Acorah Software Products - Accounts Production 19.2.450 false true 31 March 2025 1 April 2024 false 1 April 2025 31 March 2026 31 March 2026 08944530 Mr Andrew Homer Mrs Maria Homer Adrem Accounting Ltd iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08944530 2025-03-31 08944530 2026-03-31 08944530 2025-04-01 2026-03-31 08944530 frs-core:CurrentFinancialInstruments 2026-03-31 08944530 frs-core:Non-currentFinancialInstruments 2026-03-31 08944530 frs-core:FurnitureFittings 2026-03-31 08944530 frs-core:FurnitureFittings 2025-04-01 2026-03-31 08944530 frs-core:FurnitureFittings 2025-03-31 08944530 frs-core:ShareCapital 2026-03-31 08944530 frs-core:RetainedEarningsAccumulatedLosses 2026-03-31 08944530 frs-bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 08944530 frs-bus:FilletedAccounts 2025-04-01 2026-03-31 08944530 frs-bus:SmallEntities 2025-04-01 2026-03-31 08944530 frs-bus:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 08944530 frs-bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 08944530 frs-bus:Director1 2025-04-01 2026-03-31 08944530 frs-bus:Director2 2025-04-01 2026-03-31 08944530 frs-bus:CompanySecretary1 2025-04-01 2026-03-31 08944530 frs-countries:EnglandWales 2025-04-01 2026-03-31 08944530 2024-03-31 08944530 2025-03-31 08944530 2024-04-01 2025-03-31 08944530 frs-core:CurrentFinancialInstruments 2025-03-31 08944530 frs-core:Non-currentFinancialInstruments 2025-03-31 08944530 frs-core:ShareCapital 2025-03-31 08944530 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31
Registered number: 08944530
Lingle Limited
Unaudited Financial Statements
For The Year Ended 31 March 2026
Adrem Accounting ltd
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 08944530
2026 2025
Notes £ £ £ £
FIXED ASSETS
Investment Properties 5 1,576,676 1,576,676
1,576,676 1,576,676
CURRENT ASSETS
Cash at bank and in hand 1,770 10,939
1,770 10,939
Creditors: Amounts Falling Due Within One Year 6 (770 ) (760 )
NET CURRENT ASSETS (LIABILITIES) 1,000 10,179
TOTAL ASSETS LESS CURRENT LIABILITIES 1,577,676 1,586,855
Creditors: Amounts Falling Due After More Than One Year 7 (1,897,199 ) (1,808,569 )
NET LIABILITIES (319,523 ) (221,714 )
CAPITAL AND RESERVES
Called up share capital 8 2 2
Profit and Loss Account (319,525 ) (221,716 )
SHAREHOLDERS' FUNDS (319,523) (221,714)
Page 1
Page 2
For the year 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 Profit and Loss Account.
On behalf of the board
Mr Andrew Homer
Director
22/05/2026
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Lingle Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08944530 . The registered office is 1-2 Albert Chambers Canal Street, Congleton, CW12 4AA.
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. 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 0
2.3. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
2.4. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was:
2026 2025
Office and administration 2 2
2 2
4. Tangible Assets
Fixtures & Fittings
£
Cost
As at 1 April 2025 2,062
As at 31 March 2026 2,062
Depreciation
As at 1 April 2025 2,062
As at 31 March 2026 2,062
Net Book Value
As at 31 March 2026 -
As at 1 April 2025 -
Page 3
Page 4
5. Investment Property
2026
£
Fair Value
As at 1 April 2025 and 31 March 2026 1,576,676
6. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Trade creditors (1 ) 1
Accruals and deferred income 771 759
770 760
7. Creditors: Amounts Falling Due After More Than One Year
2026 2025
£ £
Directors loan account 1,897,199 1,808,569
8. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 2 2
Page 4