Acorah Software Products - Accounts Production 16.8.200 false true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 04687505 Mr S R Lynes Mrs H Ellis Mr S R Lynes iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04687505 2024-03-31 04687505 2025-03-31 04687505 2024-04-01 2025-03-31 04687505 frs-core:CurrentFinancialInstruments 2025-03-31 04687505 frs-core:Non-currentFinancialInstruments 2025-03-31 04687505 frs-core:ComputerEquipment 2025-03-31 04687505 frs-core:ComputerEquipment 2024-04-01 2025-03-31 04687505 frs-core:ComputerEquipment 2024-03-31 04687505 frs-core:FurnitureFittings 2025-03-31 04687505 frs-core:FurnitureFittings 2024-04-01 2025-03-31 04687505 frs-core:FurnitureFittings 2024-03-31 04687505 frs-core:NetGoodwill 2025-03-31 04687505 frs-core:NetGoodwill 2024-04-01 2025-03-31 04687505 frs-core:NetGoodwill 2024-03-31 04687505 frs-core:ShareCapital 2025-03-31 04687505 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 04687505 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 04687505 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 04687505 frs-bus:SmallEntities 2024-04-01 2025-03-31 04687505 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 04687505 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 04687505 frs-bus:OrdinaryShareClass2 2024-04-01 2025-03-31 04687505 frs-bus:OrdinaryShareClass2 2025-03-31 04687505 frs-bus:OrdinaryShareClass3 2024-04-01 2025-03-31 04687505 frs-bus:OrdinaryShareClass3 2025-03-31 04687505 frs-bus:Director1 2024-04-01 2025-03-31 04687505 frs-bus:Director2 2024-04-01 2025-03-31 04687505 frs-bus:CompanySecretary1 2024-04-01 2025-03-31 04687505 frs-countries:EnglandWales 2024-04-01 2025-03-31 04687505 2023-03-31 04687505 2024-03-31 04687505 2023-04-01 2024-03-31 04687505 frs-core:CurrentFinancialInstruments 2024-03-31 04687505 frs-core:Non-currentFinancialInstruments 2024-03-31 04687505 frs-core:ShareCapital 2024-03-31 04687505 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31 04687505 frs-bus:OrdinaryShareClass2 2023-04-01 2024-03-31 04687505 frs-bus:OrdinaryShareClass3 2023-04-01 2024-03-31
Registered number: 04687505
Behegan Lynes Limited
Unaudited Financial Statements
For The Year Ended 31 March 2025
Behegan Lynes
Accountancy & Taxation Advisers
Bank Chambers
Brook Street
Bishops Waltham
Hampshire
SO32 1AX
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 04687505
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 4,353 4,483
4,353 4,483
CURRENT ASSETS
Stocks 6 2,500 2,000
Debtors 7 76,195 107,973
Cash at bank and in hand 94,839 49,429
173,534 159,402
Creditors: Amounts Falling Due Within One Year 8 (108,055 ) (96,113 )
NET CURRENT ASSETS (LIABILITIES) 65,479 63,289
TOTAL ASSETS LESS CURRENT LIABILITIES 69,832 67,772
Creditors: Amounts Falling Due After More Than One Year 9 (3,333 ) (13,333 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (871 ) (896 )
NET ASSETS 65,628 53,543
CAPITAL AND RESERVES
Called up share capital 11 120 120
Profit and Loss Account 65,508 53,423
SHAREHOLDERS' FUNDS 65,628 53,543
Page 1
Page 2
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 S R Lynes
Director
Mrs H Ellis
Director
31 December 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
Behegan Lynes Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04687505 . The registered office is Bank Chambers, Brook Street, Bishops Waltham, Hampshire, SO32 1AX.
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. 
Rendering of services
Turnover from the rendering of services is recognised by reference to the level of work completed, which therefore includes an element of accrued income. 
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 over its estimated economic life of three 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:
Fixtures & Fittings 15% on reducing balance
Computer Equipment 25% on reducing balance & 20% on cost
2.5. 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.
2.6. Financial Instruments
The Company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in non-puttable ordinary shares.
Debtors
Short term debtors are measured at transaction price, less any impairment.
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.
...CONTINUED
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2.6. Financial Instruments - continued
Creditors
Short term creditors are measured at the transaction price.
2.7. 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 or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
2.8. Pensions
Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme.  Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate. 
2.9.
Employee benefits
Short term employee benefits, including holiday pay and other similar non monetary benefits, are recognised as an expense in the period in which they are incurred.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 13 (2024: 12)
13 12
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Page 5
4. Intangible Assets
Goodwill
£
Cost
As at 1 April 2024 114,584
As at 31 March 2025 114,584
Amortisation
As at 1 April 2024 114,584
As at 31 March 2025 114,584
Net Book Value
As at 31 March 2025 -
As at 1 April 2024 -
5. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 April 2024 19,905 15,846 35,751
Additions - 987 987
As at 31 March 2025 19,905 16,833 36,738
Depreciation
As at 1 April 2024 17,264 14,004 31,268
Provided during the period 397 720 1,117
As at 31 March 2025 17,661 14,724 32,385
Net Book Value
As at 31 March 2025 2,244 2,109 4,353
As at 1 April 2024 2,641 1,842 4,483
6. Stocks
2025 2024
£ £
Stock 2,500 2,000
Page 5
Page 6
7. Debtors
2025 2024
£ £
Due within one year
Trade debtors 56,919 85,035
Other debtors 19,276 22,938
76,195 107,973
8. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 3,564 1,456
Bank loans and overdrafts 10,000 10,000
Other creditors 26,436 34,285
Taxation and social security 68,055 50,372
108,055 96,113
9. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 3,333 13,333
10. Secured Creditors
Of the creditors the following amounts are secured by the UK Government, under the bounce back loan scheme.
2025 2024
£ £
Bank loans and overdrafts 13,333 23,333
11. Share Capital
2025 2024
Allotted, called up and fully paid £ £
100 Ordinary A shares of £ 1 each 100 100
20 Ordinary B shares of £ 1 each 20 20
120 120
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