Acorah Software Products - Accounts Production 16.8.310 false true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 12223181 Mr Brian Lavery Mr Gordon Kelly Mr Neil How iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12223181 2024-03-31 12223181 2025-03-31 12223181 2024-04-01 2025-03-31 12223181 frs-core:CurrentFinancialInstruments 2025-03-31 12223181 frs-core:Non-currentFinancialInstruments 2025-03-31 12223181 frs-core:ComputerEquipment 2025-03-31 12223181 frs-core:ComputerEquipment 2024-04-01 2025-03-31 12223181 frs-core:ComputerEquipment 2024-03-31 12223181 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2025-03-31 12223181 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-04-01 2025-03-31 12223181 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-03-31 12223181 frs-core:ShareCapital 2025-03-31 12223181 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 12223181 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 12223181 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 12223181 frs-bus:SmallEntities 2024-04-01 2025-03-31 12223181 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 12223181 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 12223181 frs-bus:Director1 2024-04-01 2025-03-31 12223181 frs-bus:Director2 2024-04-01 2025-03-31 12223181 frs-bus:Director3 2024-04-01 2025-03-31 12223181 frs-core:CurrentFinancialInstruments 1 2025-03-31 12223181 frs-countries:EnglandWales 2024-04-01 2025-03-31 12223181 2023-03-31 12223181 2024-03-31 12223181 2023-04-01 2024-03-31 12223181 frs-core:CurrentFinancialInstruments 2024-03-31 12223181 frs-core:Non-currentFinancialInstruments 2024-03-31 12223181 frs-core:ShareCapital 2024-03-31 12223181 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31 12223181 frs-core:CurrentFinancialInstruments 1 2024-03-31
Registered number: 12223181
LIMELIGHT BUSINESS CONSULTING LTD
Unaudited Financial Statements
For The Year Ended 31 March 2025
Ascot Sinclair Associates Ltd
Chartered Certified Accountants
Avondale House
262 Uxbridge Road
Hatch End
Middlesex
HA5 4HS
LIMELIGHT BUSINESS CONSULTING LTD
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
LIMELIGHT BUSINESS CONSULTING LTD
Balance Sheet
As At 31 March 2025
Balance Sheet
Registered number: 12223181

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 20,000 |  | -
Tangible Assets | 5 |  | 4,379 |  | 479
|  |  | 24,379 |  | 479
CURRENT ASSETS
Debtors | 6 | 1,207,256 |  | 635,048 |
Cash at bank and in hand |  | 710,355 |  | 227,769 |
|  | 1,917,611 |  | 862,817 |
Creditors: Amounts Falling Due Within One Year | 7 | (985,238 ) |  | (492,275 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 932,373 |  | 370,542
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 956,752 |  | 371,021
NET ASSETS |  |  | 956,752 |  | 371,021
CAPITAL AND RESERVES
Called up share capital | 8 |  | 150 |  | 150
Profit and Loss Account |  |  | 956,602 |  | 370,871
SHAREHOLDERS' FUNDS |  |  | 956,752 |  | 371,021

Page 1
Page 2
LIMELIGHT BUSINESS CONSULTING LTD
Balance Sheet (continued)
As At 31 March 2025
For the year ending 31 March 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 Brian Lavery Director | Mr Gordon Kelly Director | Mr Neil How Director
23/01/2024

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
LIMELIGHT BUSINESS CONSULTING LTD
Notes to the Financial Statements
For The Year Ended 31 March 2025
Notes to the Financial Statements
1. General Information
LIMELIGHT BUSINESS CONSULTING LTD is a private company, limited by shares, incorporated in England & Wales, registered number 12223181 . The registered office is 167-169 Great Portland Street, 5th Floor , London, W1W 5PF.
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. Research and Development
In the research phase of an internal project it is not possible to demonstrate that the project will generate future economic benefits and hence all expenditure on research is recognised as an expense when it is incurred. Intangible assets are recognised from the development phase of a project if and only if certain specific criteria are met in order to demonstrate the asset will generate probable future economic benefits and that its cost can be reliably measured. The capitalised development costs are subsequently amortised to ... on a straight line basis over their expected useful economic lives, which range from ... to ... years.
If it is not possible to distinguish between the research phase and the development phase of an internal project the expenditure is treated as if it were all incurred in the research phase only.
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:

Computer Equipment | 25% reducing balance basis

2.5. 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.
Page 3
Page 4
LIMELIGHT BUSINESS CONSULTING LTD
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
2.6. 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: 7 (2024: 4)
7 4
4. Intangible Assets

| Development Costs
--- | ---
| £
Cost
As at 1 April 2024 | -
Additions | 20,000
As at 31 March 2025 | 20,000
Net Book Value
As at 31 March 2025 | 20,000
As at 1 April 2024 | -

5. Tangible Assets

| Computer Equipment
--- | ---
| £
Cost
As at 1 April 2024 | 1,133
Additions | 5,360
As at 31 March 2025 | 6,493
Depreciation
As at 1 April 2024 | 654
Provided during the period | 1,460
As at 31 March 2025 | 2,114

...CONTINUED
Page 4
Page 5
LIMELIGHT BUSINESS CONSULTING LTD
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025

Net Book Value
As at 31 March 2025 | 4,379
As at 1 April 2024 | 479

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 1,185,775 |  | 634,908
Prepayments and accrued income | 21,235 |  | -
Other debtors | - |  | 27
Net wages | 203 |  | 113
| 1,207,213 |  | 635,048
Due after more than one year
Other debtors | 43 |  | -
| 1,207,256 |  | 635,048

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 447,257 |  | 357,242
Corporation tax | 199,352 |  | 41,082
Other taxes and social security | 21,420 |  | 1,082
VAT | 136,593 |  | 26,509
Pension Liability | 3,010 |  | 372
Accruals and deferred income | 174,756 |  | 63,138
Directors' loan accounts | 2,850 |  | 2,850
| 985,238 |  | 492,275

8. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 150 |  | 150

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