Acorah Software Products - Accounts Production 19.2.450 false true 30 June 2025 1 July 2024 false 1 July 2025 31 March 2026 31 March 2026 14938519 Mrs K A Crosby iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 14938519 2025-06-30 14938519 2026-03-31 14938519 2025-07-01 2026-03-31 14938519 frs-core:CurrentFinancialInstruments 2026-03-31 14938519 frs-core:FurnitureFittings 2026-03-31 14938519 frs-core:FurnitureFittings 2025-07-01 2026-03-31 14938519 frs-core:FurnitureFittings 2025-06-30 14938519 frs-core:ShareCapital 2026-03-31 14938519 frs-core:RetainedEarningsAccumulatedLosses 2026-03-31 14938519 frs-bus:PrivateLimitedCompanyLtd 2025-07-01 2026-03-31 14938519 frs-bus:FilletedAccounts 2025-07-01 2026-03-31 14938519 frs-bus:SmallEntities 2025-07-01 2026-03-31 14938519 frs-bus:AuditExempt-NoAccountantsReport 2025-07-01 2026-03-31 14938519 frs-bus:SmallCompaniesRegimeForAccounts 2025-07-01 2026-03-31 14938519 frs-bus:Director1 2025-07-01 2026-03-31 14938519 frs-countries:EnglandWales 2025-07-01 2026-03-31 14938519 2024-06-30 14938519 2025-06-30 14938519 2024-07-01 2025-06-30 14938519 frs-core:CurrentFinancialInstruments 2025-06-30 14938519 frs-core:ShareCapital 2025-06-30 14938519 frs-core:RetainedEarningsAccumulatedLosses 2025-06-30
Registered number: 14938519
The Laughing Pear Catering Limited
Unaudited Financial Statements
For the Period 1 July 2025 to 31 March 2026
The Laughing Pear Catering Limited
Contents
Contents

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

Page 1
The Laughing Pear Catering Limited
Statement of Financial Position
As At 31 March 2026
Statement of Financial Position
Registered number: 14938519

| 31 March 2026 | 30 June 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 38,520 |  | 43,403
|  |  | 38,520 |  | 43,403
CURRENT ASSETS
Cash at bank and in hand |  | 12,243 |  | 11,665 |
|  | 12,243 |  | 11,665 |
Creditors: Amounts Falling Due Within One Year | 5 | (49,937 ) |  | (80,359 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (37,694 ) |  | (68,694 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 826 |  | (25,291 )
NET ASSETS/(LIABILITIES) |  |  | 826 |  | (25,291 )
CAPITAL AND RESERVES
Called up share capital | 6 |  | 100 |  | 100
Income Statement |  |  | 726 |  | (25,391 )
SHAREHOLDERS' FUNDS |  |  | 826 |  | (25,291)

For the period ending 31 March 2026 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 Income Statement.
The financial statements were approved by the board of directors on 21 May 2026 and were signed on its behalf by:

Mrs K A Crosby Director
21 May 2026

The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
The Laughing Pear Catering Limited
Notes to the Financial Statements
For the Period 1 July 2025 to 31 March 2026
Notes to the Financial Statements
1. General Information
The Laughing Pear Catering Limited is a private company, limited by shares, incorporated in England & Wales, registered number 14938519 . The registered office is Calf Barn, Shopland Road, Rochford, Essex, SS4 1LT.
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 sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
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:

Fixtures & Fittings | 15% Reducing Balance

3. Average Number of Employees
Average number of employees, including directors, during the period was: NIL (2025: NIL)
- -
4. Tangible Assets

| Fixtures & Fittings
--- | ---
| £
Cost
As at 1 July 2025 | 59,928
As at 31 March 2026 | 59,928
Depreciation
As at 1 July 2025 | 16,525
Provided during the period | 4,883
As at 31 March 2026 | 21,408
Net Book Value
As at 31 March 2026 | 38,520
As at 1 July 2025 | 43,403

5. Creditors: Amounts Falling Due Within One Year

| 31 March 2026 |  | 30 June 2025
--- | --- | --- | ---
| £ |  | £
Trade creditors | 3,839 |  | -
Amounts owed to participating interests | 30,060 |  | 20,025
Other creditors | 10,000 |  | 54,631
Taxation and social security | 6,038 |  | 5,703
| 49,937 |  | 80,359

Page 2
Page 3
The Laughing Pear Catering Limited
Notes to the Financial Statements (continued)
For the Period 1 July 2025 to 31 March 2026
6. Share Capital

| 31 March 2026 |  | 30 June 2025
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

7. Related Party Transactions
At the period end, The Laughing Pear Catering Limited owed £30,060 to The Laughing Pear Limited (2025 - £20,025), a company related by key management personnel. This amount is interest free and repayable on demand.
Page 3