Acorah Software Products - Accounts Production 16.3.350 false true 31 August 2024 1 September 2023 false 1 September 2024 31 August 2025 31 August 2025 11507939 Miss Gabrielle Lott iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11507939 2024-08-31 11507939 2025-08-31 11507939 2024-09-01 2025-08-31 11507939 frs-core:CurrentFinancialInstruments 2025-08-31 11507939 frs-core:Non-currentFinancialInstruments 2025-08-31 11507939 frs-core:ComputerEquipment 2025-08-31 11507939 frs-core:ComputerEquipment 2024-09-01 2025-08-31 11507939 frs-core:ComputerEquipment 2024-08-31 11507939 frs-core:ShareCapital 2025-08-31 11507939 frs-core:RetainedEarningsAccumulatedLosses 2025-08-31 11507939 frs-bus:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 11507939 frs-bus:FilletedAccounts 2024-09-01 2025-08-31 11507939 frs-bus:SmallEntities 2024-09-01 2025-08-31 11507939 frs-bus:AuditExempt-NoAccountantsReport 2024-09-01 2025-08-31 11507939 frs-bus:SmallCompaniesRegimeForAccounts 2024-09-01 2025-08-31 11507939 frs-bus:Director1 2024-09-01 2025-08-31 11507939 frs-countries:EnglandWales 2024-09-01 2025-08-31 11507939 2023-08-31 11507939 2024-08-31 11507939 2023-09-01 2024-08-31 11507939 frs-core:CurrentFinancialInstruments 2024-08-31 11507939 frs-core:Non-currentFinancialInstruments 2024-08-31 11507939 frs-core:ShareCapital 2024-08-31 11507939 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31
Registered number: 11507939
Gabrielle Lott Communications Ltd
Unaudited Financial Statements
For The Year Ended 31 August 2025
Ten Forward Accounting
Chartered Certified Accountants
Suite 2A, 7th Floor
City Reach, 5 Greenwich View Place
London
E14 9NN
Gabrielle Lott Communications Ltd
Contents
Contents

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

Page 1
Gabrielle Lott Communications Ltd
Balance Sheet
As At 31 August 2025
Balance Sheet
Registered number: 11507939

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 498 |  | -
|  |  | 498 |  | -
CURRENT ASSETS
Debtors | 5 | 50,574 |  | 39,439 |
Cash at bank and in hand |  | 6,374 |  | 287 |
|  | 56,948 |  | 39,726 |
Creditors: Amounts Falling Due Within One Year | 6 | (32,775 ) |  | (30,897 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 24,173 |  | 8,829
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 24,671 |  | 8,829
Creditors: Amounts Falling Due After More Than One Year | 7 |  | - |  | (3,773 )
NET ASSETS |  |  | 24,671 |  | 5,056
CAPITAL AND RESERVES
Called up share capital | 8 |  | 1 |  | 1
Profit and Loss Account |  |  | 24,670 |  | 5,055
SHAREHOLDERS' FUNDS |  |  | 24,671 |  | 5,056

For the year ending 31 August 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 her 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

Miss Gabrielle Lott Director
3 March 2026

The notes on pages 2 to 4 form part of these financial statements.
Page 1
Page 2
Gabrielle Lott Communications Ltd
Notes to the Financial Statements
For The Year Ended 31 August 2025
Notes to the Financial Statements
1. General Information
Gabrielle Lott Communications Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11507939 . The registered office is Suite 2A, 7th Floor, City Reach, 5 Greenwich View Place, London, E14 9NN.
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:

Computer Equipment | 33% Straight Line Basis

2.4. Financial Instruments
A financial asset or a financial liability is recognised only when the company 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.
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 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
1 1
Page 2
Page 3
Gabrielle Lott Communications Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2025
4. Tangible Assets

| Computer Equipment
--- | ---
| £
Cost
As at 1 September 2024 | 7,463
Additions | 556
As at 31 August 2025 | 8,019
Depreciation
As at 1 September 2024 | 7,463
Provided during the period | 58
As at 31 August 2025 | 7,521
Net Book Value
As at 31 August 2025 | 498
As at 1 September 2024 | -

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 13,977 |  | -
Other debtors | 9,726 |  | 9,726
Other taxes and social security | 304 |  | 304
Director's loan account | 26,567 |  | 29,409
| 50,574 |  | 39,439

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | - |  | 1,079
Bank loans and overdrafts | 3,773 |  | 4,134
Corporation tax | 22,490 |  | 20,152
VAT | 5,242 |  | 262
Accruals and deferred income | 1,270 |  | 5,270
| 32,775 |  | 30,897

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | - |  | 3,773

8. Share Capital

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

Page 3
Page 4
Gabrielle Lott Communications Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2025
9. Directors Advances, Credits and Guarantees
During the year, the directors were advanced £85,189 and repaid £88,030.46 . Interest at the approved HMRC rate has been applied to the loan and is repayable on demand. The balance at the year end is £26,567.
Page 4