Acorah Software Products - Accounts Production 16.6.950 false true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 07409693 Mr G R Kinchin Mr W A Lahive iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07409693 2024-03-31 07409693 2025-03-31 07409693 2024-04-01 2025-03-31 07409693 frs-core:CurrentFinancialInstruments 2025-03-31 07409693 frs-core:Non-currentFinancialInstruments 2025-03-31 07409693 frs-core:ComputerEquipment 2025-03-31 07409693 frs-core:ComputerEquipment 2024-04-01 2025-03-31 07409693 frs-core:ComputerEquipment 2024-03-31 07409693 frs-core:NetGoodwill 2025-03-31 07409693 frs-core:NetGoodwill 2024-04-01 2025-03-31 07409693 frs-core:NetGoodwill 2024-03-31 07409693 frs-core:ShareCapital 2025-03-31 07409693 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 07409693 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 07409693 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 07409693 frs-bus:SmallEntities 2024-04-01 2025-03-31 07409693 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 07409693 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 07409693 frs-bus:Director1 2024-04-01 2025-03-31 07409693 frs-bus:Director1 2024-03-31 07409693 frs-bus:Director1 2025-03-31 07409693 frs-bus:Director2 2024-04-01 2025-03-31 07409693 frs-bus:Director2 2024-03-31 07409693 frs-bus:Director2 2025-03-31 07409693 frs-countries:EnglandWales 2024-04-01 2025-03-31 07409693 2023-03-31 07409693 2024-03-31 07409693 2023-04-01 2024-03-31 07409693 frs-core:CurrentFinancialInstruments 2024-03-31 07409693 frs-core:Non-currentFinancialInstruments 2024-03-31 07409693 frs-core:ShareCapital 2024-03-31 07409693 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: 07409693
Walker Lahive Limited
Unaudited Financial Statements
For The Year Ended 31 March 2025
Walker Lahive Limited
Contents
Contents

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

Page 1
Walker Lahive Limited
Balance Sheet
As At 31 March 2025
Balance Sheet
Registered number: 07409693

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | - |  | 26,602
Tangible Assets | 5 |  | 914 |  | 999
|  |  | 914 |  | 27,601
CURRENT ASSETS
Debtors | 6 | 148,482 |  | 262,690 |
Cash at bank and in hand |  | 71,183 |  | 94,380 |
|  | 219,665 |  | 357,070 |
Creditors: Amounts Falling Due Within One Year | 7 | (97,053 ) |  | (128,937 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 122,612 |  | 228,133
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 123,526 |  | 255,734
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (2,500 ) |  | (12,420 )
NET ASSETS |  |  | 121,026 |  | 243,314
CAPITAL AND RESERVES
Called up share capital | 9 |  | 1,110 |  | 1,110
Profit and Loss Account |  |  | 119,916 |  | 242,204
SHAREHOLDERS' FUNDS |  |  | 121,026 |  | 243,314

Page 1
Page 2
Walker Lahive 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 G R Kinchin Director | Mr W A Lahive Director
27 October 2025

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Walker Lahive Limited
Notes to the Financial Statements
For The Year Ended 31 March 2025
Notes to the Financial Statements
1. General Information
Walker Lahive Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07409693 . The registered office is Office 33 Genesis Building , 235 Union Street, Plymouth, Devon, PL1 3HN.
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 rendering of services. Turnover is reduced for estimated customer rebates and other similar allowances.
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. 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 the 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 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:

Computer Equipment | 33% straight line

2.5. Taxation
Income tax expense represents the sum of the tax currently payable.
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.
Current tax is recognised in profit or loss for the year, except when it relates to items that are recognised in other comprehensive income or directly in equity, in which case current and tax is 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: 5 (2024: 6)
5 6
4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 1 April 2024 | 332,582
As at 31 March 2025 | 332,582
Amortisation
As at 1 April 2024 | 305,980
Provided during the period | 26,602
As at 31 March 2025 | 332,582

...CONTINUED
Page 3
Page 4
Walker Lahive Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025

Net Book Value
As at 31 March 2025 | -
As at 1 April 2024 | 26,602

5. Tangible Assets

| Computer Equipment
--- | ---
| £
Cost
As at 1 April 2024 | 24,243
Additions | 730
As at 31 March 2025 | 24,973
Depreciation
As at 1 April 2024 | 23,244
Provided during the period | 815
As at 31 March 2025 | 24,059
Net Book Value
As at 31 March 2025 | 914
As at 1 April 2024 | 999

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 8,627 |  | 9,522
Amounts recoverable on contracts | 11,565 |  | 17,043
Other debtors | 128,290 |  | 236,125
| 148,482 |  | 262,690

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 5,464 |  | 13,324
Bank loans and overdrafts | 10,000 |  | 10,080
Other creditors | 6,544 |  | 8,510
Taxation and social security | 75,045 |  | 97,023
| 97,053 |  | 128,937

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 2,500 |  | 12,420

Page 4
Page 5
Walker Lahive Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
9. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 1,110 |  | 1,110

10. 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
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mr Graham Kinchin | 110,785 | 92,776 | (147,508 ) | - | 56,053
Mr William Lahive | 119,951 | 93,858 | (147,508 ) | - | 66,300

Interest is charged at the HMRC recommended rate. Interest charged for 2025 was £5,086
Page 5