Acorah Software Products - Accounts Production 19.2.350 false true 31 July 2024 1 August 2023 false 1 August 2024 31 July 2025 31 July 2025 10275072 Mr J R Cunningham Mr N J Feltham Mr S M Cook (appointed 03/02/2026) false iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10275072 2024-07-31 10275072 2025-07-31 10275072 2024-08-01 2025-07-31 10275072 frs-core:CurrentFinancialInstruments 2025-07-31 10275072 frs-core:BetweenOneFiveYears 2025-07-31 10275072 frs-core:ComputerEquipment 2025-07-31 10275072 frs-core:ComputerEquipment 2024-08-01 2025-07-31 10275072 frs-core:ComputerEquipment 2024-07-31 10275072 frs-core:NetGoodwill 2025-07-31 10275072 frs-core:NetGoodwill 2024-08-01 2025-07-31 10275072 frs-core:NetGoodwill 2024-07-31 10275072 frs-core:MotorVehicles 2025-07-31 10275072 frs-core:MotorVehicles 2024-08-01 2025-07-31 10275072 frs-core:MotorVehicles 2024-07-31 10275072 frs-core:WithinOneYear 2025-07-31 10275072 frs-core:ShareCapital 2025-07-31 10275072 frs-core:RetainedEarningsAccumulatedLosses 2025-07-31 10275072 frs-bus:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31 10275072 frs-bus:FilletedAccounts 2024-08-01 2025-07-31 10275072 frs-bus:SmallEntities 2024-08-01 2025-07-31 10275072 frs-bus:AuditExempt-NoAccountantsReport 2024-08-01 2025-07-31 10275072 frs-bus:SmallCompaniesRegimeForAccounts 2024-08-01 2025-07-31 10275072 1 2024-08-01 2025-07-31 10275072 frs-core:AcceleratedTaxDepreciationDeferredTax 2025-07-31 10275072 frs-core:CostValuation 2024-07-31 10275072 frs-core:AdditionsToInvestments 2025-07-31 10275072 frs-core:DisposalsRepaymentsInvestments 2025-07-31 10275072 frs-core:CostValuation 2025-07-31 10275072 frs-core:ProvisionsForImpairmentInvestments 2024-07-31 10275072 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2025-07-31 10275072 frs-core:ProvisionsForImpairmentInvestments 2025-07-31 10275072 frs-bus:Director1 2024-08-01 2025-07-31 10275072 frs-bus:Director1 2024-07-31 10275072 frs-bus:Director1 2025-07-31 10275072 frs-bus:Director2 2024-08-01 2025-07-31 10275072 frs-bus:Director2 2024-07-31 10275072 frs-bus:Director2 2025-07-31 10275072 frs-bus:Director3 2024-08-01 2025-07-31 10275072 frs-countries:EnglandWales 2024-08-01 2025-07-31 10275072 2023-07-31 10275072 2024-07-31 10275072 2023-08-01 2024-07-31 10275072 frs-core:CurrentFinancialInstruments 2024-07-31 10275072 frs-core:BetweenOneFiveYears 2024-07-31 10275072 frs-core:WithinOneYear 2024-07-31 10275072 frs-core:ShareCapital 2024-07-31 10275072 frs-core:RetainedEarningsAccumulatedLosses 2024-07-31
Registered number: 10275072
Landall Services Limited
Unaudited Financial Statements
For The Year Ended 31 July 2025
Landall Services Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—7

Page 1
Landall Services Limited
Balance Sheet
As At 31 July 2025
Balance Sheet
Registered number: 10275072

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 5 |  | 43,382 |  | 69,532
Investments | 6 |  | 2,037,975 |  | 3,579,229
|  |  | 2,081,357 |  | 3,648,761
CURRENT ASSETS
Stocks | 7 | 239,431 |  | 244,382 |
Debtors | 8 | 4,202,501 |  | 2,355,017 |
Cash at bank and in hand |  | 5,521,129 |  | 4,322,920 |
|  | 9,963,061 |  | 6,922,319 |
Creditors: Amounts Falling Due Within One Year | 9 | (1,916,854 ) |  | (1,346,863 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 8,046,207 |  | 5,575,456
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 10,127,564 |  | 9,224,217
PROVISIONS FOR LIABILITIES
Deferred Taxation | 10 |  | (10,846 ) |  | -
NET ASSETS |  |  | 10,116,718 |  | 9,224,217
CAPITAL AND RESERVES
Called up share capital | 11 |  | 100 |  | 100
Profit and Loss Account |  |  | 10,116,618 |  | 9,224,117
SHAREHOLDERS' FUNDS |  |  | 10,116,718 |  | 9,224,217

Page 1
Page 2
Landall Services Limited
Balance Sheet (continued)
As At 31 July 2025
For the year ending 31 July 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 N J Feltham Director
14/05/2026

The notes on pages 3 to 7 form part of these financial statements.
Page 2
Page 3
Landall Services Limited
Notes to the Financial Statements
For The Year Ended 31 July 2025
Notes to the Financial Statements
1. General Information
Landall Services Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10275072 . The registered office is Unit 3, Bradmere House, Brook Way, Leatherhead, Surrey, KT22 7NA.
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.
The company is a parent company and is exempt from the requirement to prepare group accounts by virtue of section 399 of the Companies Act 2006. These financial statements therefore present information about the company as an individual undertaking and not about its group.
Presentational Currency
The accounts are presented in and rounded to the nearest £1 sterling.
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.
Dividends
Dividend income is recognised when the right to receive payment is established.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
Amortisation is calculated on straight line method over 3 years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. 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, using the straight-line basis:

