Acorah Software Products - Accounts Production 16.5.460 false true 31 May 2024 1 June 2023 false 1 June 2024 31 May 2025 31 May 2025 07630210 Mr R Kingsnorth Dr L J Kingsnorth iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07630210 2024-05-31 07630210 2025-05-31 07630210 2024-06-01 2025-05-31 07630210 frs-core:CurrentFinancialInstruments 2025-05-31 07630210 frs-core:BetweenOneFiveYears 2025-05-31 07630210 frs-core:ComputerEquipment 2025-05-31 07630210 frs-core:ComputerEquipment 2024-06-01 2025-05-31 07630210 frs-core:ComputerEquipment 2024-05-31 07630210 frs-core:FurnitureFittings 2025-05-31 07630210 frs-core:FurnitureFittings 2024-06-01 2025-05-31 07630210 frs-core:FurnitureFittings 2024-05-31 07630210 frs-core:NetGoodwill 2025-05-31 07630210 frs-core:NetGoodwill 2024-06-01 2025-05-31 07630210 frs-core:NetGoodwill 2024-05-31 07630210 frs-core:MoreThanFiveYears 2025-05-31 07630210 frs-core:WithinOneYear 2025-05-31 07630210 frs-core:ShareCapital 2025-05-31 07630210 frs-core:RetainedEarningsAccumulatedLosses 2025-05-31 07630210 frs-bus:PrivateLimitedCompanyLtd 2024-06-01 2025-05-31 07630210 frs-bus:FilletedAccounts 2024-06-01 2025-05-31 07630210 frs-bus:SmallEntities 2024-06-01 2025-05-31 07630210 frs-bus:AuditExemptWithAccountantsReport 2024-06-01 2025-05-31 07630210 frs-bus:SmallCompaniesRegimeForAccounts 2024-06-01 2025-05-31 07630210 frs-core:CostValuation 2024-05-31 07630210 frs-core:AdditionsToInvestments 2025-05-31 07630210 frs-core:CostValuation 2025-05-31 07630210 frs-core:ProvisionsForImpairmentInvestments 2024-05-31 07630210 frs-core:ProvisionsForImpairmentInvestments 2025-05-31 07630210 frs-bus:Director1 2024-06-01 2025-05-31 07630210 frs-bus:Director2 2024-06-01 2025-05-31 07630210 frs-core:CurrentFinancialInstruments 9 2025-05-31 07630210 frs-countries:EnglandWales 2024-06-01 2025-05-31 07630210 2023-05-31 07630210 2024-05-31 07630210 2023-06-01 2024-05-31 07630210 frs-core:CurrentFinancialInstruments 2024-05-31 07630210 frs-core:BetweenOneFiveYears 2024-05-31 07630210 frs-core:MoreThanFiveYears 2024-05-31 07630210 frs-core:WithinOneYear 2024-05-31 07630210 frs-core:ShareCapital 2024-05-31 07630210 frs-core:RetainedEarningsAccumulatedLosses 2024-05-31 07630210 frs-core:CurrentFinancialInstruments 9 2024-05-31
Registered number: 07630210
Lewis Kingsnorth Ltd
Unaudited Financial Statements
For The Year Ended 31 May 2025
Lewis Kingsnorth Ltd
Contents
Contents

| Page
--- | ---
Company Information | 1
Accountant's Report | 2
Balance Sheet | 3—4
Notes to the Financial Statements | 5—9

Page 1
Lewis Kingsnorth Ltd
Company Information
For The Year Ended 31 May 2025
Company Information

Directors | Mr R Kingsnorth
| Dr L J Kingsnorth
Company Number | 07630210
Registered Office | 5 Cornfield Terrace
| Eastbourne
| East Sussex
| BN21 4NN
Accountants | Cornfield Accountants Limited
| Chartered Accountants
| 5 Cornfield Terrace
| Eastbourne
| East Sussex
| BN21 4NN

