Acorah Software Products - Accounts Production 19.2.350 false true 28 February 2025 1 March 2024 false 1 March 2025 28 February 2026 28 February 2026 09993234 Mr David Lodge iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09993234 2025-02-28 09993234 2026-02-28 09993234 2025-03-01 2026-02-28 09993234 frs-core:CurrentFinancialInstruments 2026-02-28 09993234 frs-core:ComputerEquipment 2026-02-28 09993234 frs-core:ComputerEquipment 2025-03-01 2026-02-28 09993234 frs-core:ComputerEquipment 2025-02-28 09993234 frs-core:ShareCapital 2026-02-28 09993234 frs-core:RetainedEarningsAccumulatedLosses 2026-02-28 09993234 frs-bus:PrivateLimitedCompanyLtd 2025-03-01 2026-02-28 09993234 frs-bus:FilletedAccounts 2025-03-01 2026-02-28 09993234 frs-bus:SmallEntities 2025-03-01 2026-02-28 09993234 frs-bus:AuditExempt-NoAccountantsReport 2025-03-01 2026-02-28 09993234 frs-bus:SmallCompaniesRegimeForAccounts 2025-03-01 2026-02-28 09993234 frs-bus:Director1 2025-03-01 2026-02-28 09993234 frs-countries:EnglandWales 2025-03-01 2026-02-28 09993234 2024-02-29 09993234 2025-02-28 09993234 2024-03-01 2025-02-28 09993234 frs-core:CurrentFinancialInstruments 2025-02-28 09993234 frs-core:ShareCapital 2025-02-28 09993234 frs-core:RetainedEarningsAccumulatedLosses 2025-02-28
Registered number: 09993234
David Lodge Lighting Ltd
Unaudited Financial Statements
For The Year Ended 28 February 2026
Harrisons Accountancy Ltd
Harrison House Sheep Walk
Langford Road
Biggleswade
Bedfordshire
SG18 9RB
David Lodge Lighting Ltd
Contents
Contents

| Page
--- | ---
Statement of Financial Position | 1—2
Notes to the Financial Statements | 3—4

Page 1
David Lodge Lighting Ltd
Statement of Financial Position
As At 28 February 2026
Statement of Financial Position
Registered number: 09993234

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 2,720 |  | 3,388
|  |  | 2,720 |  | 3,388
CURRENT ASSETS
Debtors | 5 | 98,057 |  | 167,149 |
Cash at bank and in hand |  | 637,076 |  | 439,755 |
|  | 735,133 |  | 606,904 |
Creditors: Amounts Falling Due Within One Year | 6 | (148,165 ) |  | (140,354 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 586,968 |  | 466,550
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 589,688 |  | 469,938
NET ASSETS |  |  | 589,688 |  | 469,938
CAPITAL AND RESERVES
Called up share capital | 7 |  | 2 |  | 2
Income Statement |  |  | 589,686 |  | 469,936
SHAREHOLDERS' FUNDS |  |  | 589,688 |  | 469,938

Page 1
Page 2
David Lodge Lighting Ltd
Statement of Financial Position (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 member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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 Income Statement.
On behalf of the board

Mr David Lodge Director
01/05/2026

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
David Lodge Lighting Ltd
Notes to the Financial Statements
For The Year Ended 28 February 2026
Notes to the Financial Statements
1. General Information
David Lodge Lighting Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 09993234 . The registered office is 11 Riccat Lane Riccat Lane, Stevenage, Hertfordshire, SG1 3XY.
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 the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
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% on straight line basis

2.4. Taxation
Income tax expense represents the sum of the tax currently payable.
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.
Current tax is 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 tax is 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: 3 (2025: 2)
3 2
4. Tangible Assets

| Computer Equipment
--- | ---
| £
Cost
As at 1 March 2025 | 11,532
Additions | 2,597
As at 28 February 2026 | 14,129

...CONTINUED
Page 3
Page 4
David Lodge Lighting Ltd
Notes to the Financial Statements (continued)
For The Year Ended 28 February 2026

Depreciation
As at 1 March 2025 | 8,144
Provided during the period | 3,265
As at 28 February 2026 | 11,409
Net Book Value
As at 28 February 2026 | 2,720
As at 1 March 2025 | 3,388

5. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 85,333 |  | 154,661
Prepayments and accrued income | 12,724 |  | 12,488
| 98,057 |  | 167,149

6. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Trade creditors | 1,948 |  | 2,087
Corporation tax | 97,822 |  | 104,382
Other taxes and social security | 10,382 |  | 1,850
VAT | 36,321 |  | 21,767
Accruals and deferred income | 1,450 |  | 1,450
Director's loan account | 242 |  | 8,818
| 148,165 |  | 140,354

7. Share Capital

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 2 |  | 2

Page 4