Acorah Software Products - Accounts Production 18.1.200 false true 31 August 2024 1 September 2023 false 1 September 2024 31 August 2025 31 August 2025 09177447 Mr Matthew Murray iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09177447 2024-08-31 09177447 2025-08-31 09177447 2024-09-01 2025-08-31 09177447 frs-core:CurrentFinancialInstruments 2025-08-31 09177447 frs-core:ComputerEquipment 2025-08-31 09177447 frs-core:ComputerEquipment 2024-09-01 2025-08-31 09177447 frs-core:ComputerEquipment 2024-08-31 09177447 frs-core:FurnitureFittings 2025-08-31 09177447 frs-core:FurnitureFittings 2024-09-01 2025-08-31 09177447 frs-core:FurnitureFittings 2024-08-31 09177447 frs-core:ShareCapital 2025-08-31 09177447 frs-core:RetainedEarningsAccumulatedLosses 2025-08-31 09177447 frs-bus:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 09177447 frs-bus:FilletedAccounts 2024-09-01 2025-08-31 09177447 frs-bus:SmallEntities 2024-09-01 2025-08-31 09177447 frs-bus:AuditExempt-NoAccountantsReport 2024-09-01 2025-08-31 09177447 frs-bus:SmallCompaniesRegimeForAccounts 2024-09-01 2025-08-31 09177447 frs-bus:Director1 2024-09-01 2025-08-31 09177447 frs-countries:EnglandWales 2024-09-01 2025-08-31 09177447 2023-08-31 09177447 2024-08-31 09177447 2023-09-01 2024-08-31 09177447 frs-core:CurrentFinancialInstruments 2024-08-31 09177447 frs-core:ShareCapital 2024-08-31 09177447 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31
Registered number: 09177447
LMDE Accountants Limited
Unaudited Financial Statements
For The Year Ended 31 August 2025
LMDE Accountants Limited
Contents
Contents

| Page
--- | ---
Statement of Financial Position | 1—2
Notes to the Financial Statements | 3—5

Page 1
LMDE Accountants Limited
Statement of Financial Position
As At 31 August 2025
Statement of Financial Position
Registered number: 09177447

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 1,770 |  | 2,417
|  |  | 1,770 |  | 2,417
CURRENT ASSETS
Debtors | 5 | 53,532 |  | 59,288 |
Cash at bank and in hand |  | 125,473 |  | 122,082 |
|  | 179,005 |  | 181,370 |
Creditors: Amounts Falling Due Within One Year | 6 | (116,405 ) |  | (122,524 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 62,600 |  | 58,846
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 64,370 |  | 61,263
PROVISIONS FOR LIABILITIES
Deferred Taxation | 7 |  | (336 ) |  | (459 )
NET ASSETS |  |  | 64,034 |  | 60,804
CAPITAL AND RESERVES
Called up share capital | 8 |  | 101 |  | 101
Income Statement |  |  | 63,933 |  | 60,703
SHAREHOLDERS' FUNDS |  |  | 64,034 |  | 60,804

Page 1
Page 2
LMDE Accountants Limited
Statement of Financial Position (continued)
As At 31 August 2025
For the year ending 31 August 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 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 Matthew Murray Director
15 May 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
LMDE Accountants Limited
Notes to the Financial Statements
For The Year Ended 31 August 2025
Notes to the Financial Statements
1. General Information
LMDE Accountants Limited is a private company, limited by shares. It is incorporated in England & Wales, under a registered number of 09177447 . The registered office is Grove Place, Wellington Road, High Wycombe, Buckinghamshire, HP12 3PR.
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 comprises amounts receivable for accountancy services supplied by the company, net of Value Added Tax and discounts, and is recognised by reference to the stage of completion of the service.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. 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:

Fixtures & Fittings | 25% straight line
Computer Equipment | 25% straight line

2.4. Leasing and Hire Purchase Contracts
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to income statement as incurred.
2.5. Financial Instruments
Basic financial instruments are recognised at amortised cost using the effective interest method.
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 income statement 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 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 the income statement, except when they relate 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.
2.7. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the income statement as they become payable in accordance with the rules of the scheme.
Page 3
Page 4
LMDE Accountants Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2025
3. Average Number of Employees
The average number of employees, including directors, during the year was 3 (2024: 3)
3 3
4. Tangible Assets

| Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 September 2024 | 1,158 | 12,051 | 13,209
Additions | 232 | 231 | 463
As at 31 August 2025 | 1,390 | 12,282 | 13,672
Depreciation
As at 1 September 2024 | 805 | 9,987 | 10,792
Provided during the period | 157 | 953 | 1,110
As at 31 August 2025 | 962 | 10,940 | 11,902
Net Book Value
As at 31 August 2025 | 428 | 1,342 | 1,770
As at 1 September 2024 | 353 | 2,064 | 2,417

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 46,161 |  | 53,005
Other debtors | 7,371 |  | 6,283
| 53,532 |  | 59,288

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 885 |  | 723
Other creditors | 93,975 |  | 98,299
Taxation and social security | 21,545 |  | 23,502
| 116,405 |  | 122,524

7. Deferred Taxation
The provision for deferred taxation is made up of accelerated capital allowances.

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Other timing differences | 336 |  | 459

Page 4
Page 5
LMDE Accountants Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2025
8. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 101 |  | 101

9. Other Commitments
At the end of the period the company's commitments, guarantees and contingencies totalled £1,800 (2024: £1,620).
10. Pension Commitments
The company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund. At the statement of financial position date no unpaid contributions (2024: nil) were due to the fund.
Page 5