Acorah Software Products - Accounts Production 19.2.450 false true true 30 June 2024 1 July 2023 false 1 July 2024 30 June 2025 30 June 2025 06937131 Mr John Maskell Bell Mrs Katy Maskell Bell iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 06937131 2024-06-30 06937131 2025-06-30 06937131 2024-07-01 2025-06-30 06937131 frs-core:CurrentFinancialInstruments 2025-06-30 06937131 frs-core:ComputerEquipment 2025-06-30 06937131 frs-core:ComputerEquipment 2024-07-01 2025-06-30 06937131 frs-core:ComputerEquipment 2024-06-30 06937131 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2025-06-30 06937131 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2024-07-01 2025-06-30 06937131 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2024-06-30 06937131 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-07-01 2025-06-30 06937131 frs-core:FurnitureFittings 2025-06-30 06937131 frs-core:FurnitureFittings 2024-07-01 2025-06-30 06937131 frs-core:FurnitureFittings 2024-06-30 06937131 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-06-30 06937131 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-07-01 2025-06-30 06937131 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-06-30 06937131 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-07-01 2025-06-30 06937131 frs-core:OtherResidualIntangibleAssets 2025-06-30 06937131 frs-core:OtherResidualIntangibleAssets 2024-07-01 2025-06-30 06937131 frs-core:OtherResidualIntangibleAssets 2024-06-30 06937131 frs-core:PlantMachinery 2025-06-30 06937131 frs-core:PlantMachinery 2024-07-01 2025-06-30 06937131 frs-core:PlantMachinery 2024-06-30 06937131 frs-core:ShareCapital 2025-06-30 06937131 frs-core:RetainedEarningsAccumulatedLosses 2025-06-30 06937131 frs-bus:PrivateLimitedCompanyLtd 2024-07-01 2025-06-30 06937131 frs-bus:FilletedAccounts 2024-07-01 2025-06-30 06937131 frs-bus:SmallEntities 2024-07-01 2025-06-30 06937131 frs-bus:AuditExempt-NoAccountantsReport 2024-07-01 2025-06-30 06937131 frs-bus:SmallCompaniesRegimeForAccounts 2024-07-01 2025-06-30 06937131 frs-bus:Director1 2024-07-01 2025-06-30 06937131 frs-bus:Director2 2024-07-01 2025-06-30 06937131 frs-countries:EnglandWales 2024-07-01 2025-06-30 06937131 2023-06-30 06937131 2024-06-30 06937131 2023-07-01 2024-06-30 06937131 frs-core:CurrentFinancialInstruments 2024-06-30 06937131 frs-core:ShareCapital 2024-06-30 06937131 frs-core:RetainedEarningsAccumulatedLosses 2024-06-30
Registered number: 06937131
Lost Property Of London Ltd
Unaudited Financial Statements
For The Year Ended 30 June 2025
BW Accounts Ltd
1A Oaklands Way
Hildenborough
Tonbridge
TN11 9DA
Lost Property Of London Ltd
Contents
Contents

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

Page 1
Lost Property Of London Ltd
Balance Sheet
As At 30 June 2025
Balance Sheet
Registered number: 06937131

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 921 |  | 1,105
Tangible Assets | 5 |  | 7,125 |  | 9,931
|  |  | 8,046 |  | 11,036
CURRENT ASSETS
Stocks | 6 | 7,004 |  | 9,778 |
Debtors | 7 | - |  | 819 |
Cash at bank and in hand |  | 3,379 |  | - |
|  | 10,383 |  | 10,597 |
Creditors: Amounts Falling Due Within One Year | 8 | (351,911 ) |  | (332,335 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (341,528 ) |  | (321,738 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (333,482 ) |  | (310,702 )
NET LIABILITIES |  |  | (333,482 ) |  | (310,702 )
CAPITAL AND RESERVES
Called up share capital | 9 |  | 70,000 |  | 70,000
Profit and Loss Account |  |  | (403,482 ) |  | (380,702 )
SHAREHOLDERS' FUNDS |  |  | (333,482) |  | (310,702)

Page 1
Page 2
Lost Property Of London Ltd
Balance Sheet (continued)
As At 30 June 2025
For the year ending 30 June 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 John Maskell Bell Director
22/05/2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Lost Property Of London Ltd
Notes to the Financial Statements
For The Year Ended 30 June 2025
Notes to the Financial Statements
1. General Information
Lost Property Of London Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 06937131 . The registered office is Stitches Farm House Sham Farm Road, Eridge Green, Tunbridge Wells, TN3 9JB.
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. Going Concern Disclosure
The directors have identified material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern, however, the directors believe the going concern basis remains appropriate.
2.3. 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.
2.4. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are the company's website development. It is amortised to profit and loss account over its estimated economic life of 5 years.
2.5. Intangible Fixed Assets and Amortisation - Intellectual Property
Intellectual property assets are the company's trademark. It is amortised to the profit and loss account over its estimated economic life of 10 years.
2.6. 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 | Over the lease term
Leasehold | Over the lease term
Plant & Machinery | 25% reducing balance
Fixtures & Fittings | 25% reducing balance
Computer Equipment | 25% reducing balance

2.7. Stocks and Work in Progress
Stocks and work in progress 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. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
1 1
Page 3
Page 4
Lost Property Of London Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 June 2025
4. Intangible Assets

| Other | Intellectual Property | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 July 2024 | 3,500 | 1,842 | 5,342
As at 30 June 2025 | 3,500 | 1,842 | 5,342
Amortisation
As at 1 July 2024 | 3,500 | 737 | 4,237
Provided during the period | - | 184 | 184
As at 30 June 2025 | 3,500 | 921 | 4,421
Net Book Value
As at 30 June 2025 | - | 921 | 921
As at 1 July 2024 | - | 1,105 | 1,105

5. Tangible Assets

| Land & Property
--- | ---
| Leasehold | Plant & Machinery | Fixtures & Fittings | Computer Equipment | Total
| £ | £ | £ | £ | £
Cost
As at 1 July 2024 | 10,064 | 8,783 | 13,047 | 3,782 | 35,676
As at 30 June 2025 | 10,064 | 8,783 | 13,047 | 3,782 | 35,676
Depreciation
As at 1 July 2024 | 5,534 | 5,409 | 11,795 | 3,007 | 25,745
Provided during the period | 1,006 | 1,125 | 417 | 258 | 2,806
As at 30 June 2025 | 6,540 | 6,534 | 12,212 | 3,265 | 28,551
Net Book Value
As at 30 June 2025 | 3,524 | 2,249 | 835 | 517 | 7,125
As at 1 July 2024 | 4,530 | 3,374 | 1,252 | 775 | 9,931

6. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Materials | 7,004 |  | 9,778

7. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | - |  | 819

Page 4
Page 5
Lost Property Of London Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 June 2025
8. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 878 |  | 2,961
Bank loans and overdrafts | 20,248 |  | 16,221
VAT | - |  | 1,812
Accruals and deferred income | 867 |  | 268
Directors' loan accounts | 329,918 |  | 311,073
| 351,911 |  | 332,335

9. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 70,000 |  | 70,000

Page 5