Acorah Software Products - Accounts Production 18.1.170 false true 30 November 2024 1 December 2023 false 1 December 2024 30 November 2025 30 November 2025 01925416 Mr J R Priestley Mrs M Priestley Mr J M Priestley Mrs M Priestley iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 01925416 2024-11-30 01925416 2025-11-30 01925416 2024-12-01 2025-11-30 01925416 frs-core:CurrentFinancialInstruments 2025-11-30 01925416 frs-core:ComputerEquipment 2025-11-30 01925416 frs-core:ComputerEquipment 2024-12-01 2025-11-30 01925416 frs-core:ComputerEquipment 2024-11-30 01925416 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-11-30 01925416 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-12-01 2025-11-30 01925416 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-11-30 01925416 frs-core:RevaluationReserve 2024-11-30 01925416 frs-core:RevaluationReserve 2025-11-30 01925416 frs-core:ShareCapital 2025-11-30 01925416 frs-core:RetainedEarningsAccumulatedLosses 2024-12-01 2025-11-30 01925416 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2024-11-30 01925416 frs-core:RetainedEarningsAccumulatedLosses 2025-11-30 01925416 frs-bus:PrivateLimitedCompanyLtd 2024-12-01 2025-11-30 01925416 frs-bus:FilletedAccounts 2024-12-01 2025-11-30 01925416 frs-bus:SmallEntities 2024-12-01 2025-11-30 01925416 frs-bus:AuditExempt-NoAccountantsReport 2024-12-01 2025-11-30 01925416 frs-bus:SmallCompaniesRegimeForAccounts 2024-12-01 2025-11-30 01925416 frs-bus:Director1 2024-12-01 2025-11-30 01925416 frs-bus:Director2 2024-12-01 2025-11-30 01925416 frs-bus:Director3 2024-12-01 2025-11-30 01925416 frs-bus:CompanySecretary1 2024-12-01 2025-11-30 01925416 frs-countries:EnglandWales 2024-12-01 2025-11-30 01925416 2023-11-30 01925416 2024-11-30 01925416 2023-12-01 2024-11-30 01925416 frs-core:CurrentFinancialInstruments 2024-11-30 01925416 frs-core:RevaluationReserve 2024-11-30 01925416 frs-core:ShareCapital 2024-11-30 01925416 frs-core:RetainedEarningsAccumulatedLosses 2024-11-30
Registered number: 01925416
Lensmill Limited
Financial Statements
For The Year Ended 30 November 2025
Lensmill Limited
Contents
Contents

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

Page 1
Lensmill Limited
Balance Sheet
As At 30 November 2025
Balance Sheet
Registered number: 01925416

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 1,338,161 |  | 1,338,000
|  |  | 1,338,161 |  | 1,338,000
CURRENT ASSETS
Debtors | 5 | 9,833 |  | 9,833 |
Cash at bank and in hand |  | 49,422 |  | 49,002 |
|  | 59,255 |  | 58,835 |
Creditors: Amounts Falling Due Within One Year | 6 | (44,493 ) |  | (44,156 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 14,762 |  | 14,679
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 1,352,923 |  | 1,352,679
PROVISIONS FOR LIABILITIES
Deferred Taxation | 7 |  | (125,068 ) |  | (125,027 )
NET ASSETS |  |  | 1,227,855 |  | 1,227,652
CAPITAL AND RESERVES
Called up share capital | 8 |  | 90 |  | 90
Revaluation reserve | 9 |  | 1,026,874 |  | 1,026,874
Profit and Loss Account |  |  | 200,891 |  | 200,688
SHAREHOLDERS' FUNDS |  |  | 1,227,855 |  | 1,227,652

Page 1
Page 2
Lensmill Limited
Balance Sheet (continued)
As At 30 November 2025
For the year ending 30 November 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

Mrs M Priestley Director
9 April 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Lensmill Limited
Notes to the Financial Statements
For The Year Ended 30 November 2025
Notes to the Financial Statements
1. General Information
Lensmill Limited is a private company, limited by shares, incorporated in England & Wales, registered number 01925416 . The registered office is The Hayloft, Lindley, Otley, North Yorkshire, LS21 2QP.
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:

Freehold | 0%
Computer Equipment | 33% RBM

2.4. Financial Instruments
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.Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of
impairment, an impairment loss is recognised in profit or loss immediately.
Trade and other debtors that are receivable within one year and do not constitute a financing transaction are recorded at the undiscounted amount expected to be received, net of impairment.
Cash and cash equivalents comprise cash at bank and on hand.
Trade and other creditors are initially recognised at the transaction price and are thereafter stated at amortised cost using the effective interest method unless the effect of discounting would be immaterial, in which case they are stated at cost.
Page 3
Page 4
Lensmill Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 November 2025
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. 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. The carrying amount of deferred tax assets is reviewed at the end of each reporting period.
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2024: 3)
3 3
4. Tangible Assets

| Land & Property
--- | ---
| Freehold | Computer Equipment | Total
| £ | £ | £
Cost
As at 1 December 2024 | 1,338,000 | - | 1,338,000
Additions | - | 200 | 200
As at 30 November 2025 | 1,338,000 | 200 | 1,338,200
Depreciation
As at 1 December 2024 | - | - | -
Provided during the period | - | 39 | 39
As at 30 November 2025 | - | 39 | 39
Net Book Value
As at 30 November 2025 | 1,338,000 | 161 | 1,338,161
As at 1 December 2024 | 1,338,000 | - | 1,338,000

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 9,833 |  | 9,833

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Other creditors | 20,722 |  | 20,288
Taxation and social security | 23,771 |  | 23,868
| 44,493 |  | 44,156

Page 4
Page 5
Lensmill Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 November 2025
7. Deferred Taxation
The provision for deferred tax is made up as follows:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Other timing differences | 125,068 |  | 125,027

8. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 90 |  | 90

9. Reserves

| Revaluation reserve | Profit and Loss Account
--- | --- | ---
| £ | £
As at 1 December 2024 | 1,026,874 | 200,688
Profit for the year and total comprehensive income | - | 80,203
Dividends paid | - | (80,000)
As at 30 November 2025 | 1,026,874 | 200,891

Page 5