Acorah Software Products - Accounts Production 16.4.675 false true true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 09644104 Mr Benjamin Higgins Mrs Emily Higgins Mrs Emily Higgins iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09644104 2024-03-31 09644104 2025-03-31 09644104 2024-04-01 2025-03-31 09644104 frs-core:CurrentFinancialInstruments 2025-03-31 09644104 frs-core:Non-currentFinancialInstruments 2025-03-31 09644104 frs-core:MotorVehicles 2025-03-31 09644104 frs-core:MotorVehicles 2024-04-01 2025-03-31 09644104 frs-core:MotorVehicles 2024-03-31 09644104 frs-core:PlantMachinery 2025-03-31 09644104 frs-core:PlantMachinery 2024-04-01 2025-03-31 09644104 frs-core:PlantMachinery 2024-03-31 09644104 frs-core:ShareCapital 2025-03-31 09644104 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 09644104 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 09644104 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 09644104 frs-bus:SmallEntities 2024-04-01 2025-03-31 09644104 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 09644104 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 09644104 frs-bus:OrdinaryShareClass2 2024-04-01 2025-03-31 09644104 frs-bus:OrdinaryShareClass2 2025-03-31 09644104 frs-bus:OrdinaryShareClass3 2024-04-01 2025-03-31 09644104 frs-bus:OrdinaryShareClass3 2025-03-31 09644104 frs-bus:OrdinaryShareClass4 2024-04-01 2025-03-31 09644104 frs-bus:OrdinaryShareClass4 2025-03-31 09644104 frs-bus:OrdinaryShareClass5 2024-04-01 2025-03-31 09644104 frs-bus:OrdinaryShareClass5 2025-03-31 09644104 frs-bus:Director1 2024-04-01 2025-03-31 09644104 frs-bus:Director2 2024-04-01 2025-03-31 09644104 frs-bus:CompanySecretary1 2024-04-01 2025-03-31 09644104 frs-countries:EnglandWales 2024-04-01 2025-03-31 09644104 2023-03-31 09644104 2024-03-31 09644104 2023-04-01 2024-03-31 09644104 frs-core:CurrentFinancialInstruments 2024-03-31 09644104 frs-core:Non-currentFinancialInstruments 2024-03-31 09644104 frs-core:ShareCapital 2024-03-31 09644104 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31 09644104 frs-bus:OrdinaryShareClass2 2023-04-01 2024-03-31 09644104 frs-bus:OrdinaryShareClass3 2023-04-01 2024-03-31 09644104 frs-bus:OrdinaryShareClass4 2023-04-01 2024-03-31 09644104 frs-bus:OrdinaryShareClass5 2023-04-01 2024-03-31
Registered number: 09644104
Benjamin Lewis Limited
Financial Statements
For The Year Ended 31 March 2025
Stack & Jones Limited
Benjamin Lewis Limited
Contents
Contents

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

Page 1
Benjamin Lewis Limited
Balance Sheet
As At 31 March 2025
Balance Sheet
Registered number: 09644104

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 13,942 |  | 18,804
|  |  | 13,942 |  | 18,804
CURRENT ASSETS
Debtors | 5 | 62,703 |  | 35,146 |
Cash at bank and in hand |  | 7,942 |  | 8,064 |
|  | 70,645 |  | 43,210 |
Creditors: Amounts Falling Due Within One Year | 6 | (67,074 ) |  | (40,028 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 3,571 |  | 3,182
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 17,513 |  | 21,986
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (29,619 ) |  | (17,376 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (2,650 ) |  | (3,574 )
NET (LIABILITIES)/ASSETS |  |  | (14,756 ) |  | 1,036
CAPITAL AND RESERVES
Called up share capital | 8 |  | 100 |  | 100
Profit and Loss Account |  |  | (14,856 ) |  | 936
SHAREHOLDERS' FUNDS |  |  | (14,756) |  | 1,036

Page 1
Page 2
Benjamin Lewis 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 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

Mr Benjamin Higgins Director
23/10/2025

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Benjamin Lewis Limited
Notes to the Financial Statements
For The Year Ended 31 March 2025
Notes to the Financial Statements
1. General Information
Benjamin Lewis Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09644104 . The registered office is 23 St. Johns Road, Wallingford, Oxfordshire, OX10 9AQ.
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. Going Concern Disclosure
The Company's financial statements have been prepared on a going concern basis, even though the balance sheet shows net liabilities. The Company is dependent upon the continued supported of its shareholders and directors who will continue to provide the necessary finance. Therefore the directors considers the preparation of the financial statements on a going concern basis to be appropriate.
2.3. 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 rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
2.4. 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:

Plant & Machinery | 33% Reducing Balance
Motor Vehicles | 25% Reducing Balance

2.5. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
2.6. 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 reflects 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 or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
Page 3
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Benjamin Lewis Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
4. Tangible Assets

| Plant & Machinery | Motor Vehicles | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 April 2024 | 3,257 | 30,613 | 33,870
As at 31 March 2025 | 3,257 | 30,613 | 33,870
Depreciation
As at 1 April 2024 | 1,253 | 13,813 | 15,066
Provided during the period | 662 | 4,200 | 4,862
As at 31 March 2025 | 1,915 | 18,013 | 19,928
Net Book Value
As at 31 March 2025 | 1,342 | 12,600 | 13,942
As at 1 April 2024 | 2,004 | 16,800 | 18,804

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 62,703 |  | 35,146

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 3,203 |  | 4,456
Trade creditors | 14,541 |  | 6,067
Bank loans and overdrafts | 23,779 |  | 9,020
Other creditors | 2,443 |  | 2,243
Taxation and social security | 23,108 |  | 18,242
| 67,074 |  | 40,028

7. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 7,804 |  | 7,376
Bank loans | 21,815 |  | 10,000
| 29,619 |  | 17,376

Amounts due under finance lease and hire purchase contracts are secured on the assets concerned.
Page 4
Page 5
Benjamin Lewis Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
8. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
Allotted, called up and fully paid | £ |  | £
40 Ordinary A shares of £ 1.000 each | 40 |  | 40
10 Ordinary B shares of £ 1.000 each | 10 |  | 10
40 Ordinary C shares of £ 1.000 each | 40 |  | 40
10 Ordinary D shares of £ 1.000 each | 10 |  | 10
| 100 |  | 100

9. Directors Advances, Credits and Guarantees
Included within debtors are two equal loans to directors advanced during the year totalling £52,625 at the year end.
The loans are unsecured, interest free, and repayable on demand.
Page 5