Acorah Software Products - Accounts Production 16.5.460 false true 28 February 2024 1 March 2023 false 29 February 2024 28 February 2025 28 February 2025 10017194 Mr D A Knight Mrs J A Knight iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10017194 2024-02-28 10017194 2025-02-28 10017194 2024-02-29 2025-02-28 10017194 frs-core:CurrentFinancialInstruments 2025-02-28 10017194 frs-core:ShareCapital 2025-02-28 10017194 frs-core:RetainedEarningsAccumulatedLosses 2025-02-28 10017194 frs-bus:PrivateLimitedCompanyLtd 2024-02-29 2025-02-28 10017194 frs-bus:FilletedAccounts 2024-02-29 2025-02-28 10017194 frs-bus:SmallEntities 2024-02-29 2025-02-28 10017194 frs-bus:AuditExempt-NoAccountantsReport 2024-02-29 2025-02-28 10017194 frs-bus:SmallCompaniesRegimeForAccounts 2024-02-29 2025-02-28 10017194 frs-bus:Director1 2024-02-29 2025-02-28 10017194 frs-bus:CompanySecretary1 2024-02-29 2025-02-28 10017194 frs-countries:EnglandWales 2024-02-29 2025-02-28 10017194 2023-02-28 10017194 2024-02-28 10017194 2023-03-01 2024-02-28 10017194 frs-core:CurrentFinancialInstruments 2024-02-28 10017194 frs-core:ShareCapital 2024-02-28 10017194 frs-core:RetainedEarningsAccumulatedLosses 2024-02-28
Registered number: 10017194
Lloyd-Knight Limited
Financial Statements
For The Year Ended 28 February 2025
Lloyd-Knight Limited
Contents
Contents

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

Page 1
Lloyd-Knight Limited
Balance Sheet
As At 28 February 2025
Balance Sheet
Registered number: 10017194

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Investment Properties | 4 |  | 2,337,870 |  | 2,337,870
|  |  | 2,337,870 |  | 2,337,870
CURRENT ASSETS
Cash at bank and in hand |  | 35,066 |  | 25,410 |
|  | 35,066 |  | 25,410 |
Creditors: Amounts Falling Due Within One Year | 5 | (1,561,226 ) |  | (1,679,168 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (1,526,160 ) |  | (1,653,758 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 811,710 |  | 684,112
NET ASSETS |  |  | 811,710 |  | 684,112
CAPITAL AND RESERVES
Called up share capital | 6 |  | 100 |  | 100
Profit and Loss Account |  |  | 811,610 |  | 684,012
SHAREHOLDERS' FUNDS |  |  | 811,710 |  | 684,112

For the year ending 28 February 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 D A Knight Director
29 September 2025

The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Lloyd-Knight Limited
Notes to the Financial Statements
For The Year Ended 28 February 2025
Notes to the Financial Statements
1. General Information
Lloyd-Knight Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10017194 . The registered office is Eaton House Sudbury Road, Yoxall, Burton-On-Trent, Staffordshire, DE13 8PQ.
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. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
2.4. 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. 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. The carrying amount of deferred tax assets is reviewed at the end of each reporting period.
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2024: NIL)
- -
4. Investment Property

| 2025
--- | ---
| £
Fair Value
As at 29 February 2024 and 28 February 2025 | 2,337,870

Page 2
Page 3
Lloyd-Knight Limited
Notes to the Financial Statements (continued)
For The Year Ended 28 February 2025
5. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Corporation tax | 41,804 |  | 37,348
Other creditors | 10,576 |  | 7,342
Accruals and deferred income | 3,288 |  | 19,190
Director's loan account | 1,505,558 |  | 1,615,288
| 1,561,226 |  | 1,679,168

6. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

Page 3