Acorah Software Products - Accounts Production 19.2.350 false true 30 September 2024 1 October 2023 false 1 October 2024 30 September 2025 30 September 2025 05196914 Mrs A Redding Mr P S Redding Mrs A Redding iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 05196914 2024-09-30 05196914 2025-09-30 05196914 2024-10-01 2025-09-30 05196914 frs-core:CurrentFinancialInstruments 2025-09-30 05196914 frs-core:ComputerEquipment 2025-09-30 05196914 frs-core:ComputerEquipment 2024-10-01 2025-09-30 05196914 frs-core:ComputerEquipment 2024-09-30 05196914 frs-core:FurnitureFittings 2025-09-30 05196914 frs-core:FurnitureFittings 2024-10-01 2025-09-30 05196914 frs-core:FurnitureFittings 2024-09-30 05196914 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-09-30 05196914 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-10-01 2025-09-30 05196914 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-09-30 05196914 frs-core:MotorVehicles 2025-09-30 05196914 frs-core:MotorVehicles 2024-10-01 2025-09-30 05196914 frs-core:MotorVehicles 2024-09-30 05196914 frs-core:PlantMachinery 2025-09-30 05196914 frs-core:PlantMachinery 2024-10-01 2025-09-30 05196914 frs-core:PlantMachinery 2024-09-30 05196914 frs-core:ShareCapital 2025-09-30 05196914 frs-core:RetainedEarningsAccumulatedLosses 2025-09-30 05196914 frs-bus:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 05196914 frs-bus:FilletedAccounts 2024-10-01 2025-09-30 05196914 frs-bus:SmallEntities 2024-10-01 2025-09-30 05196914 frs-bus:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 05196914 frs-bus:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 05196914 frs-bus:OrdinaryShareClass1 2024-10-01 2025-09-30 05196914 frs-bus:OrdinaryShareClass1 2025-09-30 05196914 frs-bus:Director1 2024-10-01 2025-09-30 05196914 frs-bus:Director1 2024-09-30 05196914 frs-bus:Director1 2025-09-30 05196914 frs-bus:Director2 2024-10-01 2025-09-30 05196914 frs-bus:CompanySecretary1 2024-10-01 2025-09-30 05196914 frs-countries:EnglandWales 2024-10-01 2025-09-30 05196914 2023-09-30 05196914 2024-09-30 05196914 2023-10-01 2024-09-30 05196914 frs-core:CurrentFinancialInstruments 2024-09-30 05196914 frs-core:ShareCapital 2024-09-30 05196914 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30 05196914 frs-bus:OrdinaryShareClass1 2023-10-01 2024-09-30
Registered number: 05196914
Lan Danaire Models Limited
Unaudited Financial Statements
For The Year Ended 30 September 2025
Weatherer Bailey Bragg
Chartered Accountants
100 Boldmere Road
Sutton Coldfield
West Midlands
B73 5UB
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 05196914
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 2,829 2,187
2,829 2,187
CURRENT ASSETS
Stocks 5 189,550 180,563
Debtors 6 7,387 6,891
Cash at bank and in hand 38,652 33,587
235,589 221,041
Creditors: Amounts Falling Due Within One Year 7 (31,823 ) (21,513 )
NET CURRENT ASSETS (LIABILITIES) 203,766 199,528
TOTAL ASSETS LESS CURRENT LIABILITIES 206,595 201,715
PROVISIONS FOR LIABILITIES
Deferred Taxation (537 ) -
NET ASSETS 206,058 201,715
CAPITAL AND RESERVES
Called up share capital 8 1,000 1,000
Profit and Loss Account 205,058 200,715
SHAREHOLDERS' FUNDS 206,058 201,715
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For the year ending 30 September 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 P S Redding
Director
30th April 2026
The notes on pages 3 to 6 form part of these financial statements.
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Page 3
Notes to the Financial Statements
1. General Information
Lan Danaire Models Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05196914 . The registered office is 3-5 Brockwell Road, Birmingham, B44 9PF.
The presentation currency of the financial statements is in the Pound Sterling (£).
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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
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:
Leasehold 10% on cost
Plant & Machinery 10% on cost
Motor Vehicles 25% on reducing balance
Fixtures & Fittings 15% on reducing balance
Computer Equipment 25% on cost
2.4. Leasing and Hire Purchase Contracts
Rental income from operating leases is recognised on a straight line basis over the term of the relevant lease. Initial direct costs incurred in negotiating and arranging an operating lease are added to the carrying amount of the leased asset and recognised on a straight line basis over the lease term.
2.5. Stocks and Work in Progress
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads that have been incurred in bringing stocks to their present location and condition. 
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2.6. Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.
Current or deferred taxation assets and liabilities are not discounted.
Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.
Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in the financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.
Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
4. Tangible Assets
Land & Property
Leasehold Plant & Machinery Motor Vehicles Fixtures & Fittings
£ £ £ £
Cost
As at 1 October 2024 7,585 1,434 14,000 7,148
Additions - - - -
Disposals - - - -
As at 30 September 2025 7,585 1,434 14,000 7,148
Depreciation
As at 1 October 2024 7,585 1,434 12,598 6,464
Provided during the period - - 351 102
Disposals - - - -
As at 30 September 2025 7,585 1,434 12,949 6,566
Net Book Value
As at 30 September 2025 - - 1,051 582
As at 1 October 2024 - - 1,402 684
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Computer Equipment Total
£ £
Cost
As at 1 October 2024 4,013 34,180
Additions 1,295 1,295
Disposals (3,878 ) (3,878 )
As at 30 September 2025 1,430 31,597
Depreciation
As at 1 October 2024 3,912 31,993
Provided during the period 200 653
Disposals (3,878 ) (3,878 )
As at 30 September 2025 234 28,768
Net Book Value
As at 30 September 2025 1,196 2,829
As at 1 October 2024 101 2,187
5. Stocks
2025 2024
£ £
Stock 189,550 180,563
6. Debtors
2025 2024
£ £
Due within one year
Prepayments and accrued income 7,387 6,579
VAT - 312
7,387 6,891
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7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 25,506 12,960
Corporation tax 2,871 6,887
Social security and other taxes 1,704 -
VAT 131 -
Accruals 1,441 1,435
Directors' loan accounts 170 231
31,823 21,513
8. Share Capital
2025 2024
Allotted, called up and fully paid £ £
100 Ordinary Shares of £ 10.00 each 1,000 1,000
9. Directors Advances, Credits and Guarantees
The following advances and credits to directors subsisted during the year ended 30 September 2025:
As at 1 October 2024 Amounts advanced Amounts repaid Amounts written off As at 30 September 2025
£ £ £ £ £
Mr Paul Redding (231 ) 9,451 (9,390 ) - (170 )
No interest is charged on loans from directors. Amounts are repayable on demand.
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