Acorah Software Products - Accounts Production 16.3.350 false true 31 December 2023 1 January 2023 false 1 January 2024 31 December 2024 31 December 2024 08359204 Mr Kevin Lappage Mrs Emma Lappage iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08359204 2023-12-31 08359204 2024-12-31 08359204 2024-01-01 2024-12-31 08359204 frs-core:CurrentFinancialInstruments 2024-12-31 08359204 frs-core:ComputerEquipment 2024-12-31 08359204 frs-core:ComputerEquipment 2024-01-01 2024-12-31 08359204 frs-core:ComputerEquipment 2023-12-31 08359204 frs-core:MotorVehicles 2024-12-31 08359204 frs-core:MotorVehicles 2024-01-01 2024-12-31 08359204 frs-core:MotorVehicles 2023-12-31 08359204 frs-core:PlantMachinery 2024-12-31 08359204 frs-core:PlantMachinery 2024-01-01 2024-12-31 08359204 frs-core:PlantMachinery 2023-12-31 08359204 frs-core:ShareCapital 2024-12-31 08359204 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 08359204 frs-bus:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 08359204 frs-bus:FilletedAccounts 2024-01-01 2024-12-31 08359204 frs-bus:SmallEntities 2024-01-01 2024-12-31 08359204 frs-bus:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 08359204 frs-bus:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 08359204 frs-bus:Director1 2024-01-01 2024-12-31 08359204 frs-bus:Director2 2024-01-01 2024-12-31 08359204 frs-countries:EnglandWales 2024-01-01 2024-12-31 08359204 2022-12-31 08359204 2023-12-31 08359204 2023-01-01 2023-12-31 08359204 frs-core:CurrentFinancialInstruments 2023-12-31 08359204 frs-core:ShareCapital 2023-12-31 08359204 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31
Registered number: 08359204
Kevin Lappage Sampling Ltd
Unaudited Financial Statements
For The Year Ended 31 December 2024
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 08359204
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 17,229 22,182
17,229 22,182
CURRENT ASSETS
Debtors 5 10,003 22,510
Cash at bank and in hand 66,380 17,133
76,383 39,643
Creditors: Amounts Falling Due Within One Year 6 (20,877 ) (15,037 )
NET CURRENT ASSETS (LIABILITIES) 55,506 24,606
TOTAL ASSETS LESS CURRENT LIABILITIES 72,735 46,788
PROVISIONS FOR LIABILITIES
Deferred Taxation (3,274 ) (4,215 )
NET ASSETS 69,461 42,573
CAPITAL AND RESERVES
Called up share capital 7 2 2
Profit and Loss Account 69,459 42,571
SHAREHOLDERS' FUNDS 69,461 42,573
For the year ending 31 December 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 Profit and Loss Account.
On behalf of the board
Mr Kevin Lappage
Director
30/05/2025
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
Kevin Lappage Sampling Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 08359204 . The registered office is 19 Eye Road, Peterborough, PE1 4SA.
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:
Plant & Machinery 20% reducing balance
Motor Vehicles 25% reducing balance
Computer Equipment 33% reducing balance
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 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. 
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2023: 3)
3 3
4. Tangible Assets
Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £
Cost
As at 1 January 2024 49,063 29,990 785 79,838
As at 31 December 2024 49,063 29,990 785 79,838
Depreciation
As at 1 January 2024 36,842 20,265 549 57,656
Provided during the period 2,444 2,431 78 4,953
As at 31 December 2024 39,286 22,696 627 62,609
Net Book Value
As at 31 December 2024 9,777 7,294 158 17,229
As at 1 January 2024 12,221 9,725 236 22,182
Page 2
Page 3
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 9,952 22,510
Net wages 51 -
10,003 22,510
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Corporation tax 9,764 4,731
Other taxes and social security 129 74
VAT 7,068 4,566
Accruals current 1,152 1,097
Directors' loan accounts 2,764 4,569
20,877 15,037
7. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 2 2
Page 3