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 08634856 Mr A Lindley iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08634856 2024-01-31 08634856 2025-01-31 08634856 2024-02-01 2025-01-31 08634856 frs-core:CurrentFinancialInstruments 2025-01-31 08634856 frs-core:ShareCapital 2025-01-31 08634856 frs-core:RetainedEarningsAccumulatedLosses 2025-01-31 08634856 frs-bus:PrivateLimitedCompanyLtd 2024-02-01 2025-01-31 08634856 frs-bus:FilletedAccounts 2024-02-01 2025-01-31 08634856 frs-bus:SmallEntities 2024-02-01 2025-01-31 08634856 frs-bus:AuditExempt-NoAccountantsReport 2024-02-01 2025-01-31 08634856 frs-bus:SmallCompaniesRegimeForAccounts 2024-02-01 2025-01-31 08634856 frs-core:CostValuation 2024-01-31 08634856 frs-core:CostValuation 2025-01-31 08634856 frs-core:ProvisionsForImpairmentInvestments 2024-01-31 08634856 frs-core:ProvisionsForImpairmentInvestments 2025-01-31 08634856 frs-bus:Director1 2024-02-01 2025-01-31 08634856 frs-countries:EnglandWales 2024-02-01 2025-01-31 08634856 2023-01-31 08634856 2024-01-31 08634856 2023-02-01 2024-01-31 08634856 frs-core:CurrentFinancialInstruments 2024-01-31 08634856 frs-core:ShareCapital 2024-01-31 08634856 frs-core:RetainedEarningsAccumulatedLosses 2024-01-31
Registered number: 08634856
Lindley Ventures Ltd
Unaudited Financial Statements
For The Year Ended 31 January 2025
Lindley Ventures Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
Lindley Ventures Ltd
Balance Sheet
As At 31 January 2025
Balance Sheet
Registered number: 08634856

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Investment Properties | 4 |  | 1 |  | 1
Investments | 5 |  | 100 |  | 100
|  |  | 101 |  | 101
CURRENT ASSETS
Stocks | 6 | 186,444 |  | 178,496 |
Debtors | 7 | 8,909 |  | 15,449 |
Cash at bank and in hand |  | 27,704 |  | 29,209 |
|  | 223,057 |  | 223,154 |
Creditors: Amounts Falling Due Within One Year | 8 | (222,993 ) |  | (220,505 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 64 |  | 2,649
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 165 |  | 2,750
NET ASSETS |  |  | 165 |  | 2,750
CAPITAL AND RESERVES
Called up share capital | 9 |  | 2 |  | 2
Profit and Loss Account |  |  | 163 |  | 2,748
SHAREHOLDERS' FUNDS |  |  | 165 |  | 2,750

Page 1
Page 2
Lindley Ventures Ltd
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 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 A Lindley Director
21/08/2025

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Lindley Ventures Ltd
Notes to the Financial Statements
For The Year Ended 31 January 2025
Notes to the Financial Statements
1. General Information
Lindley Ventures Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 08634856 . The registered office is 73 Springfield Road, Bristol, BS6 5SW.
The presentation currency of the financial statements is the Pound Sterling (£).
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. Investment Properties
Investments in subsidiary undertakings are recognised at cost.
Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.
2.3. Stocks and Work in Progress
Work in progress is valued at the lower of cost and net realisable value.
2.4. Financial Instruments
The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors.
Short term debtors are measured at transaction price less any impairment.
Short term creditors are measured at transaction price.
Cash is represented by deposits with financial institutions repayable without penalty on notice of not more than 24 hours.
Other financial liabilities, including borrowings are initially measured at fair value and subsequently measured at amortised cost using the effective interest rate method, with interest expense recognised on an effective yield basis.
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: NIL (2024: NIL)
- -
Page 3
Page 4
Lindley Ventures Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 January 2025
4. Investment Property

| 2025
--- | ---
| £
Fair Value
As at 1 February 2024 and 31 January 2025 | 1

5. Investments

| Subsidiaries
--- | ---
| £
Cost or Valuation
As at 1 February 2024 | 100
As at 31 January 2025 | 100
Provision
As at 1 February 2024 | -
As at 31 January 2025 | -
Net Book Value
As at 31 January 2025 | 100
As at 1 February 2024 | 100

The director has valued the property at the balance sheet date at fair value which also represents the historic cost. There is no revalutaion surplus.
6. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Work in progress | 186,444 |  | 178,496

7. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Prepayments and accrued income | 1,529 |  | 1,529
Other debtors | 7,362 |  | 7,166
Corporation tax recoverable assets | - |  | 754
VAT | 18 |  | -
Amounts owed by group undertakings | - |  | 6,000
| 8,909 |  | 15,449

8. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Other creditors | 12,324 |  | 10,836
Accruals and deferred income | 1,213 |  | 1,213
Director's loan account | 209,456 |  | 208,456
| 222,993 |  | 220,505

Page 4
Page 5
Lindley Ventures Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 January 2025
9. Share Capital

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

10. Related Party Transactions
At the year end the company owed £209,456 (2024 : £208,456) due to its director and £9,000 (2024 : £8,000) to an indvidual holding a participating interest in the company. The loans were repayable on demand and no interest was charged during the year.
The company was owed £Nil (2024 : £6,000) by a company in which the Lindley Ventures Ltd has a participating interest. The loan was repayable on demand and no interest was charged during the year.
Page 5