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 13562260 Lucas Demange Paul Antoine Bernard Merle Gilles Roger Demange iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13562260 2024-09-30 13562260 2025-09-30 13562260 2024-10-01 2025-09-30 13562260 frs-core:CurrentFinancialInstruments 2025-09-30 13562260 frs-core:Non-currentFinancialInstruments 2025-09-30 13562260 frs-core:ComputerEquipment 2025-09-30 13562260 frs-core:ComputerEquipment 2024-10-01 2025-09-30 13562260 frs-core:ComputerEquipment 2024-09-30 13562260 frs-core:FurnitureFittings 2025-09-30 13562260 frs-core:FurnitureFittings 2024-10-01 2025-09-30 13562260 frs-core:FurnitureFittings 2024-09-30 13562260 frs-core:ShareCapital 2025-09-30 13562260 frs-core:RetainedEarningsAccumulatedLosses 2025-09-30 13562260 frs-bus:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 13562260 frs-bus:FilletedAccounts 2024-10-01 2025-09-30 13562260 frs-bus:SmallEntities 2024-10-01 2025-09-30 13562260 frs-bus:AuditExemptWithAccountantsReport 2024-10-01 2025-09-30 13562260 frs-bus:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 13562260 frs-bus:Director1 2024-10-01 2025-09-30 13562260 frs-bus:Director1 2024-09-30 13562260 frs-bus:Director1 2025-09-30 13562260 frs-bus:Director2 2024-10-01 2025-09-30 13562260 frs-bus:Director3 2024-10-01 2025-09-30 13562260 frs-countries:EnglandWales 2024-10-01 2025-09-30 13562260 2023-09-30 13562260 2024-09-30 13562260 2023-10-01 2024-09-30 13562260 frs-core:CurrentFinancialInstruments 2024-09-30 13562260 frs-core:Non-currentFinancialInstruments 2024-09-30 13562260 frs-core:ShareCapital 2024-09-30 13562260 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30
Registered number: 13562260
LONDRES MEUBLES ET DECORATION (L.M.D) LIMITED
Unaudited Financial Statements
For The Year Ended 30 September 2025
Pearl Accountants Limited-(DO NOT USE)
ICAEW, ATT
LONDRES MEUBLES ET DECORATION (L.M.D) LIMITED
Contents
Contents

| Page
--- | ---
Company Information | 1
Accountant's Report | 2
Balance Sheet | 3—4
Notes to the Financial Statements | 5—7

Page 1
LONDRES MEUBLES ET DECORATION (L.M.D) LIMITED
Company Information
For The Year Ended 30 September 2025
Company Information

Directors | Lucas Demange
| Paul Antoine Bernard Merle
| Gilles Roger Demange
Company Number | 13562260
Registered Office | 7-9 Wigmore Street
| London
| United Kingdom
| W1U 1PB
Accountants | Pearl Accountants Limited-(DO NOT USE)
| Profile West, 950 Great West Road
| Suite E, Ground floor
| Brentford
| TW8 9ES

Page 1
Page 2
LONDRES MEUBLES ET DECORATION (L.M.D) LIMITED
Accountant's Report
For The Year Ended 30 September 2025
Accountant's Report
Chartered Accountant's report to the directors on the preparation of the unaudited statutory accounts of LONDRES MEUBLES ET DECORATION (L.M.D) LIMITED for the year ended 30 September 2025
In order to assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of LONDRES MEUBLES ET DECORATION (L.M.D) LIMITED for the year ended 30 September 2025 which comprise the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given to us.
As a practising member of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com/en/membership/regulations-standards-and-guidance.
This report is made solely to the directors of LONDRES MEUBLES ET DECORATION (L.M.D) LIMITED , as a body, in accordance with the terms of our engagement letter dated . Our work has been undertaken solely to prepare for your approval the accounts of LONDRES MEUBLES ET DECORATION (L.M.D) LIMITED and state those matters that we have agreed to state to the directors of LONDRES MEUBLES ET DECORATION (L.M.D) LIMITED , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than LONDRES MEUBLES ET DECORATION (L.M.D) LIMITED and its directors, as a body, for our work or for this report.
It is your duty to ensure that LONDRES MEUBLES ET DECORATION (L.M.D) LIMITED has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of LONDRES MEUBLES ET DECORATION (L.M.D) LIMITED . You consider that LONDRES MEUBLES ET DECORATION (L.M.D) LIMITED is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit of the accounts of LONDRES MEUBLES ET DECORATION (L.M.D) LIMITED . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

