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 02347819 Mrs Amanda Wilson Mr Lee Wilson iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 02347819 2024-03-31 02347819 2025-03-31 02347819 2024-04-01 2025-03-31 02347819 frs-core:CurrentFinancialInstruments 2025-03-31 02347819 frs-core:Non-currentFinancialInstruments 2025-03-31 02347819 frs-core:NetGoodwill 2025-03-31 02347819 frs-core:NetGoodwill 2024-04-01 2025-03-31 02347819 frs-core:NetGoodwill 2024-03-31 02347819 frs-core:MotorVehicles 2025-03-31 02347819 frs-core:MotorVehicles 2024-04-01 2025-03-31 02347819 frs-core:MotorVehicles 2024-03-31 02347819 frs-core:PlantMachinery 2025-03-31 02347819 frs-core:PlantMachinery 2024-04-01 2025-03-31 02347819 frs-core:PlantMachinery 2024-03-31 02347819 frs-core:SharePremium 2025-03-31 02347819 frs-core:ShareCapital 2025-03-31 02347819 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 02347819 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 02347819 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 02347819 frs-bus:SmallEntities 2024-04-01 2025-03-31 02347819 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 02347819 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 02347819 frs-bus:Director1 2024-04-01 2025-03-31 02347819 frs-bus:Director1 2024-03-31 02347819 frs-bus:Director1 2025-03-31 02347819 frs-bus:Director2 2024-04-01 2025-03-31 02347819 frs-bus:Director2 2024-03-31 02347819 frs-bus:Director2 2025-03-31 02347819 frs-countries:EnglandWales 2024-04-01 2025-03-31 02347819 2023-03-31 02347819 2024-03-31 02347819 2023-04-01 2024-03-31 02347819 frs-core:CurrentFinancialInstruments 2024-03-31 02347819 frs-core:Non-currentFinancialInstruments 2024-03-31 02347819 frs-core:SharePremium 2024-03-31 02347819 frs-core:ShareCapital 2024-03-31 02347819 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: 02347819
L.A. Maintenance Limited
Financial Statements
For The Year Ended 31 March 2025
L.A. Maintenance Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—6

Page 1
L.A. Maintenance Limited
Balance Sheet
As At 31 March 2025
Balance Sheet
Registered number: 02347819

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 5 |  | 2,769 |  | 5,171
|  |  | 2,769 |  | 5,171
CURRENT ASSETS
Stocks | 6 | 27,070 |  | 44,438 |
Debtors | 7 | 314,648 |  | 404,900 |
Cash at bank and in hand |  | 229,547 |  | 120,483 |
|  | 571,265 |  | 569,821 |
Creditors: Amounts Falling Due Within One Year | 8 | (447,300 ) |  | (282,346 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 123,965 |  | 287,475
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 126,734 |  | 292,646
Creditors: Amounts Falling Due After More Than One Year | 9 |  | (25,093 ) |  | (30,648 )
NET ASSETS |  |  | 101,641 |  | 261,998
CAPITAL AND RESERVES
Called up share capital | 10 |  | 153 |  | 151
Share premium account |  |  | 99,952 |  | 99,952
Profit and Loss Account |  |  | 1,536 |  | 161,895
SHAREHOLDERS' FUNDS |  |  | 101,641 |  | 261,998

Page 1
Page 2
L.A. Maintenance 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 Lee Wilson Director
29 October 2025

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
L.A. Maintenance Limited
Notes to the Financial Statements
For The Year Ended 31 March 2025
Notes to the Financial Statements
1. General Information
L.A. Maintenance Limited is a private company, limited by shares, incorporated in England & Wales, registered number 02347819 . The registered office is Damer House, Meadow Way, Wickford, Essex, SS12 9HA.
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, excluding discounts, rebates, value added taxes, and other similar allowances.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 10 years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and 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 | 30% Straight line
Motor Vehicles | 25% Straight line

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. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
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L.A. Maintenance Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
2.7. Taxation
Taxation represents the sum of the tax currently payable and deferred tax.
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. 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.
2.8. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
2.9. Government Grant
Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.
All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.
3. Average Number of Employees
The average number of employees, including directors, during the year was as follows: 21 (2024: 21)
21 21
4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 1 April 2024 | 100,000
As at 31 March 2025 | 100,000

...CONTINUED
Page 4
Page 5
L.A. Maintenance Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025

Amortisation
As at 1 April 2024 | 100,000
As at 31 March 2025 | 100,000
Net Book Value
As at 31 March 2025 | -
As at 1 April 2024 | -

5. Tangible Assets

| Plant & Machinery | Motor Vehicles | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 April 2024 | 126,025 | 13,779 | 139,804
As at 31 March 2025 | 126,025 | 13,779 | 139,804
Depreciation
As at 1 April 2024 | 120,854 | 13,779 | 134,633
Provided during the period | 2,402 | - | 2,402
As at 31 March 2025 | 123,256 | 13,779 | 137,035
Net Book Value
As at 31 March 2025 | 2,769 | - | 2,769
As at 1 April 2024 | 5,171 | - | 5,171

6. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Finished goods | 3,000 |  | 3,000
Work in progress | 24,070 |  | 41,438
| 27,070 |  | 44,438

7. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 285,944 |  | 316,862
Other debtors | 28,704 |  | 88,038
| 314,648 |  | 404,900

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L.A. Maintenance Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
8. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 129,801 |  | 101,807
Bank loans and overdrafts | 5,000 |  | 5,000
Other creditors | 158,316 |  | 112,527
Taxation and social security | 154,183 |  | 63,012
| 447,300 |  | 282,346

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 25,093 |  | 30,648

10. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 153 |  | 151

11. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:

| As at 1 April 2024 | Amounts advanced | Amounts repaid | Amounts written off | As at 31 March 2025
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mrs Amanda Wilson | - | 9,826 | - | - | 9,826
Mr Lee Wilson | - | 9,826 | - | - | 9,826

The above loan is unsecured, interest free and repayable on demand.
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