Acorah Software Products - Accounts Production 16.5.460 false true true 31 December 2023 1 January 2023 false 1 January 2024 31 December 2024 31 December 2024 06974651 Mr Adam Ellison iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 06974651 2023-12-31 06974651 2024-12-31 06974651 2024-01-01 2024-12-31 06974651 frs-core:CurrentFinancialInstruments 2024-12-31 06974651 frs-core:Non-currentFinancialInstruments 2024-12-31 06974651 frs-core:ComputerEquipment 2024-12-31 06974651 frs-core:ComputerEquipment 2024-01-01 2024-12-31 06974651 frs-core:ComputerEquipment 2023-12-31 06974651 frs-core:FurnitureFittings 2024-12-31 06974651 frs-core:FurnitureFittings 2024-01-01 2024-12-31 06974651 frs-core:FurnitureFittings 2023-12-31 06974651 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-12-31 06974651 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-01-01 2024-12-31 06974651 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-12-31 06974651 frs-core:MotorVehicles 2024-12-31 06974651 frs-core:MotorVehicles 2024-01-01 2024-12-31 06974651 frs-core:MotorVehicles 2023-12-31 06974651 frs-core:WithinOneYear 2024-12-31 06974651 frs-core:ShareCapital 2024-12-31 06974651 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 06974651 frs-bus:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 06974651 frs-bus:FilletedAccounts 2024-01-01 2024-12-31 06974651 frs-bus:SmallEntities 2024-01-01 2024-12-31 06974651 frs-bus:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 06974651 frs-bus:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 06974651 frs-bus:Director1 2024-01-01 2024-12-31 06974651 frs-countries:EnglandWales 2024-01-01 2024-12-31 06974651 2022-12-31 06974651 2023-12-31 06974651 2023-01-01 2023-12-31 06974651 frs-core:CurrentFinancialInstruments 2023-12-31 06974651 frs-core:Non-currentFinancialInstruments 2023-12-31 06974651 frs-core:WithinOneYear 2023-12-31 06974651 frs-core:ShareCapital 2023-12-31 06974651 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31
Registered number: 06974651
L A Comms Ltd
Unaudited Financial Statements
For The Year Ended 31 December 2024
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—5
Page 1
Statement of Financial Position
Registered number: 06974651
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 46,675 25,830
46,675 25,830
CURRENT ASSETS
Debtors 5 174,232 93,889
Cash at bank and in hand 296,094 300,745
470,326 394,634
Creditors: Amounts Falling Due Within One Year 6 (214,602 ) (138,657 )
NET CURRENT ASSETS (LIABILITIES) 255,724 255,977
TOTAL ASSETS LESS CURRENT LIABILITIES 302,399 281,807
Creditors: Amounts Falling Due After More Than One Year 7 (16,893 ) -
PROVISIONS FOR LIABILITIES
Deferred Taxation (180 ) -
NET ASSETS 285,326 281,807
CAPITAL AND RESERVES
Called up share capital 8 103 103
Income Statement 285,223 281,704
SHAREHOLDERS' FUNDS 285,326 281,807
Page 1
Page 2
For the year ending 31 December 2024 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 Income Statement.
On behalf of the board
Mr Adam Ellison
Director
30 September 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
L A Comms Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 06974651 . The registered office is Birkbeck, Water Street, Skipton, North Yorkshire, BD23 1PB.
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
When preparing the financial statements, the directors have made an assessment of the company's ability to continue as a going concern. The company is considered a going concern as the directors have no intention to liquidate the company or to cease trading. In assessing whether the going concern asumption is appropriate, the directors have taken into account all available information about the future, which is at least, but is not limited to, twelve months from the date when the financial statements are authorised for issue.
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.
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:
Freehold nil depreciation
Motor Vehicles 25% on reducing balance
Fixtures & Fittings 25% on cost
Computer Equipment 25% on reducing balance
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 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.
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 assets reflect 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 and deferred tax are 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 and deferred 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: 12 (2023: 10)
12 10
Page 3
Page 4
4. Tangible Assets
Land & Property
Freehold Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 January 2024 21,188 16,139 18,291 11,872 67,490
Additions - 43,261 2,115 5,370 50,746
Disposals (21,188 ) (2,667 ) (14,333 ) (11,722 ) (49,910 )
As at 31 December 2024 - 56,733 6,073 5,520 68,326
Depreciation
As at 1 January 2024 5,738 9,609 14,808 11,505 41,660
Provided during the period 5,297 9,863 1,424 794 17,378
Disposals (11,035 ) (833 ) (13,947 ) (11,572 ) (37,387 )
As at 31 December 2024 - 18,639 2,285 727 21,651
Net Book Value
As at 31 December 2024 - 38,094 3,788 4,793 46,675
As at 1 January 2024 15,450 6,530 3,483 367 25,830
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 112,902 93,339
Other debtors 61,330 550
174,232 93,889
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 31,180 29,934
Bank loans and overdrafts 8,453 -
Other creditors 24,707 5,975
Taxation and social security 150,262 102,748
214,602 138,657
7. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 16,893 -
8. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 103 103
Page 4
Page 5
9. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:
2024 2023
£ £
Not later than one year 7,500 -
7,500 -
10. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
Director 1
At start of period - £0
Amounts advanced - £55,000
Amounts repaid - (£0)
At end of period - £55,000
The above loan is unsecured, interest free and repayable on demand.
Page 5