Acorah Software Products - Accounts Production 16.3.350 false true false 19 January 2024 31 October 2024 31 October 2024 15426960 Mr Thomas Lowther Mrs Mary Lowther iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 15426960 2024-01-18 15426960 2024-10-31 15426960 2024-01-19 2024-10-31 15426960 frs-core:CurrentFinancialInstruments 2024-10-31 15426960 frs-core:ShareCapital 2024-10-31 15426960 frs-core:RetainedEarningsAccumulatedLosses 2024-10-31 15426960 frs-bus:PrivateLimitedCompanyLtd 2024-01-19 2024-10-31 15426960 frs-bus:FilletedAccounts 2024-01-19 2024-10-31 15426960 frs-bus:SmallEntities 2024-01-19 2024-10-31 15426960 frs-bus:AuditExemptWithAccountantsReport 2024-01-19 2024-10-31 15426960 frs-bus:SmallCompaniesRegimeForAccounts 2024-01-19 2024-10-31 15426960 frs-bus:OrdinaryShareClass2 2024-01-19 2024-10-31 15426960 frs-bus:OrdinaryShareClass2 2024-10-31 15426960 frs-bus:OrdinaryShareClass3 2024-01-19 2024-10-31 15426960 frs-bus:OrdinaryShareClass3 2024-10-31 15426960 frs-core:CostValuation 2024-01-18 15426960 frs-core:AdditionsToInvestments 2024-10-31 15426960 frs-core:CostValuation 2024-10-31 15426960 frs-core:ProvisionsForImpairmentInvestments 2024-01-18 15426960 frs-core:ProvisionsForImpairmentInvestments 2024-10-31 15426960 frs-bus:Director1 2024-01-19 2024-10-31 15426960 frs-bus:Director2 2024-01-19 2024-10-31 15426960 frs-countries:EnglandWales 2024-01-19 2024-10-31
Registered number: 15426960
T Lowther Holdings LTD
Unaudited Financial Statements
For the Period 19 January 2024 to 31 October 2024
Ascendis Group
Chartered Certified Accountants, Taxation and Business Advisors
Unit 3, Building 2, The Colony Wilmslow
Altrincham Road
Wilmslow
Cheshire
SK9 4LY
Contents
Page
Accountant's Report 1
Balance Sheet 2
Notes to the Financial Statements 3—4
Page 1
Accountant's Report
Report to the directors on the preparation of the unaudited statutory accounts of T Lowther Holdings LTD for the period 19 January 2024 to 31 October 2024
To assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of T Lowther Holdings LTD which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.
As a practising member of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.
This report is made to the directors of T Lowther Holdings LTD , as a body, in accordance with the terms of our engagement letter dated 19 January 2024. Our work has been undertaken solely to prepare for your approval the accounts of T Lowther Holdings LTD and state those matters that we have agreed to state to the directors of T Lowther Holdings LTD , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than T Lowther Holdings LTD and its directors as a body for our work or for this report.
It is your duty to ensure that T Lowther Holdings LTD has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of T Lowther Holdings LTD . You consider that T Lowther Holdings LTD is exempt from the statutory audit requirement for the period.
We have not been instructed to carry out an audit or a review of the accounts of T Lowther Holdings LTD . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.
Signed
14th July 2025
Ascendis Group
Chartered Certified Accountants, Taxation and Business Advisors
Unit 3, Building 2, The Colony Wilmslow
Altrincham Road
Wilmslow
Cheshire
SK9 4LY
Page 1
Page 2
Balance Sheet
Registered number: 15426960
31 October 2024
Notes £ £
FIXED ASSETS
Investments 4 100
100
CURRENT ASSETS
Cash at bank and in hand 99,956
99,956
Creditors: Amounts Falling Due Within One Year 5 (3,676 )
NET CURRENT ASSETS (LIABILITIES) 96,280
TOTAL ASSETS LESS CURRENT LIABILITIES 96,380
NET ASSETS 96,380
CAPITAL AND RESERVES
Called up share capital 6 100
Profit and Loss Account 96,280
SHAREHOLDERS' FUNDS 96,380
For the period ending 31 October 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 Thomas Lowther
Director
14th July 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
T Lowther Holdings LTD is a private company, limited by shares, incorporated in England & Wales, registered number 15426960 . The registered office is Unit 3, Building 2, The Colony Wilmslow, Altrincham Road, Wilmslow, Cheshire, SK9 4LY.
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.
3. Average Number of Employees
Average number of employees, including directors, during the period was: 2
2
4. Investments
Subsidiaries
£
Cost
As at 19 January 2024 -
Additions 100
As at 31 October 2024 100
Provision
As at 19 January 2024 -
As at 31 October 2024 -
Net Book Value
As at 31 October 2024 100
As at 19 January 2024 -
The company's investments at the balance sheet date are the share capital of companies made up by the following: 
Anchor Paving & Building Limited
Registered office: Inside United Kingdom
Nature of business: Building and landscaping.
100%
Class of shares: Ordinary
90 Ordinary A
10 Ordinary B
5. Creditors: Amounts Falling Due Within One Year
31 October 2024
£
Amounts owed to group undertakings 136
Other creditors 3,540
3,676
Page 3
Page 4
6. Share Capital
31 October 2024
Allotted, called up and fully paid £
90 Ordinary A shares of £ 1 each 90
10 Ordinary B shares of £ 1 each 10
100
7. Related Party Transactions
The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial
Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.
Page 4