Acorah Software Products - Accounts Production 16.6.950 false true 31 August 2024 1 September 2023 false 1 September 2024 31 August 2025 31 August 2025 05529122 Mr Dean Smith Mr Leigh Pheby iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 05529122 2024-08-31 05529122 2025-08-31 05529122 2024-09-01 2025-08-31 05529122 frs-core:CurrentFinancialInstruments 2025-08-31 05529122 frs-core:Non-currentFinancialInstruments 2025-08-31 05529122 frs-core:ComputerEquipment 2025-08-31 05529122 frs-core:ComputerEquipment 2024-09-01 2025-08-31 05529122 frs-core:ComputerEquipment 2024-08-31 05529122 frs-core:FurnitureFittings 2025-08-31 05529122 frs-core:FurnitureFittings 2024-09-01 2025-08-31 05529122 frs-core:FurnitureFittings 2024-08-31 05529122 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-08-31 05529122 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-09-01 2025-08-31 05529122 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-08-31 05529122 frs-core:MotorVehicles 2025-08-31 05529122 frs-core:MotorVehicles 2024-09-01 2025-08-31 05529122 frs-core:MotorVehicles 2024-08-31 05529122 frs-core:PlantMachinery 2025-08-31 05529122 frs-core:PlantMachinery 2024-09-01 2025-08-31 05529122 frs-core:PlantMachinery 2024-08-31 05529122 frs-core:ShareCapital 2025-08-31 05529122 frs-core:RetainedEarningsAccumulatedLosses 2025-08-31 05529122 frs-bus:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 05529122 frs-bus:FilletedAccounts 2024-09-01 2025-08-31 05529122 frs-bus:SmallEntities 2024-09-01 2025-08-31 05529122 frs-bus:AuditExempt-NoAccountantsReport 2024-09-01 2025-08-31 05529122 frs-bus:SmallCompaniesRegimeForAccounts 2024-09-01 2025-08-31 05529122 frs-bus:Director1 2024-09-01 2025-08-31 05529122 frs-bus:Director2 2024-09-01 2025-08-31 05529122 frs-core:CurrentFinancialInstruments 1 2025-08-31 05529122 frs-core:CurrentFinancialInstruments 2 2025-08-31 05529122 frs-countries:EnglandWales 2024-09-01 2025-08-31 05529122 2023-08-31 05529122 2024-08-31 05529122 2023-09-01 2024-08-31 05529122 frs-core:CurrentFinancialInstruments 2024-08-31 05529122 frs-core:Non-currentFinancialInstruments 2024-08-31 05529122 frs-core:ShareCapital 2024-08-31 05529122 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31 05529122 frs-core:CurrentFinancialInstruments 1 2024-08-31 05529122 frs-core:CurrentFinancialInstruments 2 2024-08-31
Registered number: 05529122
London Security Automation Limited
Unaudited Financial Statements
For The Year Ended 31 August 2025
Highway 61 Consultancy Ltd
ACCA
4 Church Farm Close
Pidley
Huntingdon
Cambridgeshire
PE28 3FD
London Security Automation Limited
Contents
Contents

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

Page 1
London Security Automation Limited
Balance Sheet
As At 31 August 2025
Balance Sheet
Registered number: 05529122

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 275,832 |  | 281,536
|  |  | 275,832 |  | 281,536
CURRENT ASSETS
Stocks | 5 | 32,640 |  | 30,185 |
Debtors | 6 | 366,450 |  | 332,439 |
Cash at bank and in hand |  | 865,653 |  | 708,043 |
|  | 1,264,743 |  | 1,070,667 |
Creditors: Amounts Falling Due Within One Year | 8 | (290,290 ) |  | (219,947 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 974,453 |  | 850,720
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 1,250,285 |  | 1,132,256
Creditors: Amounts Falling Due After More Than One Year | 9 |  | (310,000 ) |  | (347,000 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (28,365 ) |  | (29,409 )
NET ASSETS |  |  | 911,920 |  | 755,847
CAPITAL AND RESERVES
Called up share capital | 10 |  | 1,691 |  | 1,691
Profit and Loss Account |  |  | 910,229 |  | 754,156
SHAREHOLDERS' FUNDS |  |  | 911,920 |  | 755,847

Page 1
Page 2
London Security Automation Limited
Balance Sheet (continued)
As At 31 August 2025
For the year ending 31 August 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 Dean Smith Director | Mr Leigh Pheby Director
24/10/2025