13/05/2026

Pearl Accountants Limited-(DO NOT USE)
Profile West, 950 Great West Road
Suite E, Ground floor
Brentford
TW8 9ES
Page 2
Page 3
LONDRES MEUBLES ET DECORATION (L.M.D) LIMITED
Balance Sheet
As At 30 September 2025
Balance Sheet
Registered number: 13562260

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 82,795 |  | 20,826
|  |  | 82,795 |  | 20,826
CURRENT ASSETS
Stocks | 5 | 201,369 |  | 261,196 |
Debtors | 6 | 466,042 |  | 302,647 |
Cash at bank and in hand |  | 47,327 |  | 248,744 |
|  | 714,738 |  | 812,587 |
Creditors: Amounts Falling Due Within One Year | 7 | (537,568 ) |  | (438,383 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 177,170 |  | 374,204
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 259,965 |  | 395,030
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (68,740 ) |  | (205,757 )
NET ASSETS |  |  | 191,225 |  | 189,273
CAPITAL AND RESERVES
Called up share capital | 9 |  | 100 |  | 100
Profit and Loss Account |  |  | 191,125 |  | 189,173
SHAREHOLDERS' FUNDS |  |  | 191,225 |  | 189,273

Page 3
Page 4
LONDRES MEUBLES ET DECORATION (L.M.D) LIMITED
Balance Sheet (continued)
As At 30 September 2025
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.
The financial statements were approved by the board of directors on 13 May 2026 and were signed on its behalf by:

Lucas Demange Director
13/05/2026

The notes on pages 5 to 7 form part of these financial statements.
Page 4
Page 5
LONDRES MEUBLES ET DECORATION (L.M.D) LIMITED
Notes to the Financial Statements
For The Year Ended 30 September 2025
Notes to the Financial Statements
1. General Information
LONDRES MEUBLES ET DECORATION (L.M.D) LIMITED is a private company, limited by shares, incorporated in England & Wales, registered number 13562260 . The registered office is 7-9 Wigmore Street, London, United Kingdom, W1U 1PB.
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.
Presentation currency
Monetary figures for this client's accounts will be reported in United Kingdom, Pounds 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.
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 | depreciated on straight line method over 5 years.
Computer Equipment | depreciated on straight line method over 3 years.

2.4. 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
2
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
4. Tangible Assets

| Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 October 2024 | 48,154 | 1,083 | 49,237
Additions | 84,139 | 519 | 84,658
As at 30 September 2025 | 132,293 | 1,602 | 133,895
Depreciation
As at 1 October 2024 | 28,261 | 150 | 28,411
Provided during the period | 22,169 | 520 | 22,689
As at 30 September 2025 | 50,430 | 670 | 51,100
Net Book Value
As at 30 September 2025 | 81,863 | 932 | 82,795
As at 1 October 2024 | 19,893 | 933 | 20,826

Page 5
Page 6
LONDRES MEUBLES ET DECORATION (L.M.D) LIMITED
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
5. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | 201,369 |  | 261,196

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 149,414 |  | 172,348
Other debtors | 316,628 |  | 130,299
| 466,042 |  | 302,647

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 171,784 |  | 71,820
Amounts owed to group undertakings | 74,178 |  | 52,107
Other creditors | 218,807 |  | 228,807
Taxation and social security | 72,799 |  | 85,649
| 537,568 |  | 438,383

8. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Amounts owed to group undertakings | 68,740 |  | 205,757

9. Share Capital

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

100 Ordinary shares of £1 each
10. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:

| As at 1 October 2024 | Amounts advanced | Amounts repaid | Amounts written off | As at 30 September 2025
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mr Lucas Demange | - | - | - | - | 4,462

The amount owed by the director will be paid at the time of signing records or within 9 months of the year end.
Page 6
Page 7
LONDRES MEUBLES ET DECORATION (L.M.D) LIMITED
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
11. Related Party Transactions
As of 30th September 2025, other debtor included a balance of £60,259.26 owed from companies under common control.
As of 30th September 2025, amounts due to group undertakings due within one year included a balance of £74,178.34 owed to companies under common control.
As of 30th September 2025, amounts due to group undertakings due after more than one year included a balance of £68,739.72 owed to companies under common control.
Page 7