Acorah Software Products - Accounts Production 16.5.460 false true 31 March 2024 1 April 2023 true No description of principal activity 1 April 2024 31 March 2025 31 March 2025 12493184 Mr Louis Whaley iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12493184 2024-03-31 12493184 2025-03-31 12493184 2024-04-01 2025-03-31 12493184 frs-core:CurrentFinancialInstruments 2025-03-31 12493184 frs-core:ComputerEquipment 2025-03-31 12493184 frs-core:ComputerEquipment 2024-04-01 2025-03-31 12493184 frs-core:ComputerEquipment 2024-03-31 12493184 frs-core:ShareCapital 2025-03-31 12493184 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2024-03-31 12493184 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 12493184 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 12493184 frs-bus:FullAccounts 2024-04-01 2025-03-31 12493184 frs-bus:SmallEntities 2024-04-01 2025-03-31 12493184 frs-bus:AuditExemptWithAccountantsReport 2024-04-01 2025-03-31 12493184 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 12493184 frs-bus:SmallCompaniesRegimeForDirectorsReport 2024-04-01 2025-03-31 12493184 frs-bus:Director1 2024-04-01 2025-03-31 12493184 frs-countries:EnglandWales 2024-04-01 2025-03-31 12493184 2023-03-31 12493184 2024-03-31 12493184 2023-04-01 2024-03-31 12493184 frs-core:CurrentFinancialInstruments 2024-03-31 12493184 frs-core:ShareCapital 2024-03-31 12493184 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2023-03-31 12493184 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: 12493184
Lrk Accounting Limited
Director's Report and
Financial Statements
For The Year Ended 31 March 2025
LRK Accounting Limited
Lrk Accounting Limited
Contents
Contents

| Page
--- | ---
Company Information | 1
Director's Report | 2
Accountant's Report | 3
Statement of Income and Retained Earnings | 4
Balance Sheet | 5
Notes to the Financial Statements | 6—7

Page 1
Lrk Accounting Limited
Company Information
For The Year Ended 31 March 2025
Company Information

Director | Mr Louis Whaley
Company Number | 12493184
Registered Office | 1 Whitebine Gardens
| East Peckham
| Tonbridge
| Kent
| TN12 5PA
Accountants | LRK Accounting Limited
| IFA (Institute of Financial Accountants)
| 1 Whitebine Gardens
| East Peckham
| Tonbridge
| TN12 5PA

Page 1
Page 2
Lrk Accounting Limited
Company No. 12493184
Director's Report For The Year Ended 31 March 2025
Director's Report
The director presents his report and the financial statements for the year ended 31 March 2025.
Directors
The director who held office during the year were as follows:

Mr Louis Whaley

Statement of Director's Responsibilities
The director is responsible for preparing the Director's Report and the financial statements in accordance with applicable law and regulations.
Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the director must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing the financial statements the director is required to:

- select suitable accounting policies and then apply them consistently;
- make judgments and accounting estimates that are reasonable and prudent;
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The director is responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. He is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The director is responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.
Small Company Rules
This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.
On behalf of the board

Mr Louis Whaley Director
24/10/2025

Page 2
Page 3
Lrk Accounting Limited
Accountant's Report
For The Year Ended 31 March 2025
Accountant's Report
In accordance with the engagement letter, and in order to assist you to fulfil your duties under the Companies Act 2006, we have compiled the financial statements of the company from the accounting records and information and explanations you have given to us.
This report is made to the director in accordance with the terms of our engagement. Our work has been undertaken to prepare for approval by the director the financial statements that we have been engaged to compile, to report to the director that we have done so, and to state those matters that we have agreed to state to them in this report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Company and the Company's director for our work or for this report.
You have acknowledged on the balance sheet as at year ended 31 March 2025 your duty to ensure that the company has kept proper accounting records and to prepare financial statements that give a true and fair view under the Companies Act 2006. You consider that the company is exempt from the statutory requirement for an audit for the year.
We have not been instructed to carry out an audit of the financial statements. 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.

24/10/2025

LRK Accounting Limited
IFA (Institute of Financial Accountants)
1 Whitebine Gardens
East Peckham
Tonbridge
TN12 5PA
Page 3
Page 4
Lrk Accounting Limited
Statement of Income and Retained Earnings
For The Year Ended 31 March 2025
Statement of Income and Retained Earnings

| 2025 |  | 2024
--- | --- | --- | ---
| Notes | £ |  | £
TURNOVER |  | 46,633 |  | 43,997
Cost of sales |  | (6,769 ) |  | (2,574 )
GROSS PROFIT |  | 39,864 |  | 41,423
Administrative expenses |  | (23,271 ) |  | (17,429 )
OPERATING PROFIT |  | 16,593 |  | 23,994
Other interest receivable and similar income |  | 99 |  | 4
PROFIT BEFORE TAXATION |  | 16,692 |  | 23,998
Tax on Profit |  | (3,200 ) |  | (4,588 )
PROFIT AFTER TAXATION BEING PROFIT FOR THE FINANCIAL YEAR |  | 13,492 |  | 19,410
RETAINED EARNINGS
As at 1 April 2024 |  | 642 |  | 549
Dividends paid |  | (13,431) |  | (19,317)
As at 31 March 2025 |  | 703 |  | 642

The notes on pages 6 to 7 form part of these financial statements.
Page 4
Page 5
Lrk Accounting Limited
Balance Sheet
As At 31 March 2025
Balance Sheet

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 186 |  | 336
|  |  | 186 |  | 336
CURRENT ASSETS
Debtors | 5 | 966 |  | 2,711 |
Cash at bank and in hand |  | 7,053 |  | 6,847 |
|  | 8,019 |  | 9,558 |
Creditors: Amounts Falling Due Within One Year | 6 | (7,401 ) |  | (9,151 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 618 |  | 407
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 804 |  | 743
NET ASSETS |  |  | 804 |  | 743
CAPITAL AND RESERVES
Called up share capital | 7 |  | 101 |  | 101
Profit and Loss Account |  |  | 703 |  | 642
SHAREHOLDERS' FUNDS |  |  | 804 |  | 743

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 in accordance with the provisions applicable to companies subject to the small companies regime.
On behalf of the board

Mr Louis Whaley Director
24/10/2025

The notes on pages 6 to 7 form part of these financial statements.
Page 5
Page 6
Lrk Accounting Limited
Notes to the Financial Statements
For The Year Ended 31 March 2025
Notes to the Financial Statements
1. General Information
Lrk Accounting Limited is a private company, limited by shares, incorporated in England & Wales, registered number 12493184 . The registered office is 1 Whitebine Gardens, East Peckham, Tonbridge, Kent, TN12 5PA.
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 | 20% Straight Line

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.
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 | 635
As at 31 March 2025 | 635
Depreciation
As at 1 April 2024 | 299
Provided during the period | 150
As at 31 March 2025 | 449
Net Book Value
As at 31 March 2025 | 186
As at 1 April 2024 | 336

Page 6
Page 7
Lrk Accounting Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 966 |  | 2,711

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 93 |  | 26
Corporation tax | 3,200 |  | 4,588
Other taxes and social security | 434 |  | 434
Director's loan account | 3,674 |  | 4,103
| 7,401 |  | 9,151

7. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 101 |  | 101

Page 7