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
London Security Automation Limited
Notes to the Financial Statements
For The Year Ended 31 August 2025
Notes to the Financial Statements
1. General Information
London Security Automation Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05529122 . The registered office is Suite 1 Lower Ground Floor, One George Yard, London, EC3V 9DF.
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:

Leasehold | In accordance with the property
Plant & Machinery | 25% on reducing balance
Motor Vehicles | 25% on reducing balance
Fixtures & Fittings | 25% on reducing balance
Computer Equipment | 33% on cost

2.4. 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.
2.5. 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.
...CONTINUED
Page 3
Page 4
London Security Automation Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2025
2.5. Taxation - continued
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.
2.6. Pensions
For a defined benefit scheme, the liability recorded in the balance sheet is the present value of the defined obligation at that date. The defined benefit obligation is calculated on an annual basis by independent actuaries.
Actuarial gains and losses are recognised in full in the period in which they occur and are shown in Other Comprehensive Income.
Current and past service costs, along with settlements or curtailments, are charged to the Income Statement. Interest on pension plan liabilities are recognised within finance expense.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 12 (2024: 11)
12 11
4. Tangible Assets

| Land & Property
--- | ---
| Leasehold | Plant & Machinery | Motor Vehicles | Fixtures & Fittings
| £ | £ | £ | £
Cost
As at 1 September 2024 | 191,447 | 79,830 | 201,510 | 88,441
Additions | - | - | 43,378 | 1,349
Disposals | - | - | (28,333 ) | -
As at 31 August 2025 | 191,447 | 79,830 | 216,555 | 89,790
Depreciation
As at 1 September 2024 | 27,548 | 69,826 | 107,428 | 79,188
Provided during the period | 1,529 | 2,501 | 31,377 | 2,650
Disposals | - | - | (16,380 ) | -
As at 31 August 2025 | 29,077 | 72,327 | 122,425 | 81,838
Net Book Value
As at 31 August 2025 | 162,370 | 7,503 | 94,130 | 7,952
As at 1 September 2024 | 163,899 | 10,004 | 94,082 | 9,253

| Computer Equipment | Total
--- | --- | ---
| £ | £
Cost
As at 1 September 2024 | 52,178 | 613,406
Additions | 3,396 | 48,123
Disposals | - | (28,333 )
As at 31 August 2025 | 55,574 | 633,196

...CONTINUED
Page 4
Page 5
London Security Automation Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2025

Depreciation
As at 1 September 2024 | 47,880 | 331,870
Provided during the period | 3,817 | 41,874
Disposals | - | (16,380 )
As at 31 August 2025 | 51,697 | 357,364
Net Book Value
As at 31 August 2025 | 3,877 | 275,832
As at 1 September 2024 | 4,298 | 281,536

5. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | 32,640 |  | 30,185

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 238,857 |  | 203,673
Prepayments and accrued income | 127,593 |  | 128,766
| 366,450 |  | 332,439

7. Current Asset Investments
8. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 66,830 |  | 41,696
Corporation tax | 82,791 |  | 47,807
Other taxes and social security | 8,002 |  | 5,476
VAT | 77,454 |  | 79,841
Other creditors (1) | 6,563 |  | 13,449
Other creditors (2) | 1,167 |  | 996
Accruals and deferred income | 7,483 |  | 2,682
Directors' loan accounts | 40,000 |  | 28,000
| 290,290 |  | 219,947

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Other creditors | 310,000 |  | 347,000

10. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 1,691 |  | 1,691

Page 5
Page 6
London Security Automation Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2025
11. Pension Commitments
The company has agreed to fund a defined benefit scheme in respect of key employees. The most recent actuarial valuation of the obligations of £310,000 (2024 - £347,000) was on 31 August 2025. During the year the expense incurred was £17,000 (2024 - £17,000).
The principal assumptions used are:

- Discount rate - 6.2%
- Inflation RPI - 3.0%
- Inflation CPI - 2.0%
- Pre and post-retirement mortality - S4PMA tables with improvements in the CMI 2023 model and a long term rate of improvement of 1%

2025
Present value of defined benefit obligations £310,000 (2024 - £347,000)
Fair value of scheme assets £0 (2024 - £0)
Liability recognised in the balance sheet £310,000 (2024 - £347,000)
Movements in the present value of the defined benefit obligations were as follows:
2025
At the beginning of the year £347,000
Current service cost £0
Interest cost £17,000
Actuarial gains (£54,000)
At the end of the year £310,000
Page 6