Acorah Software Products - Accounts Production 16.7.461 false true 30 September 2024 1 October 2023 false 1 October 2024 30 September 2025 30 September 2025 09871859 Anthony Lund Pauline Lund iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09871859 2024-09-30 09871859 2025-09-30 09871859 2024-10-01 2025-09-30 09871859 frs-core:CurrentFinancialInstruments 2025-09-30 09871859 frs-core:Non-currentFinancialInstruments 2025-09-30 09871859 frs-core:ComputerEquipment 2025-09-30 09871859 frs-core:ComputerEquipment 2024-10-01 2025-09-30 09871859 frs-core:ComputerEquipment 2024-09-30 09871859 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-10-01 2025-09-30 09871859 frs-core:MotorVehicles 2025-09-30 09871859 frs-core:MotorVehicles 2024-10-01 2025-09-30 09871859 frs-core:MotorVehicles 2024-09-30 09871859 frs-core:PlantMachinery 2025-09-30 09871859 frs-core:PlantMachinery 2024-10-01 2025-09-30 09871859 frs-core:PlantMachinery 2024-09-30 09871859 frs-core:ShareCapital 2025-09-30 09871859 frs-core:RetainedEarningsAccumulatedLosses 2025-09-30 09871859 frs-bus:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 09871859 frs-bus:FilletedAccounts 2024-10-01 2025-09-30 09871859 frs-bus:SmallEntities 2024-10-01 2025-09-30 09871859 frs-bus:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 09871859 frs-bus:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 09871859 frs-bus:Director1 2024-10-01 2025-09-30 09871859 frs-bus:Director2 2024-10-01 2025-09-30 09871859 frs-countries:EnglandWales 2024-10-01 2025-09-30 09871859 2023-09-30 09871859 2024-09-30 09871859 2023-10-01 2024-09-30 09871859 frs-core:CurrentFinancialInstruments 2024-09-30 09871859 frs-core:Non-currentFinancialInstruments 2024-09-30 09871859 frs-core:ShareCapital 2024-09-30 09871859 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30
Registered number: 09871859
Lund & Law Interiors Limited
Unaudited Financial Statements
For The Year Ended 30 September 2025
BookSmart Accounting Limited
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 09871859
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 5,019 6,243
5,019 6,243
CURRENT ASSETS
Debtors 5 3,245 122,781
Cash at bank and in hand 3 188
3,248 122,969
Creditors: Amounts Falling Due Within One Year 6 (38,727 ) (213,232 )
NET CURRENT ASSETS (LIABILITIES) (35,479 ) (90,263 )
TOTAL ASSETS LESS CURRENT LIABILITIES (30,460 ) (84,020 )
Creditors: Amounts Falling Due After More Than One Year 7 - (6,701 )
NET LIABILITIES (30,460 ) (90,721 )
CAPITAL AND RESERVES
Called up share capital 8 2 2
Profit and Loss Account (30,462 ) (90,723 )
SHAREHOLDERS' FUNDS (30,460) (90,721)
Page 1
Page 2
For the year 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 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
Anthony Lund
Director
12/12/2025
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Lund & Law Interiors Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09871859 . The registered office is Gatehouse Farm, Far Westhouse, Ingleton, LA6 3NR.
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:
Freehold 0
Plant & Machinery 25% straight line
Motor Vehicles 20% straight line
Computer Equipment 20% straight line
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 5)
2 5
4. Tangible Assets
Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £
Cost
As at 1 October 2024 154 7,538 122 7,814
Additions - - 433 433
As at 30 September 2025 154 7,538 555 8,247
Depreciation
As at 1 October 2024 39 1,508 24 1,571
Provided during the period 39 1,508 110 1,657
As at 30 September 2025 78 3,016 134 3,228
Net Book Value
As at 30 September 2025 76 4,522 421 5,019
As at 1 October 2024 115 6,030 98 6,243
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5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 2,945 6,311
Other debtors 300 116,470
3,245 122,781
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 21,643 24,554
Bank loans and overdrafts 33,503 62,998
Other loans 8,335 -
Amounts owed to participating interests (109,924 ) -
Other creditors 80,859 111,584
Taxation and social security 4,311 14,096
38,727 213,232
7. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans - 6,701
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 2 2
Page 4