Acorah Software Products - Accounts Production 16.8.310 false true 30 June 2024 1 July 2023 false 1 July 2024 30 June 2025 30 June 2025 07282649 Mr Nicholas Labocha iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07282649 2024-06-30 07282649 2025-06-30 07282649 2024-07-01 2025-06-30 07282649 frs-core:CurrentFinancialInstruments 2025-06-30 07282649 frs-core:Non-currentFinancialInstruments 2025-06-30 07282649 frs-core:ComputerEquipment 2025-06-30 07282649 frs-core:ComputerEquipment 2024-07-01 2025-06-30 07282649 frs-core:ComputerEquipment 2024-06-30 07282649 frs-core:FurnitureFittings 2025-06-30 07282649 frs-core:FurnitureFittings 2024-07-01 2025-06-30 07282649 frs-core:FurnitureFittings 2024-06-30 07282649 frs-core:NetGoodwill 2025-06-30 07282649 frs-core:NetGoodwill 2024-07-01 2025-06-30 07282649 frs-core:NetGoodwill 2024-06-30 07282649 frs-core:PlantMachinery 2025-06-30 07282649 frs-core:PlantMachinery 2024-07-01 2025-06-30 07282649 frs-core:PlantMachinery 2024-06-30 07282649 frs-core:ShareCapital 2025-06-30 07282649 frs-core:RetainedEarningsAccumulatedLosses 2025-06-30 07282649 frs-bus:PrivateLimitedCompanyLtd 2024-07-01 2025-06-30 07282649 frs-bus:FilletedAccounts 2024-07-01 2025-06-30 07282649 frs-bus:SmallEntities 2024-07-01 2025-06-30 07282649 frs-bus:AuditExempt-NoAccountantsReport 2024-07-01 2025-06-30 07282649 frs-bus:SmallCompaniesRegimeForAccounts 2024-07-01 2025-06-30 07282649 frs-bus:Director1 2024-07-01 2025-06-30 07282649 frs-bus:Director1 2024-06-30 07282649 frs-bus:Director1 2025-06-30 07282649 frs-countries:EnglandWales 2024-07-01 2025-06-30 07282649 2023-06-30 07282649 2024-06-30 07282649 2023-07-01 2024-06-30 07282649 frs-core:CurrentFinancialInstruments 2024-06-30 07282649 frs-core:Non-currentFinancialInstruments 2024-06-30 07282649 frs-core:ShareCapital 2024-06-30 07282649 frs-core:RetainedEarningsAccumulatedLosses 2024-06-30
Registered number: 07282649
Labocha & Upton Ltd
Unaudited Financial Statements
For The Year Ended 30 June 2025
Labocha & Upton Ltd
Contents
Contents

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

Page 1
Labocha & Upton Ltd
Balance Sheet
As At 30 June 2025
Balance Sheet
Registered number: 07282649

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 103,342 |  | 85,200
Tangible Assets | 5 |  | 40,369 |  | 3,539
|  |  | 143,711 |  | 88,739
CURRENT ASSETS
Debtors | 6 | 64,996 |  | 20,481 |
Cash at bank and in hand |  | 43,657 |  | 43,848 |
|  | 108,653 |  | 64,329 |
Creditors: Amounts Falling Due Within One Year | 7 | (119,494 ) |  | (60,402 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (10,841 ) |  | 3,927
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 132,870 |  | 92,666
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (70,128 ) |  | (57,119 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (7,670 ) |  | (672 )
NET ASSETS |  |  | 55,072 |  | 34,875
CAPITAL AND RESERVES
Called up share capital | 9 |  | 100 |  | 100
Profit and Loss Account |  |  | 54,972 |  | 34,775
SHAREHOLDERS' FUNDS |  |  | 55,072 |  | 34,875

Page 1
Page 2
Labocha & Upton Ltd
Balance Sheet (continued)
As At 30 June 2025
For the year ending 30 June 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 Nicholas Labocha Director
4 February 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Labocha & Upton Ltd
Notes to the Financial Statements
For The Year Ended 30 June 2025
Notes to the Financial Statements
1. General Information
Labocha & Upton Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 07282649 . The registered office is 33 Church Street, Wellington, Telford, Shropshire, TF1 1DG.
The financial statements are presented in pound sterling (£) and rounded to the nearest whole £.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 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.
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. 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 to profit and loss account over its estimated economic life of 10 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:

Plant & Machinery | 25% reducing balance
Fixtures & Fittings | 25% reducing balance
Computer Equipment | 25% reducing balance

2.5. Financial Instruments
A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.
Debt instruments are subsequently measured at amortised cost. Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately.
2.6. 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.
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.
...CONTINUED
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Labocha & Upton Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 June 2025
2.6. Taxation - continued
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 asset reflects 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.
2.7. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 5 (2024: 4)
5 4
4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 1 July 2024 | 126,950
Additions | 31,542
As at 30 June 2025 | 158,492
Amortisation
As at 1 July 2024 | 41,750
Provided during the period | 13,400
As at 30 June 2025 | 55,150
Net Book Value
As at 30 June 2025 | 103,342
As at 1 July 2024 | 85,200

5. Tangible Assets

| Plant & Machinery | Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | --- | ---
| £ | £ | £ | £
Cost
As at 1 July 2024 | - | 13,835 | 13,080 | 26,915
Additions | 46,120 | - | 736 | 46,856
As at 30 June 2025 | 46,120 | 13,835 | 13,816 | 73,771
Depreciation
As at 1 July 2024 | - | 12,741 | 10,635 | 23,376
Provided during the period | 9,224 | 274 | 528 | 10,026
As at 30 June 2025 | 9,224 | 13,015 | 11,163 | 33,402
Net Book Value
As at 30 June 2025 | 36,896 | 820 | 2,653 | 40,369
As at 1 July 2024 | - | 1,094 | 2,445 | 3,539

Page 4
Page 5
Labocha & Upton Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 June 2025
6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 19,536 |  | -
Other debtors | 45,460 |  | 20,481
| 64,996 |  | 20,481

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans and overdrafts | 34,434 |  | 30,412
Other creditors | 30,454 |  | 3,223
Taxation and social security | 54,606 |  | 26,767
| 119,494 |  | 60,402

8. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 70,128 |  | 57,119

9. Share Capital

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

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

| As at 1 July 2024 | Amounts advanced | Amounts repaid | Amounts written off | As at 30 June 2025
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mr Nicholas Labocha | 14,551 | 48,208 | 33,256 | - | 29,503

Interest has been charged on the above balance in line with the official rate of interest. There were no other conditions attached.
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