Acorah Software Products - Accounts Production 18.1.170 false true 28 February 2025 29 February 2024 false 1 March 2025 28 February 2026 28 February 2026 08892020 Mr Liam King Dr Helen Taylor Mr Stephen Hale iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08892020 2025-02-28 08892020 2026-02-28 08892020 2025-03-01 2026-02-28 08892020 frs-core:CurrentFinancialInstruments 2026-02-28 08892020 frs-core:FurnitureFittings 2026-02-28 08892020 frs-core:FurnitureFittings 2025-03-01 2026-02-28 08892020 frs-core:FurnitureFittings 2025-02-28 08892020 frs-core:MotorVehicles 2026-02-28 08892020 frs-core:MotorVehicles 2025-03-01 2026-02-28 08892020 frs-core:MotorVehicles 2025-02-28 08892020 frs-core:WithinOneYear 2026-02-28 08892020 frs-core:SharePremium 2026-02-28 08892020 frs-core:ShareCapital 2026-02-28 08892020 frs-core:RetainedEarningsAccumulatedLosses 2026-02-28 08892020 frs-bus:PrivateLimitedCompanyLtd 2025-03-01 2026-02-28 08892020 frs-bus:FilletedAccounts 2025-03-01 2026-02-28 08892020 frs-bus:SmallEntities 2025-03-01 2026-02-28 08892020 frs-bus:AuditExempt-NoAccountantsReport 2025-03-01 2026-02-28 08892020 frs-bus:SmallCompaniesRegimeForAccounts 2025-03-01 2026-02-28 08892020 frs-bus:OrdinaryShareClass2 2025-03-01 2026-02-28 08892020 frs-bus:OrdinaryShareClass2 2026-02-28 08892020 frs-bus:OrdinaryShareClass3 2025-03-01 2026-02-28 08892020 frs-bus:OrdinaryShareClass3 2026-02-28 08892020 frs-bus:OrdinaryShareClass4 2025-03-01 2026-02-28 08892020 frs-bus:OrdinaryShareClass4 2026-02-28 08892020 frs-bus:Director1 2025-03-01 2026-02-28 08892020 frs-bus:Director2 2025-03-01 2026-02-28 08892020 frs-bus:Director3 2025-03-01 2026-02-28 08892020 frs-countries:EnglandWales 2025-03-01 2026-02-28 08892020 2024-02-28 08892020 2025-02-28 08892020 2024-02-29 2025-02-28 08892020 frs-core:CurrentFinancialInstruments 2025-02-28 08892020 frs-core:WithinOneYear 2025-02-28 08892020 frs-core:SharePremium 2025-02-28 08892020 frs-core:ShareCapital 2025-02-28 08892020 frs-core:RetainedEarningsAccumulatedLosses 2025-02-28 08892020 frs-bus:OrdinaryShareClass2 2024-02-29 2025-02-28 08892020 frs-bus:OrdinaryShareClass3 2024-02-29 2025-02-28 08892020 frs-bus:OrdinaryShareClass4 2024-02-29 2025-02-28
Registered number: 08892020
Lagom Strategy Ltd
Unaudited Financial Statements
For The Year Ended 28 February 2026
AEH Accountancy Ltd
Chartered Accountants
42 Glebe Street
Loughborough
Leicestershire
LE11 1JR
Lagom Strategy Ltd
Contents
Contents

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

Page 1
Lagom Strategy Ltd
Balance Sheet
As At 28 February 2026
Balance Sheet
Registered number: 08892020

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 18,479 |  | 25,502
|  |  | 18,479 |  | 25,502
CURRENT ASSETS
Debtors | 5 | 6,675 |  | 26,638 |
Cash at bank and in hand |  | 17,537 |  | 78,533 |
|  | 24,212 |  | 105,171 |
Creditors: Amounts Falling Due Within One Year | 6 | (21,092 ) |  | (73,392 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 3,120 |  | 31,779
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 21,599 |  | 57,281
NET ASSETS |  |  | 21,599 |  | 57,281
CAPITAL AND RESERVES
Called up share capital | 8 |  | 149 |  | 149
Share premium account |  |  | 15,600 |  | 15,600
Profit and Loss Account |  |  | 5,850 |  | 41,532
SHAREHOLDERS' FUNDS |  |  | 21,599 |  | 57,281

Page 1
Page 2
Lagom Strategy Ltd
Balance Sheet (continued)
As At 28 February 2026
For the year ending 28 February 2026 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

Dr Helen Taylor Director
7th April 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Lagom Strategy Ltd
Notes to the Financial Statements
For The Year Ended 28 February 2026
Notes to the Financial Statements
1. General Information
Lagom Strategy Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 08892020 . The registered office is 42 Glebe Street, Loughborough, Leicestershire, LE11 1JR.
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:

Motor Vehicles | 25% Reducing Balance
Fixtures & Fittings | 25% Straight Line

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. 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.
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.
...CONTINUED
Page 3
Page 4
Lagom Strategy Ltd
Notes to the Financial Statements (continued)
For The Year Ended 28 February 2026
2.5. Taxation - continued
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 asset reflects 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 or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also 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:

| 2026 |  | 2025
--- | --- | --- | ---
Office and administration | 3 |  | 4
| 3 |  | 4

4. Tangible Assets

| Motor Vehicles | Fixtures & Fittings | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 March 2025 | 55,474 | 37,640 | 93,114
As at 28 February 2026 | 55,474 | 37,640 | 93,114
Depreciation
As at 1 March 2025 | 30,921 | 36,691 | 67,612
Provided during the period | 6,139 | 884 | 7,023
As at 28 February 2026 | 37,060 | 37,575 | 74,635
Net Book Value
As at 28 February 2026 | 18,414 | 65 | 18,479
As at 1 March 2025 | 24,553 | 949 | 25,502

5. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | - |  | 25,621
Prepayments and accrued income | - |  | 860
Other debtors | - |  | 114
Corporation tax recoverable assets | 5,374 |  | -
VAT | 1,047 |  | -
Other taxes and social security | 254 |  | 43
| 6,675 |  | 26,638

Page 4
Page 5
Lagom Strategy Ltd
Notes to the Financial Statements (continued)
For The Year Ended 28 February 2026
6. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 17,887 |  | 26,388
Corporation tax | - |  | 32,159
VAT | - |  | 10,346
Accruals and deferred income | - |  | 1,294
Directors' loan accounts | 3,205 |  | 3,205
| 21,092 |  | 73,392

7. Obligations Under Finance Leases and Hire Purchase

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
The future minimum finance lease payments are as follows:
Not later than one year | 17,887 |  | 26,388

8. Share Capital

| 2026 |  | 2025
--- | --- | --- | ---
Allotted, called up and fully paid | £ |  | £
75 Ordinary A shares of £ 1.000 each | 75 |  | 75
38 Ordinary B shares of £ 1.000 each | 38 |  | 38
36 Ordinary C shares of £ 1.000 each | 36 |  | 36
| 149 |  | 149

Page 5