Acorah Software Products - Accounts Production 16.5.460 false true 31 January 2024 1 February 2023 false 1 February 2024 31 January 2025 31 January 2025 13871391 Mr J Roberts Mr H Harra Singh iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13871391 2024-01-31 13871391 2025-01-31 13871391 2024-02-01 2025-01-31 13871391 frs-core:ShareCapital 2025-01-31 13871391 frs-core:RetainedEarningsAccumulatedLosses 2025-01-31 13871391 frs-bus:PrivateLimitedCompanyLtd 2024-02-01 2025-01-31 13871391 frs-bus:AbridgedAccounts 2024-02-01 2025-01-31 13871391 frs-bus:SmallEntities 2024-02-01 2025-01-31 13871391 frs-bus:AuditExempt-NoAccountantsReport 2024-02-01 2025-01-31 13871391 frs-bus:SmallCompaniesRegimeForAccounts 2024-02-01 2025-01-31 13871391 frs-bus:Director1 2024-02-01 2025-01-31 13871391 frs-bus:Director2 2024-02-01 2025-01-31 13871391 frs-countries:EnglandWales 2024-02-01 2025-01-31 13871391 2023-01-31 13871391 2024-01-31 13871391 2023-02-01 2024-01-31 13871391 frs-core:ShareCapital 2024-01-31 13871391 frs-core:RetainedEarningsAccumulatedLosses 2024-01-31
Registered number: 13871391
Lionheart Combat Events Ltd
Unaudited ABRIDGED Financial Statements
For The Year Ended 31 January 2025
Shelvoke, Pickering, Janney LLP
Chartered Certified Accountants
57 - 61 Market Place
Cannock
Staffordshire
WS11 1BP
Lionheart Combat Events Ltd
Contents
Contents

| Page
--- | ---
Abridged Balance Sheet | 1—2
Notes to the Abridged Financial Statements | 3—4

Page 1
Lionheart Combat Events Ltd
Abridged Balance Sheet
As At 31 January 2025
Abridged Balance Sheet
Registered number: 13871391

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
CURRENT ASSETS
Debtors |  | 821 |  | 1,441 |
Cash at bank and in hand |  | 737 |  | 827 |
|  | 1,558 |  | 2,268 |
Creditors: Amounts Falling Due Within One Year |  | (1,483 ) |  | (2,231 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 75 |  | 37
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 75 |  | 37
NET ASSETS |  |  | 75 |  | 37
CAPITAL AND RESERVES
Called up share capital | 4 |  | 30 |  | 30
Profit and Loss Account |  |  | 45 |  | 7
SHAREHOLDERS' FUNDS |  |  | 75 |  | 37

Page 1
Page 2
Lionheart Combat Events Ltd
Abridged Balance Sheet (continued)
As At 31 January 2025
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 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.
All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 31 January 2025 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board

Mr J Roberts Director
16 September 2025

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Lionheart Combat Events Ltd
Notes to the Abridged Financial Statements
For The Year Ended 31 January 2025
Notes to the Abridged Financial Statements
1. General Information
Lionheart Combat Events Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13871391 . The registered office is Shelvoke Pickering Janney LLP, 57-61 Market Place, Cannock, Staffordshire, WS11 1BP.
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. 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.
Page 3
Page 4
Lionheart Combat Events Ltd
Notes to the Abridged Financial Statements (continued)
For The Year Ended 31 January 2025
2.4. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
4. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 30 |  | 30

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