Acorah Software Products - Accounts Production 16.5.460 false true 31 December 2023 1 January 2023 false 1 January 2024 31 December 2024 31 December 2024 10677486 Mr R M Buck Mr S N Khan Mr S P Parle iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10677486 2023-12-31 10677486 2024-12-31 10677486 2024-01-01 2024-12-31 10677486 frs-core:CurrentFinancialInstruments 2024-12-31 10677486 frs-core:Non-currentFinancialInstruments 2024-12-31 10677486 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-12-31 10677486 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-01-01 2024-12-31 10677486 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-12-31 10677486 frs-core:SharePremium 2024-12-31 10677486 frs-core:ShareCapital 2024-12-31 10677486 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 10677486 frs-bus:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 10677486 frs-bus:FilletedAccounts 2024-01-01 2024-12-31 10677486 frs-bus:SmallEntities 2024-01-01 2024-12-31 10677486 frs-bus:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 10677486 frs-bus:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 10677486 frs-core:UnlistedNon-exchangeTraded 2024-12-31 10677486 frs-core:UnlistedNon-exchangeTraded 2023-12-31 10677486 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2023-12-31 10677486 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2024-12-31 10677486 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-12-31 10677486 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-12-31 10677486 frs-bus:Director1 2024-01-01 2024-12-31 10677486 frs-bus:Director2 2024-01-01 2024-12-31 10677486 frs-bus:Director3 2024-01-01 2024-12-31 10677486 frs-countries:EnglandWales 2024-01-01 2024-12-31 10677486 2022-12-31 10677486 2023-12-31 10677486 2023-01-01 2023-12-31 10677486 frs-core:CurrentFinancialInstruments 2023-12-31 10677486 frs-core:Non-currentFinancialInstruments 2023-12-31 10677486 frs-core:SharePremium 2023-12-31 10677486 frs-core:ShareCapital 2023-12-31 10677486 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31
Lars Pasta Limited
Unaudited Financial Statements
For The Year Ended 31 December 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 10677486
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 991,089 1,046,657
Investments 5 200 200
991,289 1,046,857
CURRENT ASSETS
Debtors 6 292,928 885,648
Cash at bank and in hand 3,852 32,670
296,780 918,318
Creditors: Amounts Falling Due Within One Year 7 (887,112 ) (872,996 )
NET CURRENT ASSETS (LIABILITIES) (590,332 ) 45,322
TOTAL ASSETS LESS CURRENT LIABILITIES 400,957 1,092,179
Creditors: Amounts Falling Due After More Than One Year 8 (1,196,861 ) (1,074,667 )
NET (LIABILITIES)/ASSETS (795,904 ) 17,512
CAPITAL AND RESERVES
Called up share capital 9 17,026 17,026
Share premium account 983,064 983,064
Profit and Loss Account (1,795,994 ) (982,578 )
SHAREHOLDERS' FUNDS (795,904) 17,512
Page 1
Page 2
For the year ending 31 December 2024 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 R M Buck
Director
24 December 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
Lars Pasta Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10677486 . The registered office is Main Course Partners One Canada Square, 9th Floor, London, E14 5AA.
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.
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 Straight line over 25 years
3. Average Number of Employees
The average number of employees, including directors, during the year was as follows: 3 (2023: 3)
3 3
4. Tangible Assets
Land & Property
Leasehold
£
Cost
As at 1 January 2024 2,100,855
As at 31 December 2024 2,100,855
Depreciation
As at 1 January 2024 1,054,198
Provided during the period 55,568
As at 31 December 2024 1,109,766
Net Book Value
As at 31 December 2024 991,089
As at 1 January 2024 1,046,657
Page 3
Page 4
5. Investments
Unlisted
£
Cost or Valuation
As at 1 January 2024 200
As at 31 December 2024 200
Provision
As at 1 January 2024 -
As at 31 December 2024 -
Net Book Value
As at 31 December 2024 200
As at 1 January 2024 200
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 18,331 20,397
Amounts owed by group undertakings 268,005 199,471
Other debtors 6,592 665,780
292,928 885,648
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 22,117 -
Bank loans and overdrafts 710,443 725,300
Other creditors 149,200 143,800
Taxation and social security 5,352 3,896
887,112 872,996
Included within Other creditors above are unsecured loans from the director(s) of (2023 - ). These loans are interest free and repayable on demand / These loans are repayable on demand, and interest is charged at a rate of up to 15% per annum, at the discretion of the director(s).
8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 36,835 31,641
Other creditors 1,160,026 1,043,026
1,196,861 1,074,667
9. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 17,026 17,026
Page 4