Acorah Software Products - Accounts Production 16.7.461 false true 28 February 2024 1 March 2023 false 29 February 2024 28 February 2025 28 February 2025 07545464 Mr Daniel George iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07545464 2024-02-28 07545464 2025-02-28 07545464 2024-02-29 2025-02-28 07545464 frs-core:CurrentFinancialInstruments 2025-02-28 07545464 frs-core:Non-currentFinancialInstruments 2025-02-28 07545464 frs-core:BetweenOneFiveYears 2025-02-28 07545464 frs-core:FurnitureFittings 2025-02-28 07545464 frs-core:FurnitureFittings 2024-02-29 2025-02-28 07545464 frs-core:FurnitureFittings 2024-02-28 07545464 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-02-28 07545464 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-02-29 2025-02-28 07545464 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-02-28 07545464 frs-core:MoreThanFiveYears 2025-02-28 07545464 frs-core:MotorVehicles 2025-02-28 07545464 frs-core:MotorVehicles 2024-02-29 2025-02-28 07545464 frs-core:MotorVehicles 2024-02-28 07545464 frs-core:PlantMachinery 2025-02-28 07545464 frs-core:PlantMachinery 2024-02-29 2025-02-28 07545464 frs-core:PlantMachinery 2024-02-28 07545464 frs-core:WithinOneYear 2025-02-28 07545464 frs-core:ShareCapital 2025-02-28 07545464 frs-core:RetainedEarningsAccumulatedLosses 2025-02-28 07545464 frs-bus:PrivateLimitedCompanyLtd 2024-02-29 2025-02-28 07545464 frs-bus:FilletedAccounts 2024-02-29 2025-02-28 07545464 frs-bus:SmallEntities 2024-02-29 2025-02-28 07545464 frs-bus:AuditExempt-NoAccountantsReport 2024-02-29 2025-02-28 07545464 frs-bus:SmallCompaniesRegimeForAccounts 2024-02-29 2025-02-28 07545464 frs-bus:OrdinaryShareClass2 2024-02-29 2025-02-28 07545464 frs-bus:OrdinaryShareClass2 2025-02-28 07545464 frs-bus:OrdinaryShareClass3 2024-02-29 2025-02-28 07545464 frs-bus:OrdinaryShareClass3 2025-02-28 07545464 frs-bus:OrdinaryShareClass4 2024-02-29 2025-02-28 07545464 frs-bus:OrdinaryShareClass4 2025-02-28 07545464 frs-core:DeferredTaxation 2024-02-29 2025-02-28 07545464 frs-core:DeferredTaxation 2024-02-28 07545464 frs-core:DeferredTaxation 2025-02-28 07545464 frs-bus:Director1 2024-02-29 2025-02-28 07545464 frs-countries:EnglandWales 2024-02-29 2025-02-28 07545464 2023-02-28 07545464 2024-02-28 07545464 2023-03-01 2024-02-28 07545464 frs-core:CurrentFinancialInstruments 2024-02-28 07545464 frs-core:Non-currentFinancialInstruments 2024-02-28 07545464 frs-core:BetweenOneFiveYears 2024-02-28 07545464 frs-core:MoreThanFiveYears 2024-02-28 07545464 frs-core:WithinOneYear 2024-02-28 07545464 frs-core:ShareCapital 2024-02-28 07545464 frs-core:RetainedEarningsAccumulatedLosses 2024-02-28 07545464 frs-bus:OrdinaryShareClass2 2023-03-01 2024-02-28 07545464 frs-bus:OrdinaryShareClass3 2023-03-01 2024-02-28 07545464 frs-bus:OrdinaryShareClass4 2023-03-01 2024-02-28
Registered number: 07545464
Longman & George Limited
Unaudited Financial Statements
For The Year Ended 28 February 2025
Rose & Co Tax Advisory Ltd
Longman & George Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—6

Page 1
Longman & George Limited
Balance Sheet
As At 28 February 2025
Balance Sheet
Registered number: 07545464

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 131,670 |  | 89,323
|  |  | 131,670 |  | 89,323
CURRENT ASSETS
Stocks | 5 | 39,000 |  | 45,000 |
Debtors | 6 | 392,849 |  | 279,723 |
Cash at bank and in hand |  | 4,791 |  | 9,664 |
|  | 436,640 |  | 334,387 |
Creditors: Amounts Falling Due Within One Year | 7 | (325,852 ) |  | (223,154 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 110,788 |  | 111,233
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 242,458 |  | 200,556
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (114,805 ) |  | (49,530 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (32,917 ) |  | (16,971 )
NET ASSETS |  |  | 94,736 |  | 134,055
CAPITAL AND RESERVES
Called up share capital | 11 |  | 50,000 |  | 50,000
Profit and Loss Account |  |  | 44,736 |  | 84,055
SHAREHOLDERS' FUNDS |  |  | 94,736 |  | 134,055

Page 1
Page 2
Longman & George Limited
Balance Sheet (continued)
As At 28 February 2025
For the year ending 28 February 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 Daniel George Director
25/02/2026

