Acorah Software Products - Accounts Production 16.4.675 false true 31 January 2024 1 February 2023 false 1 February 2024 31 January 2025 31 January 2025 08384181 Mr Robert Heard iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08384181 2024-01-31 08384181 2025-01-31 08384181 2024-02-01 2025-01-31 08384181 frs-core:Non-currentFinancialInstruments 2025-01-31 08384181 frs-core:ComputerEquipment 2025-01-31 08384181 frs-core:ComputerEquipment 2024-02-01 2025-01-31 08384181 frs-core:ComputerEquipment 2024-01-31 08384181 frs-core:ShareCapital 2025-01-31 08384181 frs-core:RetainedEarningsAccumulatedLosses 2025-01-31 08384181 frs-bus:PrivateLimitedCompanyLtd 2024-02-01 2025-01-31 08384181 frs-bus:FilletedAccounts 2024-02-01 2025-01-31 08384181 frs-bus:SmallEntities 2024-02-01 2025-01-31 08384181 frs-bus:AuditExemptWithAccountantsReport 2024-02-01 2025-01-31 08384181 frs-bus:SmallCompaniesRegimeForAccounts 2024-02-01 2025-01-31 08384181 frs-bus:Director1 2024-02-01 2025-01-31 08384181 frs-countries:EnglandWales 2024-02-01 2025-01-31 08384181 2023-01-31 08384181 2024-01-31 08384181 2023-02-01 2024-01-31 08384181 frs-core:Non-currentFinancialInstruments 2024-01-31 08384181 frs-core:ShareCapital 2024-01-31 08384181 frs-core:RetainedEarningsAccumulatedLosses 2024-01-31
Registered number: 08384181
Lightstruck Digital Limited
Financial Statements
For The Year Ended 31 January 2025
Apple Accountancy Services Limited
Chartered Certified Accountants
146 Manor Way
Borehamwood
Hertfordshire
WD6 1QX
Contents
Page
Accountant's Report 1
Balance Sheet 2—3
Notes to the Financial Statements 4—5
Page 1
Accountant's Report
Report to the director on the preparation of the unaudited statutory accounts of Lightstruck Digital Limited For The Year Ended 31 January 2025
To assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of Lightstruck Digital Limited 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 director of Lightstruck Digital Limited , as a body, in accordance with the terms of our engagement letter dated 16 February 2013. Our work has been undertaken solely to prepare for your approval the accounts of Lightstruck Digital Limited and state those matters that we have agreed to state to the director of Lightstruck Digital Limited , 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 Lightstruck Digital Limited and its director as a body for our work or for this report.
It is your duty to ensure that Lightstruck Digital Limited 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 Lightstruck Digital Limited . You consider that Lightstruck Digital Limited 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 accounts of Lightstruck Digital Limited . 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
11th August 2025
Apple Accountancy Services Limited
Chartered Certified Accountants
146 Manor Way
Borehamwood
Hertfordshire
WD6 1QX
Page 1
Page 2
Balance Sheet
Registered number: 08384181
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 5,023 3,281
5,023 3,281
CURRENT ASSETS
Debtors 2,556 5,690
Cash at bank and in hand 9,951 12,480
12,507 18,170
Creditors: Amounts Falling Due Within One Year (3,921 ) (7,197 )
NET CURRENT ASSETS (LIABILITIES) 8,586 10,973
TOTAL ASSETS LESS CURRENT LIABILITIES 13,609 14,254
Creditors: Amounts Falling Due After More Than One Year (2,423 ) -
NET ASSETS 11,186 14,254
CAPITAL AND RESERVES
Called up share capital 1 1
Profit and Loss Account 11,185 14,253
SHAREHOLDERS' FUNDS 11,186 14,254
Page 2
Page 3
For the year ending 31 January 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 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 Robert Heard
Director
11th August 2025
The notes on pages 4 to 5 form part of these financial statements.
Page 3
Page 4
Notes to the Financial Statements
1. General Information
Lightstruck Digital Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08384181 . The registered office is 146 Manor Way, Borehamwood, Hertfordshire, WD6 1QX.
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:
Computer Equipment 25% reduced balance
2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
2.5. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
1 1
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4. Tangible Assets
Computer Equipment
£
Cost
As at 1 February 2024 13,482
Additions 3,416
As at 31 January 2025 16,898
Depreciation
As at 1 February 2024 10,201
Provided during the period 1,674
As at 31 January 2025 11,875
Net Book Value
As at 31 January 2025 5,023
As at 1 February 2024 3,281
Page 5