Acorah Software Products - Accounts Production 16.8.310 false true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 10567135 Mr J L Abbotts Ms S A Filippova Mr M Reuben Mrs A Reuben iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10567135 2024-12-31 10567135 2025-12-31 10567135 2025-01-01 2025-12-31 10567135 frs-core:CurrentFinancialInstruments 2025-12-31 10567135 frs-core:PlantMachinery 2025-12-31 10567135 frs-core:PlantMachinery 2025-01-01 2025-12-31 10567135 frs-core:PlantMachinery 2024-12-31 10567135 frs-core:ShareCapital 2025-12-31 10567135 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 10567135 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 10567135 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 10567135 frs-bus:SmallEntities 2025-01-01 2025-12-31 10567135 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 10567135 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 10567135 frs-bus:Director1 2025-01-01 2025-12-31 10567135 frs-bus:Director2 2025-01-01 2025-12-31 10567135 frs-bus:Director3 2025-01-01 2025-12-31 10567135 frs-bus:Director4 2025-01-01 2025-12-31 10567135 frs-countries:EnglandWales 2025-01-01 2025-12-31 10567135 2023-12-31 10567135 2024-12-31 10567135 2024-01-01 2024-12-31 10567135 frs-core:CurrentFinancialInstruments 2024-12-31 10567135 frs-core:ShareCapital 2024-12-31 10567135 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: 10567135
Lana Filippova Interiors Limited
Financial Statements
For The Year Ended 31 December 2025
Lana Filippova Interiors Limited
Contents
Contents

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

Page 1
Lana Filippova Interiors Limited
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: 10567135

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | - |  | 316
|  |  | - |  | 316
CURRENT ASSETS
Stocks | 5 | 35,496 |  | 44,022 |
Debtors | 6 | 921 |  | 1,887 |
Cash at bank and in hand |  | 13,628 |  | 32,719 |
|  | 50,045 |  | 78,628 |
Creditors: Amounts Falling Due Within One Year | 7 | (10,098 ) |  | (18,426 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 39,947 |  | 60,202
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 39,947 |  | 60,518
NET ASSETS |  |  | 39,947 |  | 60,518
CAPITAL AND RESERVES
Called up share capital | 8 |  | 100 |  | 100
Profit and Loss Account |  |  | 39,847 |  | 60,418
SHAREHOLDERS' FUNDS |  |  | 39,947 |  | 60,518

Page 1
Page 2
Lana Filippova Interiors Limited
Balance Sheet (continued)
As At 31 December 2025
For the year ending 31 December 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

Ms S A Filippova Director
1st March 2026

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Lana Filippova Interiors Limited
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
Lana Filippova Interiors Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10567135 . The registered office is Unit 2 York House, Vicarage Lane, Altrincham, Cheshire, WA14 3BA.
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.
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.
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 and Machinery | 15% and 33.33% straight line

2.4. 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 is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised. 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 profit (when appropriate) and related costs as contract activity progresses.
2.5. Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference. Current and deferred tax liabilities are not discounted.
2.6. Pensions
Contributions to defined contribution plans are expensed in the period to which they relate.
2.7. Debtors
Short Term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts.
2.8. Creditors
Short term creditors are measured at transaction price (which is usually the invoice price).
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2024: 3)
3 3
Page 3
Page 4
Lana Filippova Interiors Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
4. Tangible Assets

| Plant and Machinery
--- | ---
| £
Cost
As at 1 January 2025 | 33,047
As at 31 December 2025 | 33,047
Depreciation
As at 1 January 2025 | 32,731
Provided during the period | 316
As at 31 December 2025 | 33,047
Net Book Value
As at 31 December 2025 | -
As at 1 January 2025 | 316

5. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | 35,496 |  | 44,022

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 921 |  | 1,887

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Other creditors | 7,675 |  | 13,345
Taxation and social security | 2,423 |  | 5,081
| 10,098 |  | 18,426

8. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

Page 4