,519 18,236 428,755
Additions - 13,696 13,696
As at 30 April 2025 410,519 31,932 442,451
Depreciation
As at 1 May 2024 - 5,451 5,451
Provided during the period - 5,296 5,296
As at 30 April 2025 - 10,747 10,747
Net Book Value
As at 30 April 2025 410,519 21,185 431,704
As at 1 May 2024 410,519 12,785 423,304
Page 2
Page 3
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors - 800
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Corporation tax 2,836 1,255
VAT 824 -
Other creditors 171 -
Accruals 6,056 1,210
Director's loan account 118,163 117,703
128,050 120,168
7. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 4,424 8,404
Other loans 291,966 297,500
296,390 305,904
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 1 1
Page 3