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Registered number: 06522136
One-Lux Ltd
Unaudited Financial Statements
For The Year Ended 30 September 2024
Marlow Proactive
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 06522136
2024 2023
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 611,207 451,890
Tangible Assets 5 68,317 44,173
679,524 496,063
CURRENT ASSETS
Stocks 6 541,834 730,835
Debtors 7 1,832,731 1,827,216
Cash at bank and in hand 108,925 269,009
2,483,490 2,827,060
Creditors: Amounts Falling Due Within One Year 8 (1,805,945 ) (2,243,529 )
NET CURRENT ASSETS (LIABILITIES) 677,545 583,531
TOTAL ASSETS LESS CURRENT LIABILITIES 1,357,069 1,079,594
Creditors: Amounts Falling Due After More Than One Year 9 (200,051 ) (16,667 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (17,079 ) (11,941 )
NET ASSETS 1,139,939 1,050,986
CAPITAL AND RESERVES
Called up share capital 10 400 400
Profit and Loss Account 1,139,539 1,050,586
SHAREHOLDERS' FUNDS 1,139,939 1,050,986
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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 Profit and Loss Account.
On behalf of the board
Ms Glynnis Murray
Director
30/06/2025
The notes on pages 3 to 6 form part of these financial statements.
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Page 3
Notes to the Financial Statements
1. General Information
One-Lux Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 06522136 . The registered office is 3 Merchants Park, Aldridge, Walsall, WS9 8SW.
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.

2.3. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are development costs. They are amortised to profit and loss account over their estimated economic life of 5 years.
2.4. Research and Development
In the research phase of an internal project it is not possible to demonstrate that the project will generate future economic benefits and hence all expenditure on research is recognised as an expense when it is incurred. Intangible assets are recognised from the development phase of a project if and only if certain specific criteria are met in order to demonstrate the asset will generate probable future economic benefits and that its cost can be reliably measured. The capitalised development costs are subsequently amortised on a straight line basis over their expected useful economic lives.
If it is not possible to distinguish between the research phase and the development phase of an internal project the expenditure is treated as if it were all incurred in the research phase only.
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 20% on cost
Motor Vehicles 20% on cost
Fixtures & Fittings 20% on cost
Computer Equipment 25% on cost
2.6. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
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2.7. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.8. 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.
2.9. Research and development expenditure
Expenditure on research and development is written off to the profit and loss account in the year in which it is incurred. Development expenditure is capitalised only where there is a clearly defined project, the expenditure is separately identifiable, the outcome of the project can be assessed with reasonable certainty, aggregate costs are expected to exceed future related sales and adequate resources exist to enable the project to be completed.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 35 (2023: 28)
35 28
4. Intangible Assets
Other Development Costs Total
£ £ £
Cost
As at 1 October 2023 135,232 496,925 632,157
Additions 24,519 228,958 253,477
As at 30 September 2024 159,751 725,883 885,634
...CONTINUED
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Amortisation
As at 1 October 2023 87,627 92,640 180,267
Provided during the period 18,461 75,699 94,160
As at 30 September 2024 106,088 168,339 274,427
Net Book Value
As at 30 September 2024 53,663 557,544 611,207
As at 1 October 2023 47,605 404,285 451,890
5. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 October 2023 359,913 11,500 56,918 150,528 578,859
Additions 16,920 - 2,022 34,779 53,721
As at 30 September 2024 376,833 11,500 58,940 185,307 632,580
Depreciation
As at 1 October 2023 330,161 7,092 51,163 146,270 534,686
Provided during the period 17,527 2,300 4,062 5,688 29,577
As at 30 September 2024 347,688 9,392 55,225 151,958 564,263
Net Book Value
As at 30 September 2024 29,145 2,108 3,715 33,349 68,317
As at 1 October 2023 29,752 4,408 5,755 4,258 44,173
6. Stocks
2024 2023
£ £
Stock 541,834 730,835
7. Debtors
2024 2023
£ £
Due within one year
Trade debtors 658,560 1,194,863
Amounts owed by group undertakings 136,998 136,898
Other debtors 1,037,173 495,455
1,832,731 1,827,216
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8. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 979,340 955,906
Bank loans and overdrafts 44,136 69,608
Other creditors 748,286 1,182,140
Taxation and social security 34,183 35,875
1,805,945 2,243,529
9. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 200,051 16,667
10. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 400 400
11. Related Party Transactions
During the year loans existed between the company and Lux Holdings Group Ltd, both companies of which are registered in England under the control of Ms G Murray, a director of the company. At the balance sheet date, the company was owed £136,998 (2023: £136,898) by Lux Holdings Group Ltd.
12. Ultimate Controlling Party
The company's ultimate controlling party is the holding company, Lux Holdings Group Ltd.
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