Acorah Software Products - Accounts Production 16.8.310 false true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 09508174 Mr Ionel-Leonard Buca iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09508174 2024-03-31 09508174 2025-03-31 09508174 2024-04-01 2025-03-31 09508174 frs-core:CurrentFinancialInstruments 2025-03-31 09508174 frs-core:ComputerEquipment 2025-03-31 09508174 frs-core:ComputerEquipment 2024-04-01 2025-03-31 09508174 frs-core:ComputerEquipment 2024-03-31 09508174 frs-core:FurnitureFittings 2025-03-31 09508174 frs-core:FurnitureFittings 2024-04-01 2025-03-31 09508174 frs-core:FurnitureFittings 2024-03-31 09508174 frs-core:MotorVehicles 2025-03-31 09508174 frs-core:MotorVehicles 2024-04-01 2025-03-31 09508174 frs-core:MotorVehicles 2024-03-31 09508174 frs-core:PlantMachinery 2025-03-31 09508174 frs-core:PlantMachinery 2024-04-01 2025-03-31 09508174 frs-core:PlantMachinery 2024-03-31 09508174 frs-core:ShareCapital 2025-03-31 09508174 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 09508174 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 09508174 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 09508174 frs-bus:SmallEntities 2024-04-01 2025-03-31 09508174 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 09508174 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 09508174 frs-bus:Director1 2024-04-01 2025-03-31 09508174 frs-countries:EnglandWales 2024-04-01 2025-03-31 09508174 2023-03-31 09508174 2024-03-31 09508174 2023-04-01 2024-03-31 09508174 frs-core:CurrentFinancialInstruments 2024-03-31 09508174 frs-core:ShareCapital 2024-03-31 09508174 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: 09508174
Leonard Buca Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2025
Anderson Ross Accounting & Tax Ltd
G-05 Davenport House
16 Pepper Street
London
E14 9RP
Leonard Buca Ltd
Contents
Contents

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

Page 1
Leonard Buca Ltd
Balance Sheet
As At 31 March 2025
Balance Sheet
Registered number: 09508174

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 380,928 |  | 416,602
|  |  | 380,928 |  | 416,602
CURRENT ASSETS
Debtors | 5 | 560,096 |  | 599,871 |
Cash at bank and in hand |  | 478,642 |  | 244,761 |
|  | 1,038,738 |  | 844,632 |
Creditors: Amounts Falling Due Within One Year | 6 | (344,807 ) |  | (392,348 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 693,931 |  | 452,284
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 1,074,859 |  | 868,886
NET ASSETS |  |  | 1,074,859 |  | 868,886
CAPITAL AND RESERVES
Called up share capital | 7 |  | 100 |  | 100
Profit and Loss Account |  |  | 1,074,759 |  | 868,786
SHAREHOLDERS' FUNDS |  |  | 1,074,859 |  | 868,886

Page 1
Page 2
Leonard Buca Ltd
Balance Sheet (continued)
As At 31 March 2025
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 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 Ionel-Leonard Buca Director
22 January 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Leonard Buca Ltd
Notes to the Financial Statements
For The Year Ended 31 March 2025
Notes to the Financial Statements
1. General Information
Leonard Buca Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 09508174 . The registered office is 16 Pepper Street, London, E14 9RP.
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.
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:

Plant & Machinery | over 5 years
Motor Vehicles | over 4 years
Fixtures & Fittings | over 5 years
Computer Equipment | over 5 years

2.4. Taxation
Income tax expense represents the sum of the tax currently payable.
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2024: 2)
3 2
Page 3
Page 4
Leonard Buca Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
4. Tangible Assets

| Plant & Machinery | Motor Vehicles | Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Cost
As at 1 April 2024 | 1,046,133 | - | 6,874 | 6,526 | 1,059,533
Additions | 226,648 | 53,900 | - | - | 280,548
Disposals | (201,269 ) | - | - | - | (201,269 )
As at 31 March 2025 | 1,071,512 | 53,900 | 6,874 | 6,526 | 1,138,812
Depreciation
As at 1 April 2024 | 634,475 | - | 4,164 | 4,292 | 642,931
Provided during the period | 236,300 | 13,475 | 488 | 402 | 250,665
Disposals | (135,712 ) | - | - | - | (135,712 )
As at 31 March 2025 | 735,063 | 13,475 | 4,652 | 4,694 | 757,884
Net Book Value
As at 31 March 2025 | 336,449 | 40,425 | 2,222 | 1,832 | 380,928
As at 1 April 2024 | 411,658 | - | 2,710 | 2,234 | 416,602

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 204,051 |  | 296,536
Other debtors | 7,611 |  | 6,801
Amounts owed by associates | 348,434 |  | 296,534
| 560,096 |  | 599,871

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 94,596 |  | 138,998
Corporation tax | 63,593 |  | 96,391
Other taxes and social security | 2,608 |  | 259
VAT | 153,651 |  | 120,307
Net wages | 4,633 |  | 4,817
Accruals and deferred income | 9,126 |  | 14,976
Director's loan account | 16,600 |  | 16,600
| 344,807 |  | 392,348

Page 4
Page 5
Leonard Buca Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
7. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

8. Dividends

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
On equity shares:
Final dividend paid | 36,000 |  | 36,700

9. Related Party Transactions
Included in debtors falling due within one year is an amount of £348,434 (2024: £296,534) due from an associate company, a company owned by the same director. The loan is interest free.
Included in creditors falling due within one year is an amount of £16,600 (2024: £16,600) payable to the director. The loan is interest free.
Page 5