Acorah Software Products - Accounts Production 16.5.460 false true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 SC166961 Mr Leslie Morrison Ms L Clark iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC166961 2024-03-31 SC166961 2025-03-31 SC166961 2024-04-01 2025-03-31 SC166961 frs-core:CurrentFinancialInstruments 2025-03-31 SC166961 frs-core:ComputerEquipment 2025-03-31 SC166961 frs-core:ComputerEquipment 2024-04-01 2025-03-31 SC166961 frs-core:ComputerEquipment 2024-03-31 SC166961 frs-core:ShareCapital 2025-03-31 SC166961 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 SC166961 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 SC166961 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 SC166961 frs-bus:SmallEntities 2024-04-01 2025-03-31 SC166961 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 SC166961 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 SC166961 frs-bus:Director1 2024-04-01 2025-03-31 SC166961 frs-bus:CompanySecretary1 2024-04-01 2025-03-31 SC166961 frs-countries:Scotland 2024-04-01 2025-03-31 SC166961 2023-03-31 SC166961 2024-03-31 SC166961 2023-04-01 2024-03-31 SC166961 frs-core:CurrentFinancialInstruments 2024-03-31 SC166961 frs-core:ShareCapital 2024-03-31 SC166961 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: SC166961
Lemcon (Angus) Limited
Unaudited Financial Statements
For The Year Ended 31 March 2025
Accountants Scotland Ltd
The Old City Club
6 Southesk Street
Brechin
DD9 6DY
Lemcon (Angus) Limited
Contents
Contents

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

Page 1
Lemcon (Angus) Limited
Balance Sheet
As At 31 March 2025
Balance Sheet
Registered number: SC166961

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | - |  | 126
|  |  | - |  | 126
CURRENT ASSETS
Cash at bank and in hand |  | 55,320 |  | 49,649 |
|  | 55,320 |  | 49,649 |
Creditors: Amounts Falling Due Within One Year | 5 | (48,005 ) |  | (40,731 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 7,315 |  | 8,918
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 7,315 |  | 9,044
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | - |  | (59 )
NET ASSETS |  |  | 7,315 |  | 8,985
CAPITAL AND RESERVES
Called up share capital | 6 |  | 2 |  | 2
Profit and Loss Account |  |  | 7,313 |  | 8,983
SHAREHOLDERS' FUNDS |  |  | 7,315 |  | 8,985

Page 1
Page 2
Lemcon (Angus) Limited
Balance Sheet (continued)
As At 31 March 2025
For the year ending 31 March 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 Leslie Morrison Director
9th June 2025

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Lemcon (Angus) Limited
Notes to the Financial Statements
For The Year Ended 31 March 2025
Notes to the Financial Statements
1. General Information
Lemcon (Angus) Limited is a private company, limited by shares, incorporated in Scotland, registered number SC166961 . The registered office is Muir of Mountboy, Careston, Brechin, Angus, DD9 6RX.
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. 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:

Computer Equipment | 25% Reducing balance

3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
1 1
4. Tangible Assets

| Computer Equipment
--- | ---
| £
Cost
As at 1 April 2024 | 1,937
Disposals | (1,937 )
As at 31 March 2025 | -
Depreciation
As at 1 April 2024 | 1,811
Disposals | (1,811 )
As at 31 March 2025 | -
Net Book Value
As at 31 March 2025 | -
As at 1 April 2024 | 126

Page 3
Page 4
Lemcon (Angus) Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
5. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 1 |  | -
Other creditors | 30,000 |  | 30,000
Accruals and deferred income | 750 |  | 650
Director's loan account | 17,254 |  | 10,081
| 48,005 |  | 40,731

6. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 2 |  | 2

Page 4