Acorah Software Products - Accounts Production 16.8.200 false true 30 April 2024 1 May 2023 false 1 May 2024 30 April 2025 30 April 2025 08511158 Mr Marios Takousies MARCH MUTUAL SECRETARIAL SERVICES LTD iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08511158 2024-04-30 08511158 2025-04-30 08511158 2024-05-01 2025-04-30 08511158 frs-core:CurrentFinancialInstruments 2025-04-30 08511158 frs-core:ComputerEquipment 2025-04-30 08511158 frs-core:ComputerEquipment 2024-05-01 2025-04-30 08511158 frs-core:ComputerEquipment 2024-04-30 08511158 frs-core:ShareCapital 2025-04-30 08511158 frs-core:RetainedEarningsAccumulatedLosses 2025-04-30 08511158 frs-bus:PrivateLimitedCompanyLtd 2024-05-01 2025-04-30 08511158 frs-bus:FilletedAccounts 2024-05-01 2025-04-30 08511158 frs-bus:SmallEntities 2024-05-01 2025-04-30 08511158 frs-bus:AuditExemptWithAccountantsReport 2024-05-01 2025-04-30 08511158 frs-bus:SmallCompaniesRegimeForAccounts 2024-05-01 2025-04-30 08511158 frs-bus:Director1 2024-05-01 2025-04-30 08511158 frs-bus:CompanySecretary1 2024-05-01 2025-04-30 08511158 frs-countries:EnglandWales 2024-05-01 2025-04-30 08511158 2023-04-30 08511158 2024-04-30 08511158 2023-05-01 2024-04-30 08511158 frs-core:CurrentFinancialInstruments 2024-04-30 08511158 frs-core:ShareCapital 2024-04-30 08511158 frs-core:RetainedEarningsAccumulatedLosses 2024-04-30
Registered number: 08511158
Light and Bold Creative Limited
Unaudited Financial Statements
For The Year Ended 30 April 2025
March Mutual Ltd
F25 Waterfront Studios
1 Dock Road
London
E16 1AH
Light and Bold Creative Limited
Contents
Contents

| Page
--- | ---
Accountants' Report | 1
Balance Sheet | 2—3
Notes to the Financial Statements | 4—5

Page 1
Light and Bold Creative Limited
Accountants' Report
For The Year Ended 30 April 2025
Accountants' Report
Report to the director on the preparation of the unaudited statutory accounts of Light and Bold Creative Limited For The Year Ended 30 April 2025
To assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Light and Bold Creative Limited which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.
As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.
This report is made to the director of Light and Bold Creative Limited , as a body, in accordance with the terms of our engagement letter dated 30 May 2019. Our work has been undertaken solely to prepare for your approval the accounts of Light and Bold Creative Limited and state those matters that we have agreed to state to the director of Light and Bold Creative Limited , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Light and Bold Creative Limited and its director as a body for our work or for this report.
It is your duty to ensure that Light and Bold Creative Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Light and Bold Creative Limited . You consider that Light and Bold Creative Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of Light and Bold Creative Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

15 December 2025

March Mutual Ltd
F25 Waterfront Studios
1 Dock Road
London
E16 1AH
Page 1
Page 2
Light and Bold Creative Limited
Balance Sheet
As At 30 April 2025
Balance Sheet
Registered number: 08511158

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 3 |  | 800 |  | 437
|  |  | 800 |  | 437
CURRENT ASSETS
Cash at bank and in hand |  | 16,452 |  | 18,663 |
|  | 16,452 |  | 18,663 |
Creditors: Amounts Falling Due Within One Year | 4 | (360 ) |  | (360 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 16,092 |  | 18,303
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 16,892 |  | 18,740
NET ASSETS |  |  | 16,892 |  | 18,740
CAPITAL AND RESERVES
Called up share capital | 5 |  | 1 |  | 1
Profit and Loss Account |  |  | 16,891 |  | 18,739
SHAREHOLDERS' FUNDS |  |  | 16,892 |  | 18,740

Page 2
Page 3
Light and Bold Creative Limited
Balance Sheet (continued)
As At 30 April 2025
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 member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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 Marios Takousies Director
15 December 2025

The notes on pages 4 to 5 form part of these financial statements.
Page 3
Page 4
Light and Bold Creative Limited
Notes to the Financial Statements
For The Year Ended 30 April 2025
Notes to the Financial Statements
1. Accounting Policies
1.1. 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.
1.2. 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

1.3. 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 year 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.
2. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2024: NIL)
- -
3. Tangible Assets

| Computer Equipment
--- | ---
| £
Cost
As at 1 May 2024 | 7,654
Additions | 1,199
As at 30 April 2025 | 8,853
Depreciation
As at 1 May 2024 | 7,217
Provided during the period | 836
As at 30 April 2025 | 8,053
Net Book Value
As at 30 April 2025 | 800
As at 1 May 2024 | 437

Page 4
Page 5
Light and Bold Creative Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 April 2025
4. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Accruals and deferred income | 360 |  | 360

5. Share Capital

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

6. Dividends

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
On equity shares:
Final dividend paid | 500 |  | 1,309

Page 5