Acorah Software Products - Accounts Production 16.4.675 false true 31 August 2023 1 September 2022 false 1 September 2023 31 August 2024 31 August 2024 09051557 Mrs Claire Lessore Mr Samuel Lessore iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09051557 2023-08-31 09051557 2024-08-31 09051557 2023-09-01 2024-08-31 09051557 frs-core:CurrentFinancialInstruments 2024-08-31 09051557 frs-core:Non-currentFinancialInstruments 2024-08-31 09051557 frs-core:ComputerEquipment 2024-08-31 09051557 frs-core:ComputerEquipment 2023-09-01 2024-08-31 09051557 frs-core:ComputerEquipment 2023-08-31 09051557 frs-core:FurnitureFittings 2024-08-31 09051557 frs-core:FurnitureFittings 2023-09-01 2024-08-31 09051557 frs-core:FurnitureFittings 2023-08-31 09051557 frs-core:NetGoodwill 2024-08-31 09051557 frs-core:NetGoodwill 2023-09-01 2024-08-31 09051557 frs-core:NetGoodwill 2023-08-31 09051557 frs-core:SharePremium 2024-08-31 09051557 frs-core:ShareCapital 2024-08-31 09051557 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31 09051557 frs-bus:PrivateLimitedCompanyLtd 2023-09-01 2024-08-31 09051557 frs-bus:FilletedAccounts 2023-09-01 2024-08-31 09051557 frs-bus:SmallEntities 2023-09-01 2024-08-31 09051557 frs-bus:AuditExempt-NoAccountantsReport 2023-09-01 2024-08-31 09051557 frs-bus:SmallCompaniesRegimeForAccounts 2023-09-01 2024-08-31 09051557 frs-core:CostValuation 2023-08-31 09051557 frs-core:CostValuation 2024-08-31 09051557 frs-core:ProvisionsForImpairmentInvestments 2023-08-31 09051557 frs-core:ProvisionsForImpairmentInvestments 2024-08-31 09051557 frs-bus:Director1 2023-09-01 2024-08-31 09051557 frs-bus:Director2 2023-09-01 2024-08-31 09051557 frs-countries:EnglandWales 2023-09-01 2024-08-31 09051557 2022-08-31 09051557 2023-08-31 09051557 2022-09-01 2023-08-31 09051557 frs-core:CurrentFinancialInstruments 2023-08-31 09051557 frs-core:Non-currentFinancialInstruments 2023-08-31 09051557 frs-core:SharePremium 2023-08-31 09051557 frs-core:ShareCapital 2023-08-31 09051557 frs-core:RetainedEarningsAccumulatedLosses 2023-08-31
Registered number: 09051557
Lessore Solutions Limited
Unaudited Financial Statements
For The Year Ended 31 August 2024
Blue Rocket Accounting
8 Twisleton Court Priory Hill
Dartford
Kent
DA1 2EN
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 09051557
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 2,969 3,316
Investments 6 51,000 51,000
53,969 54,316
CURRENT ASSETS
Debtors 7 957,055 534,760
Cash at bank and in hand 38,583 9,940
995,638 544,700
Creditors: Amounts Falling Due Within One Year 8 (1,188,466 ) (652,338 )
NET CURRENT ASSETS (LIABILITIES) (192,828 ) (107,638 )
TOTAL ASSETS LESS CURRENT LIABILITIES (138,859 ) (53,322 )
Creditors: Amounts Falling Due After More Than One Year 9 (38,073 ) (79,775 )
NET LIABILITIES (176,932 ) (133,097 )
CAPITAL AND RESERVES
Called up share capital 10 100 100
Share premium account 13,900 13,900
Profit and Loss Account (190,932 ) (147,097 )
SHAREHOLDERS' FUNDS (176,932) (133,097)
Page 1
Page 2
For the year ending 31 August 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 Samuel Lessore
Director
16/05/2025
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Lessore Solutions Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09051557 . The registered office is 8 Twisleton Court, Priory Hill, Dartford, DA1 2EN.
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.
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. 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 profit and loss account over its estimated economic life of 5 years.
2.4. 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:
Fixtures & Fittings 20% on cost
Computer Equipment 20% on cost
2.5. 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.
2.6. Taxation
Income tax expense represents the sum of the tax currently payable.
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 years 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.
Current tax is recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current tax are 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: 10 (2023: 10)
10 10
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4. Intangible Assets
Goodwill
£
Cost
As at 1 September 2023 217,742
As at 31 August 2024 217,742
Amortisation
As at 1 September 2023 217,742
As at 31 August 2024 217,742
Net Book Value
As at 31 August 2024 -
As at 1 September 2023 -
5. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 September 2023 7,926 7,625 15,551
Additions - 999 999
As at 31 August 2024 7,926 8,624 16,550
Depreciation
As at 1 September 2023 6,206 6,029 12,235
Provided during the period 730 616 1,346
As at 31 August 2024 6,936 6,645 13,581
Net Book Value
As at 31 August 2024 990 1,979 2,969
As at 1 September 2023 1,720 1,596 3,316
6. Investments
Other
£
Cost
As at 1 September 2023 51,000
As at 31 August 2024 51,000
Provision
As at 1 September 2023 -
As at 31 August 2024 -
Net Book Value
As at 31 August 2024 51,000
As at 1 September 2023 51,000
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7. Debtors
2024 2023
£ £
Due within one year
Trade debtors 933,704 197,501
Other debtors 23,351 23,351
957,055 220,852
Due after more than one year
Other debtors - 313,908
957,055 534,760
8. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 824,011 409,563
Bank loans and overdrafts 6,210 6,210
Other loans 43,755 43,172
Other creditors 67,185 10,562
Taxation and social security 247,305 182,831
1,188,466 652,338
9. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 26,301 30,958
Other loans 11,772 48,817
38,073 79,775
10. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
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