Acorah Software Products - Accounts Production 16.8.310 false true 31 December 2023 1 January 2023 false 1 January 2024 31 December 2024 31 December 2024 01278183 Mr G C Allen Mrs G Currie Mr B G Currie Mr B S Robbins Mr N R Rawlings iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 01278183 2023-12-31 01278183 2024-12-31 01278183 2024-01-01 2024-12-31 01278183 frs-core:FurnitureFittings 2024-01-01 2024-12-31 01278183 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-01-01 2024-12-31 01278183 frs-core:SharePremium 2024-12-31 01278183 frs-core:ShareCapital 2024-12-31 01278183 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 01278183 frs-bus:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 01278183 frs-bus:AbridgedAccounts 2024-01-01 2024-12-31 01278183 frs-bus:SmallEntities 2024-01-01 2024-12-31 01278183 frs-bus:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 01278183 frs-bus:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 01278183 frs-core:CostValuation 2023-12-31 01278183 frs-core:CostValuation 2024-12-31 01278183 frs-core:ProvisionsForImpairmentInvestments 2023-12-31 01278183 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2024-12-31 01278183 frs-core:ProvisionsForImpairmentInvestments 2024-12-31 01278183 frs-bus:Director1 2024-01-01 2024-12-31 01278183 frs-bus:Director2 2024-01-01 2024-12-31 01278183 frs-bus:Director3 2024-01-01 2024-12-31 01278183 frs-bus:Director4 2024-01-01 2024-12-31 01278183 frs-bus:CompanySecretary1 2024-01-01 2024-12-31 01278183 frs-countries:EnglandWales 2024-01-01 2024-12-31 01278183 2022-12-31 01278183 2023-12-31 01278183 2023-01-01 2023-12-31 01278183 frs-core:SharePremium 2023-12-31 01278183 frs-core:ShareCapital 2023-12-31 01278183 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31
Registered number: 01278183
Larasian Limited
Unaudited ABRIDGED Financial Statements
For The Year Ended 31 December 2024
Larasian Limited
Contents
Contents

| Page
--- | ---
Abridged Statement of Financial Position | 1—2
Notes to the Abridged Financial Statements | 3—5

Page 1
Larasian Limited
Abridged Statement of Financial Position
As At 31 December 2024
Abridged Statement of Financial Position
Registered number: 01278183

| 2024 | 2023
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 3,776,916 |  | 3,483,848
Investment Properties | 5 |  | 10,318,000 |  | 8,185,000
Investments | 6 |  | 100,179 |  | 200,179
|  |  | 14,195,095 |  | 11,869,027
CURRENT ASSETS
Stocks |  | 1,966,648 |  | 1,966,648 |
Debtors | 7 | 5,538,962 |  | 4,864,311 |
Investments |  | 19,500,000 |  | 24,000,000 |
Cash at bank and in hand |  | 1,037,277 |  | 842,118 |
|  | 28,042,887 |  | 31,673,077 |
Creditors: Amounts Falling Due Within One Year |  | (170,531 ) |  | (657,089 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 27,872,356 |  | 31,015,988
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 42,067,451 |  | 42,885,015
NET ASSETS |  |  | 42,067,451 |  | 42,885,015
CAPITAL AND RESERVES
Called up share capital | 8 |  | 328 |  | 328
Share premium account |  |  | 1,450,597 |  | 1,450,597
Income Statement |  |  | 40,616,526 |  | 41,434,090
SHAREHOLDERS' FUNDS |  |  | 42,067,451 |  | 42,885,015

Page 1
Page 2
Larasian Limited
Abridged Statement of Financial Position (continued)
As At 31 December 2024
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 Income Statement.
All of the company's members have consented to the preparation of an Abridged Income Statement and an Abridged Statement of Financial Position for the year end 31 December 2024 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board

Mr B G Currie Director
12/01/2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Larasian Limited
Notes to the Abridged Financial Statements
For The Year Ended 31 December 2024
Notes to the Abridged Financial Statements
1. General Information
Larasian Limited is a private company, limited by shares, incorporated in England & Wales, registered number 01278183 . The registered office is 11 Glasshouse Studios, Fryern Court Road, Burgate, Fordingbridge, SP6 1QX.
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 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 | written off over 50 years
Fixtures & Fittings | written off over 3 to 10 years

2.4. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the income statement.
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 17 (2023: 15)
17 15
Page 3
Page 4
Larasian Limited
Notes to the Abridged Financial Statements (continued)
For The Year Ended 31 December 2024
4. Tangible Assets

| Total
--- | ---
| £
Cost
As at 1 January 2024 | 3,964,824
Additions | 413,912
As at 31 December 2024 | 4,378,736
Depreciation
As at 1 January 2024 | 480,976
Provided during the period | 120,844
As at 31 December 2024 | 601,820
Net Book Value
As at 31 December 2024 | 3,776,916
As at 1 January 2024 | 3,483,848

5. Investment Property

| 2024
--- | ---
| £
Fair Value
As at 1 January 2024 | 8,185,000
Additions | 2,133,000
As at 31 December 2024 | 10,318,000

6. Investments

| Total
--- | ---
| £
Cost or Valuation
As at 1 January 2024 | 250,179
As at 31 December 2024 | 250,179
Provision
As at 1 January 2024 | 50,000
Added in period | 100,000
As at 31 December 2024 | 150,000
Net Book Value
As at 31 December 2024 | 100,179
As at 1 January 2024 | 200,179

7. Debtors

| 2024 |  | 2023
--- | --- | --- | ---
| £ |  | £
Due after more than one year
Amounts owed by participating interests | - |  | 88,000

Page 4
Page 5
Larasian Limited
Notes to the Abridged Financial Statements (continued)
For The Year Ended 31 December 2024
8. Share Capital

| 2024 |  | 2023
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 328 |  | 328

Page 5