Acorah Software Products - Accounts Production 16.4.675 false true 30 November 2023 1 December 2022 false 1 December 2023 30 November 2024 30 November 2024 13766317 Mr Christian Lovell iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13766317 2023-11-30 13766317 2024-11-30 13766317 2023-12-01 2024-11-30 13766317 frs-core:CurrentFinancialInstruments 2024-11-30 13766317 frs-core:Non-currentFinancialInstruments 2024-11-30 13766317 frs-core:PlantMachinery 2024-11-30 13766317 frs-core:PlantMachinery 2023-12-01 2024-11-30 13766317 frs-core:PlantMachinery 2023-11-30 13766317 frs-core:ShareCapital 2024-11-30 13766317 frs-core:RetainedEarningsAccumulatedLosses 2024-11-30 13766317 frs-bus:PrivateLimitedCompanyLtd 2023-12-01 2024-11-30 13766317 frs-bus:FilletedAccounts 2023-12-01 2024-11-30 13766317 frs-bus:SmallEntities 2023-12-01 2024-11-30 13766317 frs-bus:AuditExemptWithAccountantsReport 2023-12-01 2024-11-30 13766317 frs-bus:SmallCompaniesRegimeForAccounts 2023-12-01 2024-11-30 13766317 frs-bus:Director1 2023-12-01 2024-11-30 13766317 frs-countries:EnglandWales 2023-12-01 2024-11-30 13766317 2022-11-30 13766317 2023-11-30 13766317 2022-12-01 2023-11-30 13766317 frs-core:CurrentFinancialInstruments 2023-11-30 13766317 frs-core:Non-currentFinancialInstruments 2023-11-30 13766317 frs-core:ShareCapital 2023-11-30 13766317 frs-core:RetainedEarningsAccumulatedLosses 2023-11-30
Registered number: 13766317
LOVELL BUILDING & MAINTENANCE SERVICES LTD
Unaudited Financial Statements
For The Year Ended 30 November 2024
Contents
Page
Accountant's Report 1
Balance Sheet 2—3
Notes to the Financial Statements 4—6
Page 1
Accountant's Report
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Lovell Building & Maintenance Services Ltd for the year ended 30 November 2023 which comprise the Statement of Income and Retained Earnings, 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 firm 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/rulebook. 
This report is made solely to the director of Lovell Building & Maintenance Services Ltd in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Lovell Building & Maintenance Services Ltd and state those matters that we have agreed to state to the director of Lovell Building & Maintenance Services Ltd in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at 
https://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/tf-163-jan-24.pdf.
To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its director for our work or for this report. 
It is your duty to ensure that Lovell Building & Maintenance Services Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Lovell Building & Maintenance Services Ltd. You consider that Lovell Building & Maintenance Services Ltd is exempt from the statutory audit requirement for the year. 
We have not been instructed to carry out an audit or a review of the financial statements of Lovell Building & Maintenance Services 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 statutory financial statements.
21/07/2025
BAYAR HUGHES & CO LIMITED
Chartered Certified Accountants & Registered Auditors
4 Green Lane Business Park
New Eltham
238 Green Lane
London
SE9 3TL
Page 1
Page 2
Balance Sheet
Registered number: 13766317
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 15,343 19,663
15,343 19,663
CURRENT ASSETS
Debtors 5 7,963 27,721
Cash at bank and in hand 47,225 26,214
55,188 53,935
Creditors: Amounts Falling Due Within One Year 6 (30,693 ) (14,002 )
NET CURRENT ASSETS (LIABILITIES) 24,495 39,933
TOTAL ASSETS LESS CURRENT LIABILITIES 39,838 59,596
Creditors: Amounts Falling Due After More Than One Year 7 (100 ) -
PROVISIONS FOR LIABILITIES
Deferred Taxation (2,915 ) (3,736 )
NET ASSETS 36,823 55,860
CAPITAL AND RESERVES
Called up share capital 8 1 1
Profit and Loss Account 36,822 55,859
SHAREHOLDERS' FUNDS 36,823 55,860
Page 2
Page 3
For the year ending 30 November 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 director acknowledges his 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 Christian Lovell
Director
21/07/2025
The notes on pages 4 to 6 form part of these financial statements.
Page 3
Page 4
Notes to the Financial Statements
1. General Information
Lovell Building & Maintenance Services Ltd is a private company, limited by shares, registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The
Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section
1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the
historical cost convention.
2.2. Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
2.3. Tangible Fixed Assets and Depreciation
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant & Machinery -25% on reducing balance
2.4. Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.
Current or deferred taxation assets and liabilities are not discounted.
Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
2.5. Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.
Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.
Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2023: 1)
2 1
Page 4
Page 5
4. Tangible Assets
Plant & Machinery
£
Cost
As at 1 December 2023 26,217
Additions 794
As at 30 November 2024 27,011
Depreciation
As at 1 December 2023 6,554
Provided during the period 5,114
As at 30 November 2024 11,668
Net Book Value
As at 30 November 2024 15,343
As at 1 December 2023 19,663
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 7,003 17,719
Other debtors 960 10,002
7,963 27,721
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 84 2,362
Other creditors 10,297 2,214
Taxation and social security 20,312 9,426
30,693 14,002
7. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Other creditors 100 -
Page 5
Page 6
8. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 1 1
Page 6