Acorah Software Products - Accounts Production 19.2.450 false true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 08607444 Miss Emma Knewstub Mr Michael Roughan iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08607444 2024-12-31 08607444 2025-12-31 08607444 2025-01-01 2025-12-31 08607444 frs-core:CurrentFinancialInstruments 2025-12-31 08607444 frs-core:Non-currentFinancialInstruments 2025-12-31 08607444 frs-core:ComputerEquipment 2025-12-31 08607444 frs-core:ComputerEquipment 2025-01-01 2025-12-31 08607444 frs-core:ComputerEquipment 2024-12-31 08607444 frs-core:PlantMachinery 2025-12-31 08607444 frs-core:PlantMachinery 2025-01-01 2025-12-31 08607444 frs-core:PlantMachinery 2024-12-31 08607444 frs-core:ShareCapital 2025-12-31 08607444 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 08607444 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 08607444 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 08607444 frs-bus:SmallEntities 2025-01-01 2025-12-31 08607444 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 08607444 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 08607444 frs-bus:Director1 2025-01-01 2025-12-31 08607444 frs-bus:Director2 2025-01-01 2025-12-31 08607444 frs-countries:EnglandWales 2025-01-01 2025-12-31 08607444 2023-12-31 08607444 2024-12-31 08607444 2024-01-01 2024-12-31 08607444 frs-core:CurrentFinancialInstruments 2024-12-31 08607444 frs-core:Non-currentFinancialInstruments 2024-12-31 08607444 frs-core:ShareCapital 2024-12-31 08607444 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: 08607444
Laurelo Limited
Unaudited Financial Statements
For The Year Ended 31 December 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 08607444
2025 2024
as restated
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 9,804 7,454
9,804 7,454
CURRENT ASSETS
Work in Progress 5 103,532 229,419
Debtors 6 422,614 259,487
Cash at bank and in hand 501,471 34,350
1,027,617 523,256
Creditors: Amounts Falling Due Within One Year 7 (994,171 ) (409,066 )
NET CURRENT ASSETS (LIABILITIES) 33,446 114,190
TOTAL ASSETS LESS CURRENT LIABILITIES 43,250 121,644
Creditors: Amounts Falling Due After More Than One Year 8 - (4,232 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (2,000 ) -
NET ASSETS 41,250 117,412
CAPITAL AND RESERVES
Called up share capital 100 100
Profit and Loss Account 41,150 117,312
SHAREHOLDERS' FUNDS 41,250 117,412
Page 1
Page 2
For the year ending 31 December 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
Miss Emma Knewstub
Director
19 June 2026
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Laurelo Limited is a private company, limited by shares, incorporated in England & Wales, the registered number is 08607444 . The registered office is Unit 13a Church End Farm Church End, Little Hadham, Ware, Hertfordshire, England, SG11 2DY.
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, net of discounts and value added taxes. Turnover is recognised at the point of invoice. 
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:
Plant & Machinery 20% Reducing balance & 33.33%, 20% Straight line
Computer Equipment 25% Reducing balance & 33.33% Straight line
2.4. Leasing and Hire Purchase Contracts
Assets obtained under hire purchase contracts and finance leases are capitalised as tangible fixed assets. 
Assets acquired under hire purchase contracts are depreciated over their useful lives.
Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. 
Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.5. Stocks and Work in Progress
Work in Progress
Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
Page 3
Page 4
2.6. Financial Instruments
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 debtors and creditors are classified as basic financial instruments and are recognised at transaction price less any impairment. A provision is established when there is objective evidence that the company will not be able to collect all amounts due.
Other debtors and creditors are 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.
Financial liabilities and equity instruments issued by the company are classified in accordance with the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities. Equity instruments issued by the company are recorded at the proceeds received.
2.7. Taxation
The taxation expense represents the sum of the tax currently payable and deferred tax. Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
Current tax
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the profit and loss account 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 
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 asset reflects 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.
2.8. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
Page 4
Page 5
3. Average Number of Employees
Average number of employees, including directors, during the year was: 13 (2024: 3)
13 3
4. Tangible Assets
Plant & Machinery Computer Equipment Total
£ £ £
Cost
As at 1 January 2025 6,609 3,954 10,563
Additions 4,411 1,137 5,548
As at 31 December 2025 11,020 5,091 16,111
Depreciation
As at 1 January 2025 2,111 998 3,109
Provided during the period 2,156 1,042 3,198
As at 31 December 2025 4,267 2,040 6,307
Net Book Value
As at 31 December 2025 6,753 3,051 9,804
As at 1 January 2025 4,498 2,956 7,454
5. Work in Progress
2025 2024
as restated
£ £
Work in progress 103,532 229,419
6. Debtors
2025 2024
as restated
£ £
Due within one year
Trade debtors 358,520 216,884
Amounts owed by group undertakings 20,800 6,900
Other debtors 43,294 35,703
422,614 259,487
Page 5
Page 6
7. Creditors: Amounts Falling Due Within One Year
2025 2024
as restated
£ £
Trade creditors 43,334 35,511
Bank loans and overdrafts 4,574 19,044
Amounts owed to group undertakings 52,588 -
Other creditors 706,353 173,077
Taxation and social security 187,322 181,434
994,171 409,066
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
as restated
£ £
Bounceback loan - 4,232
9. Directors Advances, Credits and Guarantees
Included within Debtors are loans made to a director. 
The balance at the year end was £18,958 (2024 : £10,498 Cr).
The above loan is unsecured, interest free and repayable on demand.
10. Related Party Transactions
The amount due from the group undertaking at the year end was £20,800 (2024 : £6,900)

The amount due to the group undertaking at the year end was £52,588 (2024 : Nil)

11. Transition to FRS 102
These financial statements for the year ended 31 December 2025 are the first financial statements of the Company following the adoption of FRS 102 Section 1a. The date of transition to FRS 102 Section 1a was 1 January 2025.
The Company previously prepared its financial statement in accordance with UK GAAP. The Company has made no measurement and recognition adjustments.
Page 6