Acorah Software Products - Accounts Production 16.8.310 false true 30 November 2024 1 December 2023 false 1 December 2024 30 November 2025 30 November 2025 14468302 Mr Christian Cowling Mrs Victoria Cowling iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 14468302 2024-11-30 14468302 2025-11-30 14468302 2024-12-01 2025-11-30 14468302 frs-core:CurrentFinancialInstruments 2025-11-30 14468302 frs-core:ComputerEquipment 2025-11-30 14468302 frs-core:ComputerEquipment 2024-12-01 2025-11-30 14468302 frs-core:ComputerEquipment 2024-11-30 14468302 frs-core:FurnitureFittings 2025-11-30 14468302 frs-core:FurnitureFittings 2024-12-01 2025-11-30 14468302 frs-core:FurnitureFittings 2024-11-30 14468302 frs-core:ShareCapital 2025-11-30 14468302 frs-core:RetainedEarningsAccumulatedLosses 2025-11-30 14468302 frs-bus:PrivateLimitedCompanyLtd 2024-12-01 2025-11-30 14468302 frs-bus:FilletedAccounts 2024-12-01 2025-11-30 14468302 frs-bus:SmallEntities 2024-12-01 2025-11-30 14468302 frs-bus:AuditExempt-NoAccountantsReport 2024-12-01 2025-11-30 14468302 frs-bus:SmallCompaniesRegimeForAccounts 2024-12-01 2025-11-30 14468302 frs-core:ListedExchangeTraded 2025-11-30 14468302 frs-core:ListedExchangeTraded 2024-11-30 14468302 frs-core:CostValuation frs-core:ListedExchangeTraded 2024-11-30 14468302 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2025-11-30 14468302 frs-core:CostValuation frs-core:ListedExchangeTraded 2025-11-30 14468302 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2024-11-30 14468302 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2025-11-30 14468302 frs-bus:Director1 2024-12-01 2025-11-30 14468302 frs-bus:Director1 2024-11-30 14468302 frs-bus:Director1 2025-11-30 14468302 frs-bus:Director2 2024-12-01 2025-11-30 14468302 frs-countries:EnglandWales 2024-12-01 2025-11-30 14468302 2023-11-30 14468302 2024-11-30 14468302 2023-12-01 2024-11-30 14468302 frs-core:CurrentFinancialInstruments 2024-11-30 14468302 frs-core:ShareCapital 2024-11-30 14468302 frs-core:RetainedEarningsAccumulatedLosses 2024-11-30
Registered number: 14468302
LHE Design Ltd
Unaudited Financial Statements
For The Year Ended 30 November 2025
LHE Design Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
LHE Design Ltd
Balance Sheet
As At 30 November 2025
Balance Sheet
Registered number: 14468302

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 1,772 |  | 1,851
Investments | 5 |  | 6,333 |  | -
|  |  | 8,105 |  | 1,851
CURRENT ASSETS
Debtors | 6 | 42,906 |  | 5,951 |
Cash at bank and in hand |  | 25,786 |  | 46,399 |
|  | 68,692 |  | 52,350 |
Creditors: Amounts Falling Due Within One Year | 7 | (50,431 ) |  | (36,173 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 18,261 |  | 16,177
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 26,366 |  | 18,028
NET ASSETS |  |  | 26,366 |  | 18,028
CAPITAL AND RESERVES
Called up share capital | 8 |  | 200 |  | 200
Profit and Loss Account |  |  | 26,166 |  | 17,828
SHAREHOLDERS' FUNDS |  |  | 26,366 |  | 18,028

Page 1
Page 2
LHE Design Ltd
Balance Sheet (continued)
As At 30 November 2025
For the year ending 30 November 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 Christian Cowling Director
13 January 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
LHE Design Ltd
Notes to the Financial Statements
For The Year Ended 30 November 2025
Notes to the Financial Statements
1. General Information
LHE Design Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 14468302 .
The address of its registered office is:
6 Houndiscombe Road
Plymouth
Devon
PL4 6HH
United Kingdom
The principal place of business is:
18 Vapron Road
Mannamead
Plymouth
Devon
PL3 5NJ
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
Summary of significant accounting policies and key accounting estimates
The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.
Statement of compliance
These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).
Basis of preparation
These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.
2.2. Turnover
Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.
Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Fixtures & Fittings | 25% Reducing Balance
Office Equipment | 25% Reducing Balance

2.4. Taxation
The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.
The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.
Page 3
Page 4
LHE Design Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 November 2025
2.5. Pensions
Defined contribution pension obligation
A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
4. Tangible Assets

| Fixtures & Fittings | Office Equipment | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 December 2024 | 1,036 | 1,541 | 2,577
Additions | 300 | 180 | 480
As at 30 November 2025 | 1,336 | 1,721 | 3,057
Depreciation
As at 1 December 2024 | 259 | 467 | 726
Provided during the period | 250 | 309 | 559
As at 30 November 2025 | 509 | 776 | 1,285
Net Book Value
As at 30 November 2025 | 827 | 945 | 1,772
As at 1 December 2024 | 777 | 1,074 | 1,851

Page 4
Page 5
LHE Design Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 November 2025
5. Investments

| Listed
--- | ---
| £
Cost or Valuation
As at 1 December 2024 | -
Additions | 6,333
As at 30 November 2025 | 6,333
Provision
As at 1 December 2024 | -
As at 30 November 2025 | -
Net Book Value
As at 30 November 2025 | 6,333
As at 1 December 2024 | -

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 31,598 |  | 5,951
Other debtors | 11,308 |  | -
| 42,906 |  | 5,951

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 12,342 |  | 902
Other creditors | 7,841 |  | 6,186
Taxation and social security | 30,248 |  | 29,085
| 50,431 |  | 36,173

8. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 200 |  | 200

9. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:

| As at 1 December 2024 | Amounts advanced | Amounts repaid | Amounts written off | As at 30 November 2025
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mr Christian Cowling | (2,567 ) | 49,180 | (35,306 ) | - | 11,307

Interest on the above loan is charged at the official HMRC interest rate.
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