Page 1
Page 2
Lewis Kingsnorth Ltd
Accountant's Report
For The Year Ended 31 May 2025
Accountant's Report
Chartered Accountant's report to the directors on the preparation of the unaudited statutory accounts of Lewis Kingsnorth Ltd for the year ended 31 May 2025.
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Lewis Kingsnorth Ltd for the year ended 31 May 2025 which comprise the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given to us.
As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.
This report is made solely to the board of directors of Lewis Kingsnorth Ltd , as a body, in accordance with the terms of our engagement letter dated 07 August 2025. Our work has been undertaken solely to prepare for your approval the accounts of Lewis Kingsnorth Ltd and state those matters that we have agreed to state to the board of directors of Lewis Kingsnorth Ltd , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Lewis Kingsnorth Ltd and its board of directors, as a body, for our work or for this report.
It is your duty to ensure that Lewis Kingsnorth Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Lewis Kingsnorth Ltd . You consider that Lewis Kingsnorth Ltd is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit of the accounts of Lewis Kingsnorth Ltd . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

Signed
07/10/2025

Cornfield Accountants Limited
Chartered Accountants
5 Cornfield Terrace
Eastbourne
East Sussex
BN21 4NN
Page 2
Page 3
Lewis Kingsnorth Ltd
Balance Sheet
As At 31 May 2025
Balance Sheet
Registered number: 07630210

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 5 |  | 75,726 |  | 68,156
Investment Properties | 6 |  | 306,348 |  | 306,348
Investments | 7 |  | 150 |  | 100
|  |  | 382,224 |  | 374,604
CURRENT ASSETS
Stocks |  | 8,132 |  | 1,805 |
Debtors | 8 | 1,243,086 |  | 1,066,487 |
Cash at bank and in hand |  | 285,501 |  | 355,992 |
|  | 1,536,719 |  | 1,424,284 |
Creditors: Amounts Falling Due Within One Year | 9 | (132,386 ) |  | (140,156 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 1,404,333 |  | 1,284,128
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 1,786,557 |  | 1,658,732
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (18,931 ) |  | (17,039 )
NET ASSETS |  |  | 1,767,626 |  | 1,641,693
CAPITAL AND RESERVES
Called up share capital |  |  | 100 |  | 100
Profit and Loss Account |  |  | 1,767,526 |  | 1,641,593
SHAREHOLDERS' FUNDS |  |  | 1,767,626 |  | 1,641,693

Page 3
Page 4
Lewis Kingsnorth Ltd
Balance Sheet (continued)
As At 31 May 2025
For the year ending 31 May 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.
On behalf of the board

Dr L J Kingsnorth Director
07/10/2025

The notes on pages 5 to 9 form part of these financial statements.
Page 4
Page 5
Lewis Kingsnorth Ltd
Notes to the Financial Statements
For The Year Ended 31 May 2025
Notes to the Financial Statements
1. General Information
Lewis Kingsnorth Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 07630210 . The registered office is 5 Cornfield Terrace, Eastbourne, East Sussex, BN21 4NN.
The presentation currency of the financial statements is the Pound Sterling (£).
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.
2.2. Significant judgements and estimations
No significant judgements have had to be made by the directors in preparing these financial statements.
The directors have made key assumptions in the determination of the value of stock and the fair value of investment properties.
2.3. Turnover
Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable services rendered, stated net of discounts and of Value Added Tax. When the consideration receivable in cash or cash equivalents is deferred, and the arrangement constitutes in effect a financing transaction, the fair value of the consideration is measured as the present value of all future receipts determined using an imputed rate of interest, normally the rate that discounts the nominal amount of consideration to the cash sales price.
The company recognises revenue when the amount of revenue can be measured reliably, when it is probable that future economic benefits will flow to the entity and when specific criteria have been met for each of the company's activities of the actual completion of a proportion of the total services to be rendered.
When the outcome of a service contract cannot be estimated reliably the company only recognises revenue to the extent of the recoverable expenses recognised.
2.4. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2014, is being amortised evenly over its estimated useful life of five years.
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.
2.5. Tangible Fixed Assets and Depreciation
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures & Fittings | 25% on reducing balance
Computer Equipment | 33.33% on cost

