Acorah Software Products - Accounts Production 16.4.675 false true true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 09742577 Mr Lee Adams Mr Robert Kaminski Mr Robert Kaminski iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09742577 2024-03-31 09742577 2025-03-31 09742577 2024-04-01 2025-03-31 09742577 frs-core:CurrentFinancialInstruments 2025-03-31 09742577 frs-core:Non-currentFinancialInstruments 2025-03-31 09742577 frs-core:BetweenOneFiveYears 2025-03-31 09742577 frs-core:FurnitureFittings 2025-03-31 09742577 frs-core:FurnitureFittings 2024-04-01 2025-03-31 09742577 frs-core:FurnitureFittings 2024-03-31 09742577 frs-core:NetGoodwill 2025-03-31 09742577 frs-core:NetGoodwill 2024-04-01 2025-03-31 09742577 frs-core:NetGoodwill 2024-03-31 09742577 frs-core:MotorVehicles 2025-03-31 09742577 frs-core:MotorVehicles 2024-04-01 2025-03-31 09742577 frs-core:MotorVehicles 2024-03-31 09742577 frs-core:PlantMachinery 2025-03-31 09742577 frs-core:PlantMachinery 2024-04-01 2025-03-31 09742577 frs-core:PlantMachinery 2024-03-31 09742577 frs-core:WithinOneYear 2025-03-31 09742577 frs-core:ShareCapital 2025-03-31 09742577 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 09742577 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 09742577 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 09742577 frs-bus:SmallEntities 2024-04-01 2025-03-31 09742577 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 09742577 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 09742577 frs-core:UnlistedNon-exchangeTraded 2025-03-31 09742577 frs-core:UnlistedNon-exchangeTraded 2024-03-31 09742577 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2024-03-31 09742577 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2025-03-31 09742577 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2025-03-31 09742577 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-03-31 09742577 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2025-03-31 09742577 frs-bus:Director1 2024-04-01 2025-03-31 09742577 frs-bus:Director2 2024-04-01 2025-03-31 09742577 frs-bus:CompanySecretary1 2024-04-01 2025-03-31 09742577 frs-countries:EnglandWales 2024-04-01 2025-03-31 09742577 2023-03-31 09742577 2024-03-31 09742577 2023-04-01 2024-03-31 09742577 frs-core:CurrentFinancialInstruments 2024-03-31 09742577 frs-core:Non-currentFinancialInstruments 2024-03-31 09742577 frs-core:BetweenOneFiveYears 2024-03-31 09742577 frs-core:WithinOneYear 2024-03-31 09742577 frs-core:ShareCapital 2024-03-31 09742577 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: 09742577
LARK Architects Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2025
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—6
Page 1
Statement of Financial Position
Registered number: 09742577
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 60,873 71,752
Investments 6 - 5,000
60,873 76,752
CURRENT ASSETS
Stocks 7 2,500 -
Debtors 8 45,559 78,561
Cash at bank and in hand 27,808 10,289
75,867 88,850
Creditors: Amounts Falling Due Within One Year 9 (86,839 ) (101,375 )
NET CURRENT ASSETS (LIABILITIES) (10,972 ) (12,525 )
TOTAL ASSETS LESS CURRENT LIABILITIES 49,901 64,227
Creditors: Amounts Falling Due After More Than One Year 10 (38,121 ) (38,197 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (11,566 ) (13,633 )
NET ASSETS 214 12,397
CAPITAL AND RESERVES
Called up share capital 12 105 100
Income Statement 109 12,297
SHAREHOLDERS' FUNDS 214 12,397
Page 1
Page 2
For the year ending 31 March 2025 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 Income Statement.
On behalf of the board
Mr Lee Adams
Director
Mr Robert Kaminski
Director
08/08/2025
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
LARK Architects Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 09742577 . The registered office is Unit 10 Riparian Court, The Crossings, Riparian Way, Cross Hills, Keighley, BD20 7BW.
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. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
2.3. 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.
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.
2.4. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to income statement over its estimated economic life of 4 years.
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 25% Reducing Balance
Motor Vehicles 25% Reducing Balance
Fixtures & Fittings 15% & 33% Reducing Balance
2.6. 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 income statement 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 income statement as incurred.
2.7. 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. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
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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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 6 (2024: 10)
6 10
4. Intangible Assets
Goodwill
£
Cost
As at 1 April 2024 4,000
As at 31 March 2025 4,000
Amortisation
As at 1 April 2024 4,000
As at 31 March 2025 4,000
Net Book Value
As at 31 March 2025 -
As at 1 April 2024 -
5. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Total
£ £ £ £
Cost
As at 1 April 2024 21,007 73,194 36,743 130,944
Additions - - 1,082 1,082
As at 31 March 2025 21,007 73,194 37,825 132,026
...CONTINUED
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Page 5
Depreciation
As at 1 April 2024 6,999 33,159 19,034 59,192
Provided during the period 1,576 7,507 2,878 11,961
As at 31 March 2025 8,575 40,666 21,912 71,153
Net Book Value
As at 31 March 2025 12,432 32,528 15,913 60,873
As at 1 April 2024 14,008 40,035 17,709 71,752
6. Investments
Unlisted
£
Cost
As at 1 April 2024 5,000
Disposals (5,000 )
As at 31 March 2025 -
Provision
As at 1 April 2024 -
As at 31 March 2025 -
Net Book Value
As at 31 March 2025 -
As at 1 April 2024 5,000
7. Stocks
2025 2024
£ £
Work in progress 2,500 -
8. Debtors
2025 2024
£ £
Due within one year
Trade debtors 27,418 64,862
Prepayments and accrued income 14,440 10,264
Other debtors 3,701 -
Directors' loan accounts - 3,435
45,559 78,561
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9. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 3,915 3,915
Trade creditors 24,066 11,532
Bank loans and overdrafts 4,094 10,648
Corporation tax 26,824 32,236
Other taxes and social security 2,131 2,436
VAT 21,961 24,520
Other creditors - 559
Accruals and deferred income 1,720 1,720
Directors' loan accounts 2,128 13,809
86,839 101,375
10. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 22,391 26,305
Bank loans 15,730 11,892
38,121 38,197
11. Obligations Under Finance Leases and Hire Purchase
2025 2024
£ £
The future minimum finance lease payments are as follows:
Not later than one year 3,915 3,915
Later than one year and not later than five years 22,391 26,305
26,306 30,220
26,306 30,220
12. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 105 100
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