Motor Vehicles | 3 years straight line
Computer Equipment | 3 years straight line

2.5. Stocks and Work in Progress
Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis.
At each balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.
Page 3
Page 4
Landall Services Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 July 2025
2.6. Financial Instruments
The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities.
Financial assets and financial liabilities are recognised in the balance sheet when the company becomes a party to the contractual provisions of the instrument. Trade and other debtors and creditors are classified as basic financial instruments and measured at initial recognition at transaction price. Debtors and creditors are subsequently measured at amortised cost using the effective interest rate method. Cash and cash equivalents are classified as basic financial instruments and comprise cash in hand and at bank and bank overdrafts.
2.7. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.8. Taxation
Corporation 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 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 reflect 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 and deferred tax are 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 and deferred tax are recognised in other comprehensive income or directly in equity respectively.
2.9. Valuation of investments
Investments in subsidiaries are measured at cost less accumulated impairment.
2.10. Pensions
The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.
The contributions are recognised as an expense in the Statement of lncome and Retained Earnings when they fall due. Amounts not paid are shown in other creditors as a liability in the Statement of Financial Position. The assets of the plan are held separately from the Company in independently administered funds.
Page 4
Page 5
Landall Services Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 July 2025
2.11. Operating leases: the Company as the lessee
Rentals paid under operating leases are charged to the Statement of lncome and Retained Earnings on a straight line basis over the lease term.
Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight line basis over the lease term, unless another systematic basis is representative of the time pattern of the lessee's benefit from the use of the leased asset.
2.12. Dividends
Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting. Dividends on shares recognised as liabilities are recognised as expenses and classified within interest payable.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 26 (2024: 16)
26 16
4. Intangible Assets

| Software
--- | ---
| £
Cost
As at 1 August 2024 | 156,197
As at 31 July 2025 | 156,197
Amortisation
As at 1 August 2024 | 156,197
As at 31 July 2025 | 156,197
Net Book Value
As at 31 July 2025 | -
As at 1 August 2024 | -

5. Tangible Assets

| Motor Vehicles | Computer Equipment | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 August 2024 | 77,850 | 103,435 | 181,285
Additions | - | 859 | 859
As at 31 July 2025 | 77,850 | 104,294 | 182,144
Depreciation
As at 1 August 2024 | 10,863 | 100,890 | 111,753
Provided during the period | 25,950 | 1,059 | 27,009
As at 31 July 2025 | 36,813 | 101,949 | 138,762
Net Book Value
As at 31 July 2025 | 41,037 | 2,345 | 43,382
As at 1 August 2024 | 66,987 | 2,545 | 69,532

Page 5
Page 6
Landall Services Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 July 2025
6. Investments

| Subsidiaries
--- | ---
| £
Cost or Valuation
As at 1 August 2024 | 3,579,229
Additions | 67,491
Disposals | (184,076 )
As at 31 July 2025 | 3,462,644
Provision
As at 1 August 2024 | -
Impairment losses | 1,424,669
As at 31 July 2025 | 1,424,669
Net Book Value
As at 31 July 2025 | 2,037,975
As at 1 August 2024 | 3,579,229

7. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Finished goods | 239,431 |  | 244,382

8. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 499,692 |  | 605,311
Prepayments and accrued income | 320,957 |  | 409,029
Other debtors | 854,404 |  | 1,340,677
Directors' loan accounts | 2,527,448 |  | -
| 4,202,501 |  | 2,355,017

9. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 287,871 |  | 306,957
Corporation tax | 1,016,437 |  | 358,209
Other taxes and social security | 36,480 |  | 20,747
VAT | 319,677 |  | 93,452
Other creditors | 80,118 |  | 469,803
Accruals and deferred income | 176,271 |  | 97,695
| 1,916,854 |  | 1,346,863

Page 6
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Landall Services Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 July 2025
10. Deferred Taxation
The provision for deferred tax is made up as follows:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Accelerated capital allowances | 10,846 |  | -

11. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

12. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Not later than one year | 24,667 |  | 13,535
Later than one year and not later than five years | 19,745 |  | -
| 44,412 |  | 13,535

13. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:

| As at 1 August 2024 | Amounts advanced | Amounts repaid | Amounts written off | As at 31 July 2025
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mr James Cunningham | 75 | 1,244,896 | (45,728 ) | - | 1,199,243
Mr Nicholas Feltham | 1,000,962 | 377,971 | (50,728 ) | - | 1,328,205

The above loan is unsecured, interest is charged at the HMRC approved rate and is repayable on demand.
14. Post Balance Sheet Events
After the reporting date one wholly owned subsidiary was dissolved.
After the reporting date, the company acquired two subsidiaries with a holding of 100% of the shares.
15. Related Party Transactions
The Company has taken advantage of the exemption, under the terms of Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" (paragraph 33.1A), not to disclose related party transactions with wholly owned subsidiaries within the group
16. Controlling Party
There is no ultimate controlling party.
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