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 12418590 Mr Giorgio Viventi iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12418590 2024-01-31 12418590 2025-01-31 12418590 2024-02-01 2025-01-31 12418590 frs-core:CurrentFinancialInstruments 2025-01-31 12418590 frs-core:Non-currentFinancialInstruments 2025-01-31 12418590 frs-core:ShareCapital 2025-01-31 12418590 frs-core:RetainedEarningsAccumulatedLosses 2025-01-31 12418590 frs-bus:PrivateLimitedCompanyLtd 2024-02-01 2025-01-31 12418590 frs-bus:FilletedAccounts 2024-02-01 2025-01-31 12418590 frs-bus:SmallEntities 2024-02-01 2025-01-31 12418590 frs-bus:AuditExempt-NoAccountantsReport 2024-02-01 2025-01-31 12418590 frs-bus:SmallCompaniesRegimeForAccounts 2024-02-01 2025-01-31 12418590 frs-bus:Director1 2024-02-01 2025-01-31 12418590 frs-countries:EnglandWales 2024-02-01 2025-01-31 12418590 2023-01-31 12418590 2024-01-31 12418590 2023-02-01 2024-01-31 12418590 frs-core:CurrentFinancialInstruments 2024-01-31 12418590 frs-core:Non-currentFinancialInstruments 2024-01-31 12418590 frs-core:ShareCapital 2024-01-31 12418590 frs-core:RetainedEarningsAccumulatedLosses 2024-01-31
Registered number: 12418590
Lumia Newhams Yard Limited
Unaudited Financial Statements
For The Year Ended 31 January 2025
B&SW Limited
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 12418590
2025 2024
Notes £ £ £ £
CURRENT ASSETS
Debtors 4 16,819 24,370
Cash at bank and in hand 100 1,618
16,919 25,988
Creditors: Amounts Falling Due Within One Year 5 (1,503 ) (903 )
NET CURRENT ASSETS (LIABILITIES) 15,416 25,085
TOTAL ASSETS LESS CURRENT LIABILITIES 15,416 25,085
Creditors: Amounts Falling Due After More Than One Year 6 (14,764 ) (25,105 )
NET ASSETS/(LIABILITIES) 652 (20 )
CAPITAL AND RESERVES
Called up share capital 7 100 100
Profit and Loss Account 552 (120 )
SHAREHOLDERS' FUNDS 652 (20)
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 Giorgio Viventi
Director
23/10/2025
The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Lumia Newhams Yard Limited is a private company, limited by shares, incorporated in England & Wales, registered number 12418590 . The registered office is Toad Hall Cattawade Street, Cattawade, Manningtree, CO11 1RG.
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. 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: 1 (2024: 1)
1 1
4. Debtors
2025 2024
£ £
Due within one year
Trade debtors - (6,431 )
Due after more than one year
Amounts owed by associates 16,819 30,801
16,819 24,370
5. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 600 -
Corporation tax 303 303
Accruals and deferred income 600 600
1,503 903
Page 2
Page 3
6. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 14,764 25,105
7. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
Page 3