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Longman & George Limited
Notes to the Financial Statements
For The Year Ended 28 February 2025
Notes to the Financial Statements
1. General Information
Longman & George Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07545464 . The registered office is Unit 8, Basildon Business Centre, Bentalls, Basildon, Essex, SS14 3FT.
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:

improvements | 25% on reducing balance
Plant & Machinery | 25% on reducing balance
Motor Vehicles | 25% on reducing balance
Fixtures & Fittings | 25% on reducing balance

2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
Page 3
Page 4
Longman & George Limited
Notes to the Financial Statements (continued)
For The Year Ended 28 February 2025
2.6. Financial Instruments
Financial assets and financial liabilities arerecognised in the balance sheet when the company becomes a
party to the contractual provisions of the instrument.
Trade and other debtors and creditors are classified as basic financial instruments and measured at initial
recognition at transaction price. Debtors and creditors are subsequently measured at amortised cost using the
effective interest rate method. A provision is established when there is objective evidence that thecompany will
not be able to collect all amounts due.
Cash and cash equivalents are classified as basic financial instruments and comprise cash in hand and at bank
and bank overdrafts.
Financial liabilities and equity instruments issued by the company are classified in accordance with the
substance of the contractual arrangements entered into and the definitions of a financial liability and an equity
instrument. An equity instrument is any contract that evidences a residual interest in the assets of the company
after deducting all of its liabilities. Equity instruments issuedby the company are recorded at the proceeds
received, net of direct issue costs.
2.7. 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.
2.8. 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: 10 (2024: 10)
10 10
4. Tangible Assets

| Land & Property
--- | ---
| improvements | Plant & Machinery | Motor Vehicles | Fixtures & Fittings | Total
| £ | £ | £ | £ | £
Cost
As at 29 February 2024 | 20,408 | 47,608 | 141,729 | 14,547 | 224,292
Additions | - | 88,293 | 18,250 | - | 106,543
Disposals | - | - | (43,825 ) | - | (43,825 )
As at 28 February 2025 | 20,408 | 135,901 | 116,154 | 14,547 | 287,010

...CONTINUED
Page 4
Page 5
Longman & George Limited
Notes to the Financial Statements (continued)
For The Year Ended 28 February 2025

Depreciation
As at 29 February 2024 | 19,923 | 35,763 | 70,610 | 8,673 | 134,969
Provided during the period | 121 | 25,035 | 17,265 | 1,468 | 43,889
Disposals | - | - | (23,518 ) | - | (23,518 )
As at 28 February 2025 | 20,044 | 60,798 | 64,357 | 10,141 | 155,340
Net Book Value
As at 28 February 2025 | 364 | 75,103 | 51,797 | 4,406 | 131,670
As at 29 February 2024 | 485 | 11,845 | 71,119 | 5,874 | 89,323

Included above are assets held under finance leases or hire purchase contracts with a net book value as follows:
Motor vehicles
2025 - £47,294
2024 - £44,809
Plant & machinery
2025 - £66,215
2024 - £7,571
5. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | 39,000 |  | 45,000

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 135,000 |  | 80,000
Other debtors | 257,849 |  | 199,723
| 392,849 |  | 279,723

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 34,711 |  | 29,618
Trade creditors | 124,002 |  | 99,298
Bank loans and overdrafts | 9,660 |  | 10,000
Other creditors | 53,770 |  | 3,385
Taxation and social security | 103,709 |  | 80,853
| 325,852 |  | 223,154

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 109,959 |  | 35,363
Bank loans | 4,846 |  | 14,167
| 114,805 |  | 49,530

Page 5
Page 6
Longman & George Limited
Notes to the Financial Statements (continued)
For The Year Ended 28 February 2025
9. Obligations Under Finance Leases and Hire Purchase

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
The future minimum finance lease payments are as follows:
Not later than one year | 34,711 |  | 29,618
Later than one year and not later than five years | 109,959 |  | 35,363
| 144,670 |  | 64,981
| 144,670 |  | 64,981

10. Provisions for Liabilities

| Deferred Tax | Total
--- | --- | ---
| £ | £
As at 29 February 2024 | 16,971 | 16,971
Additions | 15,946 | 15,946
Balance at 28 February 2025 | 32,917 | 32,917

11. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
Allotted, called up and fully paid | £ |  | £
12,500 Ordinary A shares of £ 1.00 each | 12,500 |  | 12,500
18,750 Ordinary B shares of £ 1.00 each | 18,750 |  | 18,750
18,750 Ordinary C shares of £ 1.00 each | 18,750 |  | 18,750
| 50,000 |  | 50,000

12. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Not later than one year | 34,994 |  | -
Later than one year and not later than five years | 139,976 |  | -
Later than five years | 163,305 |  | -
| 338,275 |  | -

13. Related Party Transactions
Included in other debtors due in over one year is an amount of £206,669 (2024 - £184,270) due from the
directors and shareholders.
Page 6