Acorah Software Products - Accounts Production 16.8.310 false true 31 October 2024 1 November 2023 false 1 November 2024 31 October 2025 31 October 2025 3115388 D E Lambert D E Lambert iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 3115388 2024-10-31 3115388 2025-10-31 3115388 2024-11-01 2025-10-31 3115388 frs-core:CurrentFinancialInstruments 2025-10-31 3115388 frs-core:FurnitureFittings 2025-10-31 3115388 frs-core:FurnitureFittings 2024-11-01 2025-10-31 3115388 frs-core:FurnitureFittings 2024-10-31 3115388 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-10-31 3115388 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-11-01 2025-10-31 3115388 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-10-31 3115388 frs-core:PlantMachinery 2024-11-01 2025-10-31 3115388 frs-core:RevaluationReserve 2024-10-31 3115388 frs-core:RevaluationReserve 2025-10-31 3115388 frs-core:ShareCapital 2025-10-31 3115388 frs-core:RetainedEarningsAccumulatedLosses 2024-11-01 2025-10-31 3115388 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2024-10-31 3115388 frs-core:RetainedEarningsAccumulatedLosses 2025-10-31 3115388 frs-bus:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 3115388 frs-bus:FilletedAccounts 2024-11-01 2025-10-31 3115388 frs-bus:SmallEntities 2024-11-01 2025-10-31 3115388 frs-bus:AuditExempt-NoAccountantsReport 2024-11-01 2025-10-31 3115388 frs-bus:SmallCompaniesRegimeForAccounts 2024-11-01 2025-10-31 3115388 frs-bus:Director1 2024-11-01 2025-10-31 3115388 frs-bus:Director1 2024-10-31 3115388 frs-bus:Director1 2025-10-31 3115388 frs-bus:CompanySecretary1 2024-11-01 2025-10-31 3115388 frs-countries:EnglandWales 2024-11-01 2025-10-31 3115388 2023-10-31 3115388 2024-10-31 3115388 2023-11-01 2024-10-31 3115388 frs-core:CurrentFinancialInstruments 2024-10-31 3115388 frs-core:RevaluationReserve 2024-10-31 3115388 frs-core:ShareCapital 2024-10-31 3115388 frs-core:RetainedEarningsAccumulatedLosses 2024-10-31
Registered number: 3115388
Baxter Lambert Limited
Financial Statements
For The Year Ended 31 October 2025
Baxter Lambert Limited
Contents
Contents

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

Page 1
Baxter Lambert Limited
Balance Sheet
As At 31 October 2025
Balance Sheet
Registered number: 3115388

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 23,221 |  | 23,904
|  |  | 23,221 |  | 23,904
CURRENT ASSETS
Debtors | 5 | 3,208 |  | 6,793 |
Cash at bank and in hand |  | 74,882 |  | 76,114 |
|  | 78,090 |  | 82,907 |
Creditors: Amounts Falling Due Within One Year | 6 | (39,024 ) |  | (43,785 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 39,066 |  | 39,122
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 62,287 |  | 63,026
NET ASSETS |  |  | 62,287 |  | 63,026
CAPITAL AND RESERVES
Called up share capital | 7 |  | 3,250 |  | 3,250
Revaluation reserve | 9 |  | 20,000 |  | 20,000
Profit and Loss Account |  |  | 39,037 |  | 39,776
SHAREHOLDERS' FUNDS |  |  | 62,287 |  | 63,026

Page 1
Page 2
Baxter Lambert Limited
Balance Sheet (continued)
As At 31 October 2025
For the year ending 31 October 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

D E Lambert Director
4 February 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Baxter Lambert Limited
Notes to the Financial Statements
For The Year Ended 31 October 2025
Notes to the Financial Statements
1. General Information
Baxter Lambert Limited is a private company, limited by shares, incorporated in England & Wales, registered number 3115388 . The registered office is 120 High Street, London, SE20 7EZ.
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
Revenue is recognised to the extent that the company obtains the right to consideration in exchange for its performance. Revenue is measured at the fair value of the consideration received, excluding discounts, rebates, VAT and other sales taxes or duty.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. No depreciation is provided in the year of acquisition. 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 | Not depreciated
Plant & Machinery | 17.5% on reducing balance
Furniture, fixtures and equipment | 17.5% on reducing balance

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
2.4. 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 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.
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.
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 assets reflect 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 and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
Page 3
Page 4
Baxter Lambert Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025
3. Average Number of Employees
Average number of employees, including directors, during the year was: 5 (2024: 5)
5 5
4. Tangible Assets

| Land & Property
--- | ---
| Leasehold | Furniture, fixtures and equipment | Total
| £ | £ | £
Cost
As at 1 November 2024 | 20,000 | 73,339 | 93,339
As at 31 October 2025 | 20,000 | 73,339 | 93,339
Depreciation
As at 1 November 2024 | - | 69,435 | 69,435
Provided during the period | - | 683 | 683
As at 31 October 2025 | - | 70,118 | 70,118
Net Book Value
As at 31 October 2025 | 20,000 | 3,221 | 23,221
As at 1 November 2024 | 20,000 | 3,904 | 23,904

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 2,648 |  | 6,793
Other debtors | 560 |  | -
| 3,208 |  | 6,793

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | - |  | 491
Bank loans and overdrafts | 7,833 |  | 17,833
Other creditors | 3,231 |  | 5,697
Taxation and social security | 27,960 |  | 19,764
| 39,024 |  | 43,785

Page 4
Page 5
Baxter Lambert Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025
7. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 3,250 |  | 3,250

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

| As at 1 November 2024 | Amounts advanced | Amounts repaid | Amounts written off | As at 31 October 2025
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mr David Lambert | 453 | - | 453 | - | -

9. Reserves

| Revaluation reserve | Profit and Loss Account
--- | --- | ---
| £ | £
As at 1 November 2024 | 20,000 | 39,776
Profit for the year and total comprehensive income | - | 42,261
Dividends paid | - | (43,000)
As at 31 October 2025 | 20,000 | 39,037

Page 5