Acorah Software Products - Accounts Production 16.8.200 false true true 30 April 2024 1 May 2023 false 1 May 2024 30 April 2025 30 April 2025 09066600 Mr Wukung Chuang Mr Shuai Hu iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09066600 2024-04-30 09066600 2025-04-30 09066600 2024-05-01 2025-04-30 09066600 frs-core:CurrentFinancialInstruments 2025-04-30 09066600 frs-core:Non-currentFinancialInstruments 2025-04-30 09066600 frs-core:BetweenOneFiveYears 2025-04-30 09066600 frs-core:ComputerEquipment 2025-04-30 09066600 frs-core:ComputerEquipment 2024-05-01 2025-04-30 09066600 frs-core:ComputerEquipment 2024-04-30 09066600 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-05-01 2025-04-30 09066600 frs-core:FurnitureFittings 2025-04-30 09066600 frs-core:FurnitureFittings 2024-05-01 2025-04-30 09066600 frs-core:FurnitureFittings 2024-04-30 09066600 frs-core:MotorVehicles 2025-04-30 09066600 frs-core:MotorVehicles 2024-05-01 2025-04-30 09066600 frs-core:MotorVehicles 2024-04-30 09066600 frs-core:OtherResidualIntangibleAssets 2025-04-30 09066600 frs-core:OtherResidualIntangibleAssets 2024-05-01 2025-04-30 09066600 frs-core:OtherResidualIntangibleAssets 2024-04-30 09066600 frs-core:PlantMachinery 2025-04-30 09066600 frs-core:PlantMachinery 2024-05-01 2025-04-30 09066600 frs-core:PlantMachinery 2024-04-30 09066600 frs-core:ShareCapital 2025-04-30 09066600 frs-core:RetainedEarningsAccumulatedLosses 2025-04-30 09066600 frs-bus:PrivateLimitedCompanyLtd 2024-05-01 2025-04-30 09066600 frs-bus:FilletedAccounts 2024-05-01 2025-04-30 09066600 frs-bus:SmallEntities 2024-05-01 2025-04-30 09066600 frs-bus:AuditExempt-NoAccountantsReport 2024-05-01 2025-04-30 09066600 frs-bus:SmallCompaniesRegimeForAccounts 2024-05-01 2025-04-30 09066600 frs-bus:Director1 2024-05-01 2025-04-30 09066600 frs-bus:Director2 2024-05-01 2025-04-30 09066600 frs-countries:EnglandWales 2024-05-01 2025-04-30 09066600 2023-04-30 09066600 2024-04-30 09066600 2023-05-01 2024-04-30 09066600 frs-core:CurrentFinancialInstruments 2024-04-30 09066600 frs-core:Non-currentFinancialInstruments 2024-04-30 09066600 frs-core:BetweenOneFiveYears 2024-04-30 09066600 frs-core:ShareCapital 2024-04-30 09066600 frs-core:RetainedEarningsAccumulatedLosses 2024-04-30
Registered number: 09066600
LT Smart Ltd
Unaudited Financial Statements
For The Year Ended 30 April 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 09066600
2025 2024
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 993 1,248
Tangible Assets 5 42,480 19,072
43,473 20,320
CURRENT ASSETS
Stocks 6 3,250 3,525
Debtors 7 201,294 168,144
Cash at bank and in hand 24,860 35,816
229,404 207,485
Creditors: Amounts Falling Due Within One Year 8 (198,192 ) (183,492 )
NET CURRENT ASSETS (LIABILITIES) 31,212 23,993
TOTAL ASSETS LESS CURRENT LIABILITIES 74,685 44,313
Creditors: Amounts Falling Due After More Than One Year 9 (31,231 ) (8,441 )
NET ASSETS 43,454 35,872
CAPITAL AND RESERVES
Called up share capital 11 10,530 10,530
Profit and Loss Account 32,924 25,342
SHAREHOLDERS' FUNDS 43,454 35,872
Page 1
Page 2
For the year ending 30 April 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 Wukung Chuang
Director
24/11/2025
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
LT Smart Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 09066600 . The registered office is 23a Buckingham Avenue, Slough Trading Estate, Slough, Berkshire, SL1 4QA.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

The company's functional and presentational currency is GBP.
2.2. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
2.3. Turnover
Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the
Company and the revenue can be reliably measured. Revenue is measured as the fair value of the
consideration received or receivable, excluding discounts, rebates, value added tax and other sales
taxes. The following criteria must also be met before revenue is recognised:
Sale of goods
Revenue from the sale of goods is recognised when all of the following conditions are satisfied:
  • the Company has transferred the significant risks and rewards of ownership to the buyer;
  • the Company retains neither continuing managerial involvement to the degree usuallyassociated with ownership nor effective control over the goods sold;
  • the amount of revenue can be measured reliably;
  • it is probable that the Company will receive the consideration due under the transaction; and
  • the costs incurred or to be incurred in respect of the transaction can be measured reliably.
2.4. Intangible Fixed Assets and Amortisation - Other Intangible
Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years.
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:
Plant & Machinery 10% reducing balance
Motor Vehicles 20% reducing balance
Fixtures & Fittings 10% reducing balance
Computer Equipment 25% reducing balance
Page 3
Page 4
2.6. 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.
2.7. Stocks and Work in Progress
Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a weighted average basis. Work in progress and finished goods include labour and attributable overheads.

At each balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.
2.8. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.9. 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 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.
2.10. 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.
2.11. Debtors
Short term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

2.12. Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
Page 4
Page 5
2.13. Creditors
Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

3. Average Number of Employees
Average number of employees, including directors, during the year was: 5 (2024: 4)
5 4
4. Intangible Assets
Other
£
Cost
As at 1 May 2024 2,555
As at 30 April 2025 2,555
Amortisation
As at 1 May 2024 1,307
Provided during the period 255
As at 30 April 2025 1,562
Net Book Value
As at 30 April 2025 993
As at 1 May 2024 1,248
5. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 May 2024 4,611 15,495 3,106 12,405 35,617
Additions 28,839 - - 1,142 29,981
As at 30 April 2025 33,450 15,495 3,106 13,547 65,598
Depreciation
As at 1 May 2024 1,250 5,578 671 9,046 16,545
Provided during the period 3,220 1,985 243 1,125 6,573
As at 30 April 2025 4,470 7,563 914 10,171 23,118
Net Book Value
As at 30 April 2025 28,980 7,932 2,192 3,376 42,480
As at 1 May 2024 3,361 9,917 2,435 3,359 19,072
6. Stocks
2025 2024
£ £
Finished goods 3,250 3,525
Page 5
Page 6
7. Debtors
2025 2024
£ £
Due within one year
Trade debtors 106,813 121,677
Other debtors 94,481 46,467
201,294 168,144
8. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 78,476 88,367
Other loans - 15,000
Other creditors 104,452 73,479
Taxation and social security 15,264 6,646
198,192 183,492
9. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 31,231 8,441
10. Obligations Under Finance Leases and Hire Purchase
2025 2024
£ £
The future minimum finance lease payments are as follows:
Later than one year and not later than five years 33,013 10,808
Less: Finance charges allocated to future periods 1,782 2,367
31,231 8,441
11. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 10,530 10,530
Page 6