Acorah Software Products - Accounts Production 16.8.310 false true true 31 May 2024 1 June 2023 false 1 June 2024 31 May 2025 31 May 2025 06120639 Mrs Claire Lopata Mr Andrew Lopata Mrs Claire Lopata iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 06120639 2024-05-31 06120639 2025-05-31 06120639 2024-06-01 2025-05-31 06120639 frs-core:CurrentFinancialInstruments 2025-05-31 06120639 frs-core:Non-currentFinancialInstruments 2025-05-31 06120639 frs-core:FurnitureFittings 2025-05-31 06120639 frs-core:FurnitureFittings 2024-06-01 2025-05-31 06120639 frs-core:FurnitureFittings 2024-05-31 06120639 frs-core:MotorVehicles 2024-06-01 2025-05-31 06120639 frs-core:ShareCapital 2025-05-31 06120639 frs-core:RetainedEarningsAccumulatedLosses 2025-05-31 06120639 frs-bus:PrivateLimitedCompanyLtd 2024-06-01 2025-05-31 06120639 frs-bus:FilletedAccounts 2024-06-01 2025-05-31 06120639 frs-bus:SmallEntities 2024-06-01 2025-05-31 06120639 frs-bus:AuditExemptWithAccountantsReport 2024-06-01 2025-05-31 06120639 frs-bus:SmallCompaniesRegimeForAccounts 2024-06-01 2025-05-31 06120639 frs-bus:Director1 2024-06-01 2025-05-31 06120639 frs-bus:Director2 2024-06-01 2025-05-31 06120639 frs-bus:Director2 2024-05-31 06120639 frs-bus:Director2 2025-05-31 06120639 frs-bus:CompanySecretary1 2024-06-01 2025-05-31 06120639 frs-countries:EnglandWales 2024-06-01 2025-05-31 06120639 2023-05-31 06120639 2024-05-31 06120639 2023-06-01 2024-05-31 06120639 frs-core:CurrentFinancialInstruments 2024-05-31 06120639 frs-core:Non-currentFinancialInstruments 2024-05-31 06120639 frs-core:ShareCapital 2024-05-31 06120639 frs-core:RetainedEarningsAccumulatedLosses 2024-05-31
Registered number: 06120639
H & A Lopata Limited
Unaudited Financial Statements
For The Year Ended 31 May 2025
AVL Accounting Services Limited
1st & 2nd Floor, 2 West St
Ware
Hertfordshire
SG12 9EE
H & A Lopata Limited
Contents
Contents

| Page
--- | ---
Accountants' Report | 1
Balance Sheet | 2—3
Notes to the Financial Statements | 4—6

Page 1
H & A Lopata Limited
Accountants' Report
For The Year Ended 31 May 2025
Accountants' Report
In accordance with the engagement letter dated 10 April 2007, and in order to assist you to fulfil your duties under the Companies Act 2006, we have compiled the financial statements of the company from the accounting records and information and explanations you have given to us.
This report is made to the directors in accordance with the terms of our engagement. Our work has been undertaken to prepare for approval by the directors the financial statements that we have been engaged to compile, to report to the directors that we have done so, and to state those matters that we have agreed to state to them in this report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Company and the Company's directors for our work or for this report.
You have acknowledged on the balance sheet as at year ended 31 May 2025 your duty to ensure that the company has kept proper accounting records and to prepare financial statements that give a true and fair view under the Companies Act 2006. You consider that the company is exempt from the statutory requirement for an audit for the year.
We have not been instructed to carry out an audit of the financial statements. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

11/02/2026

AVL Accounting Services Limited
1st & 2nd Floor, 2 West St
Ware
Hertfordshire
SG12 9EE
Page 1
Page 2
H & A Lopata Limited
Balance Sheet
As At 31 May 2025
Balance Sheet
Registered number: 06120639

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 1,359 |  | 1,812
|  |  | 1,359 |  | 1,812
CURRENT ASSETS
Debtors | 5 | 53,661 |  | 19,251 |
Cash at bank and in hand |  | 2,563 |  | 1,671 |
|  | 56,224 |  | 20,922 |
Creditors: Amounts Falling Due Within One Year | 6 | (56,190 ) |  | (36,221 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 34 |  | (15,299 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 1,393 |  | (13,487 )
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (333 ) |  | (5,621 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (258 ) |  | -
NET ASSETS/(LIABILITIES) |  |  | 802 |  | (19,108 )
CAPITAL AND RESERVES
Called up share capital | 8 |  | 1,000 |  | 1,000
Profit and Loss Account |  |  | (198 ) |  | (20,108 )
SHAREHOLDERS' FUNDS |  |  | 802 |  | (19,108)

Page 2
Page 3
H & A Lopata Limited
Balance Sheet (continued)
As At 31 May 2025
For the year ending 31 May 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 Andrew Lopata Director
11/02/2026

The notes on pages 4 to 6 form part of these financial statements.
Page 3
Page 4
H & A Lopata Limited
Notes to the Financial Statements
For The Year Ended 31 May 2025
Notes to the Financial Statements
1. General Information
H & A Lopata Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06120639 . The registered office is 1st & 2nd Floor, 2 West Street, Ware, Herts, SG12 9EE.
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. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
2.3. 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.
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:

Motor Vehicles | 25% reducing balance
Fixtures & Fittings | 25% reducing balance

2.5. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was:

| 2025 |  | 2024
--- | --- | --- | ---
Office and administration | 2 |  | 1
| 2 |  | 1

Page 4
Page 5
H & A Lopata Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 May 2025
4. Tangible Assets

| Fixtures & Fittings
--- | ---
| £
Cost
As at 1 June 2024 | 13,023
As at 31 May 2025 | 13,023
Depreciation
As at 1 June 2024 | 11,211
Provided during the period | 453
As at 31 May 2025 | 11,664
Net Book Value
As at 31 May 2025 | 1,359
As at 1 June 2024 | 1,812

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 10,050 |  | 10,225
Prepayments and accrued income | 12,848 |  | 4,831
Corporation tax recoverable assets | - |  | 4,195
Directors' loan accounts | 23,000 |  | -
| 45,898 |  | 19,251
Due after more than one year
Corporation tax recoverable assets | 7,763 |  | -
| 53,661 |  | 19,251

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 2,365 |  | 2,116
Bank loans and overdrafts | 33,906 |  | 27,605
Corporation tax | 14,316 |  | -
Other taxes and social security | 850 |  | 480
VAT | 2,368 |  | 2,340
Accruals and deferred income | 2,385 |  | 2,450
Directors' loan accounts | - |  | 1,230
| 56,190 |  | 36,221

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 333 |  | 5,621

Page 5
Page 6
H & A Lopata Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 May 2025
8. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 1,000 |  | 1,000

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

| As at 1 June 2024 | Amounts advanced | Amounts repaid | Amounts written off | As at 31 May 2025
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mr Andrew Lopata | - | 23,000 | - | - | 23,000

The above loan is unsecured, interest charged at HMRC's ORI of interest and repayable on demand.
Page 6