Acorah Software Products - Accounts Production 16.5.460 false true true 31 March 2024 1 April 2023 false 1 April 2024 30 September 2025 30 September 2025 SC517793 Dr Lorien Cameron-Ross iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC517793 2024-03-31 SC517793 2025-09-30 SC517793 2024-04-01 2025-09-30 SC517793 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-04-01 2025-09-30 SC517793 frs-core:FurnitureFittings 2024-04-01 2025-09-30 SC517793 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-04-01 2025-09-30 SC517793 frs-core:PlantMachinery 2024-04-01 2025-09-30 SC517793 frs-core:ShareCapital 2025-09-30 SC517793 frs-core:RetainedEarningsAccumulatedLosses 2025-09-30 SC517793 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-09-30 SC517793 frs-bus:FilletedAccounts 2024-04-01 2025-09-30 SC517793 frs-bus:SmallEntities 2024-04-01 2025-09-30 SC517793 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-09-30 SC517793 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-09-30 SC517793 frs-bus:Director1 2024-04-01 2025-09-30 SC517793 frs-bus:Director1 2024-03-31 SC517793 frs-bus:Director1 2025-09-30 SC517793 frs-countries:Scotland 2024-04-01 2025-09-30 SC517793 2023-03-31 SC517793 2024-03-31 SC517793 2023-04-01 2024-03-31 SC517793 frs-core:ShareCapital 2024-03-31 SC517793 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: SC517793
LCR2015 LTD
Unaudited Financial Statements
For the Period 1 April 2024 to 30 September 2025
Leitch Accountancy Services Limited
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—4
Page 1
Balance Sheet
Registered number: SC517793
30 September 2025 31 March 2024
Notes £ £ £ £
FIXED ASSETS
CURRENT ASSETS
Debtors 4 44,612 44,612
Cash at bank and in hand - 21,172
44,612 65,784
Creditors: Amounts Falling Due Within One Year 5 (166,876 ) (178,850 )
NET CURRENT ASSETS (LIABILITIES) (122,264 ) (113,066 )
TOTAL ASSETS LESS CURRENT LIABILITIES (122,264 ) (113,066 )
NET LIABILITIES (122,264 ) (113,066 )
CAPITAL AND RESERVES
Called up share capital 6 100 100
Profit and Loss Account (122,364 ) (113,166 )
SHAREHOLDERS' FUNDS (122,264) (113,066)
For the period ending 30 September 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 her 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
Dr Lorien Cameron-Ross
Director
04/11/2025
The notes on pages 2 to 4 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
LCR2015 LTD is a private company, limited by shares, incorporated in Scotland, registered number SC517793 . The registered office is Kindrummond, Dores, Inverness, IV2 6TU.
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
These financial statements have not been prepared on a going concern basis. The director has taken the decision to wind down the company and initiate the steps for its closure. As a result, the financial statements have been prepared on a break up basis, which reflects the intention to realise assets and settle liabilities in the normal course of winding up the business, rather than continuing for the foreseeable future.
All assets have been reviewed for impairment, and where necessary, adjustments have been made to reflect their recoverable amounts. Liabilities have been recognised as they fall due, including anticipated closure costs in the context of the company's closure.
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 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.
2.4. Intangible Fixed Assets and Amortisation - Other Intangible
Intangible assets are stated at cost or valuation, net of amortisation and any provision for impairment. Amortisation is provided on all intangible assets at rates to write off the cost or valuation of each asset over its expected useful life as follows:
Computer software 5 years straight line
Trademarks, patents and licences 5 years straight line
Other intangible assets not amortised
Trademarks, patents and licences
Separately acquired patents and trademarks are included at cost and amortised in equal annual instalments over a period of 5 years which is their estimated useful economic life. Provision is made for any impairment.
2.5. 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:
Leasehold 20 years straight line
Plant & Machinery 10 years straight line
Fixtures & Fittings 5 years straight line
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Page 3
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 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 period, 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 period was: 1 (2024: 1)
1 1
4. Debtors
30 September 2025 31 March 2024
£ £
Due within one year
Other debtors 44,612 44,612
5. Creditors: Amounts Falling Due Within One Year
30 September 2025 31 March 2024
£ £
Other creditors 166,876 178,850
6. Share Capital
30 September 2025 31 March 2024
£ £
Allotted, Called up and fully paid 100 100
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Page 4
7. Directors Advances, Credits and Guarantees
Included within other creditors is the following loan due to the director:
As at 1 April 2024 Amounts advanced Amounts repaid Amounts written off As at 30 September 2025
£ £ £ £ £
Dr Lorien Cameron-Ross 177,550 6,000 (18,974 ) - 164,576
The above loan is unsecured, interest free and has no fixed terms of repayment.
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