Acorah Software Products - Accounts Production 16.8.310 false true 30 April 2024 12 April 2023 false 1 May 2024 30 April 2025 30 April 2025 14795277 Mr Aurelio Mastropaolo iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 14795277 2024-04-30 14795277 2025-04-30 14795277 2024-05-01 2025-04-30 14795277 frs-core:CurrentFinancialInstruments 2025-04-30 14795277 frs-core:Non-currentFinancialInstruments 2025-04-30 14795277 frs-core:PlantMachinery 2025-04-30 14795277 frs-core:PlantMachinery 2024-05-01 2025-04-30 14795277 frs-core:PlantMachinery 2024-04-30 14795277 frs-core:ShareCapital 2025-04-30 14795277 frs-core:RetainedEarningsAccumulatedLosses 2025-04-30 14795277 frs-bus:PrivateLimitedCompanyLtd 2024-05-01 2025-04-30 14795277 frs-bus:FilletedAccounts 2024-05-01 2025-04-30 14795277 frs-bus:SmallEntities 2024-05-01 2025-04-30 14795277 frs-bus:AuditExempt-NoAccountantsReport 2024-05-01 2025-04-30 14795277 frs-bus:SmallCompaniesRegimeForAccounts 2024-05-01 2025-04-30 14795277 frs-bus:Director1 2024-05-01 2025-04-30 14795277 frs-countries:EnglandWales 2024-05-01 2025-04-30 14795277 2023-04-11 14795277 2024-04-30 14795277 2023-04-12 2024-04-30 14795277 frs-core:CurrentFinancialInstruments 2024-04-30 14795277 frs-core:Non-currentFinancialInstruments 2024-04-30 14795277 frs-core:ShareCapital 2024-04-30 14795277 frs-core:RetainedEarningsAccumulatedLosses 2024-04-30
Registered number: 14795277
4LBA LTD
Unaudited Financial Statements
For The Year Ended 30 April 2025
4LBA LTD
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—4

Page 1
4LBA LTD
Balance Sheet
As At 30 April 2025
Balance Sheet
Registered number: 14795277

| 30 April 2025 | 30 April 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 378,296 |  | 395,398
|  |  | 378,296 |  | 395,398
CURRENT ASSETS
Cash at bank and in hand |  | 21,918 |  | - |
|  | 21,918 |  | - |
Creditors: Amounts Falling Due Within One Year | 5 | (20,746 ) |  | (8,784 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 1,172 |  | (8,784 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 379,468 |  | 386,614
Creditors: Amounts Falling Due After More Than One Year | 6 |  | (416,624 ) |  | (416,624 )
PROVISIONS FOR LIABILITIES
Provisions For Charges |  |  | (12,885 ) |  | (12,885 )
NET LIABILITIES |  |  | (50,041 ) |  | (42,895 )
CAPITAL AND RESERVES
Called up share capital | 7 |  | (10 ) |  | (10 )
Profit and Loss Account |  |  | (50,031 ) |  | (42,885 )
SHAREHOLDERS' FUNDS |  |  | (50,041) |  | (42,895)

Page 1
Page 2
4LBA LTD
Balance Sheet (continued)
As At 30 April 2025
For the year ending 30 April 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 Aurelio Mastropaolo Director
02/02/2026

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
4LBA LTD
Notes to the Financial Statements
For The Year Ended 30 April 2025
Notes to the Financial Statements
1. General Information
4LBA LTD is a private company, limited by shares, incorporated in England & Wales, registered number 14795277 . The registered office is 71-75 Shelton Street, Covent Garden, London, WC2H 9JQ.
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:

Plant & Machinery | 488535.68

2.4. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
1 1
4. Tangible Assets

| Plant & Machinery
--- | ---
| £
Cost
As at 1 May 2024 | 411,873
As at 30 April 2025 | 411,873
Depreciation
As at 1 May 2024 | 33,577
As at 30 April 2025 | 33,577
Net Book Value
As at 30 April 2025 | 378,296
As at 1 May 2024 | 378,296

Page 3
Page 4
4LBA LTD
Notes to the Financial Statements (continued)
For The Year Ended 30 April 2025
If the following tangible fixed assets had been accounted for under historical cost accounting rules, the amounts would be:

| Plant & Machinery
--- | ---
| £
Cost | 411,873
Accumulated depreciation and impairment | 33,576
Carrying amount | 378,297

5. Creditors: Amounts Falling Due Within One Year

| 30 April 2025 |  | 30 April 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 594 |  | 419
Amounts owed to participating interests | 13,612 |  | -
Other creditors | 6,540 |  | 8,365
| 20,746 |  | 8,784

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

| 30 April 2025 |  | 30 April 2024
--- | --- | --- | ---
| £ |  | £
Amounts owed to participating interests | 416,624 |  | 416,624

7. Share Capital

| 30 April 2025 |  | 30 April 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | (10 ) |  | (10 )

8. Related Party Transactions
4LBA LTD IS WHOLLY OWNED AND CONTOLLED BY ADAM HOLDING SA A COMPANY INCORPOATED IN SWITZELAND
LOANSHAREHOLDERINTERCOMPANY LOAN OF £429,508.77 +3% ANNUAL INTEREST REPAYABLE ON REQUEST

LOAN

SHAREHOLDER

INTERCOMPANY LOAN OF £429,508.77 +3% ANNUAL INTEREST REPAYABLE ON REQUEST

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