Page 5
Page 6
Lewis Kingsnorth Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 May 2025
2.6. 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.
2.7. Stocks and Work in Progress
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
2.8. Taxation
Taxation represents the sum of the tax currently payable and deferred tax.
The company's liability to tax is calculated using the tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on all timing differences between the carrying amounts of the assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period to which the liability is settled or the asset realised, based on tax rates and laws that have been enacted or substantively enacted by the end of the reporting period.
2.9. Pensions
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.
2.10. Investments in subsidiaries and joint ventures
Investments in subsidiary and joint ventures undertakings are recognised at cost.
3. Average Number of Employees
Average number of employees, including directors, during the year was as follows: 7 (2024: 4)
7 4
4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 1 June 2024 | 185,000
As at 31 May 2025 | 185,000
Amortisation
As at 1 June 2024 | 185,000
As at 31 May 2025 | 185,000
Net Book Value
As at 31 May 2025 | -
As at 1 June 2024 | -

Page 6
Page 7
Lewis Kingsnorth Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 May 2025
5. Tangible Assets

| Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 June 2024 | 189,321 | 12,248 | 201,569
Additions | 29,449 | 330 | 29,779
As at 31 May 2025 | 218,770 | 12,578 | 231,348
Depreciation
As at 1 June 2024 | 122,225 | 11,188 | 133,413
Provided during the period | 21,590 | 619 | 22,209
As at 31 May 2025 | 143,815 | 11,807 | 155,622
Net Book Value
As at 31 May 2025 | 74,955 | 771 | 75,726
As at 1 June 2024 | 67,096 | 1,060 | 68,156

6. Investment Property

| 2025
--- | ---
| £
Fair Value
As at 1 June 2024 and 31 May 2025 | 306,348

If investment property had been accounted for under historical cost accounting rules, the amounts would be:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Cost | 306,348 |  | 306,348

The investment properties were valued at the year end at a fair value of £306,348 by the directors.
7. Investments

| Subsidiaries | Joint Ventures | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 June 2024 | 100 | - | 100
Additions | - | 50 | 50
As at 31 May 2025 | 100 | 50 | 150

...CONTINUED
Page 7
Page 8
Lewis Kingsnorth Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 May 2025

Provision
As at 1 June 2024 | - | - | -
As at 31 May 2025 | - | - | -
Net Book Value
As at 31 May 2025 | 100 | 50 | 150
As at 1 June 2024 | 100 | - | 100

8. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Prepayments | 2,605 |  | 2,552
Amounts owed by group undertakings | 1,235,531 |  | 1,063,935
Amounts owed by joint-ventures | 4,950 |  | -
| 1,243,086 |  | 1,066,487

9. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 47,630 |  | 48,524
Corporation tax | 70,350 |  | 79,805
Other taxes and social security | 72 |  | -
Other creditors | 6,344 |  | 7,973
Accruals and deferred income | 4,213 |  | 3,840
Directors' loan accounts | 3,777 |  | 14
| 132,386 |  | 140,156

10. Other Commitments
At the year end, the company had total commitments under non-cancellable operating leases over the remaining life of those leases as follows:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Not later than one year | 29,525 |  | -
Later than one year and not later than five years | 118,100 |  | -
Later than five years | 118,100 |  | -
| 265,725 |  | -

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Page 9
Lewis Kingsnorth Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 May 2025
11. Directors Advances, Credits and Guarantees
During the year Dr L Kingsnorth, a director of the company, provided the company with an interest free loan, the balance outstanding at the year end was £3,777 (2024: £14). This loan is included within Creditors and is unsecured and repayable on demand.
12. Related Party Transactions
During the year the company provided Property SE Limited, a subsidiary of the company, with an interest free loan. The balance owed to the company at the year end was £1,251,531 (2024: £1,063,935). This loan is unsecured and repayable on demand.
During the year the company provided L & L Care Soltuions Limited, a joint venuture which Lewis Kingsnorth Ltd owns a 50% stake in, with an interest free loan. The balance owed to the company at the year end was £4,950 (2024: £NIL). This loan is unsecured and repayable on demand.
Both amounts are included within Debtors.
Page 9