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 08781274 Mr M D Nicholls Mrs L V Nicholls iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08781274 2025-03-31 08781274 2026-03-31 08781274 2025-04-01 2026-03-31 08781274 frs-core:CurrentFinancialInstruments 2026-03-31 08781274 frs-core:Non-currentFinancialInstruments 2026-03-31 08781274 frs-core:BetweenOneFiveYears 2026-03-31 08781274 frs-core:FurnitureFittings 2026-03-31 08781274 frs-core:FurnitureFittings 2025-04-01 2026-03-31 08781274 frs-core:FurnitureFittings 2025-03-31 08781274 frs-core:NetGoodwill 2026-03-31 08781274 frs-core:NetGoodwill 2025-04-01 2026-03-31 08781274 frs-core:NetGoodwill 2025-03-31 08781274 frs-core:MotorVehicles 2026-03-31 08781274 frs-core:MotorVehicles 2025-04-01 2026-03-31 08781274 frs-core:MotorVehicles 2025-03-31 08781274 frs-core:PlantMachinery 2025-04-01 2026-03-31 08781274 frs-core:ShareCapital 2026-03-31 08781274 frs-core:RetainedEarningsAccumulatedLosses 2026-03-31 08781274 frs-bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 08781274 frs-bus:FilletedAccounts 2025-04-01 2026-03-31 08781274 frs-bus:SmallEntities 2025-04-01 2026-03-31 08781274 frs-bus:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 08781274 frs-bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 08781274 frs-bus:Director1 2025-04-01 2026-03-31 08781274 frs-bus:Director2 2025-04-01 2026-03-31 08781274 frs-countries:EnglandWales 2025-04-01 2026-03-31 08781274 2024-03-31 08781274 2025-03-31 08781274 2024-04-01 2025-03-31 08781274 frs-core:CurrentFinancialInstruments 2025-03-31 08781274 frs-core:Non-currentFinancialInstruments 2025-03-31 08781274 frs-core:BetweenOneFiveYears 2025-03-31 08781274 frs-core:ShareCapital 2025-03-31 08781274 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31
Registered number: 08781274
Laserlec Services (UK) Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2026
Riverglade Accountancy Ltd
74 Yr Aran
Dunvant
Swansea
SA2 7PX
Laserlec Services (UK) Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—6

Page 1
Laserlec Services (UK) Ltd
Balance Sheet
As At 31 March 2026
Balance Sheet
Registered number: 08781274

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 1,100 |  | 3,300
Tangible Assets | 5 |  | 27,631 |  | 37,166
|  |  | 28,731 |  | 40,466
CURRENT ASSETS
Stocks | 6 | 1,800 |  | 1,800 |
Debtors | 7 | 26,991 |  | 38,585 |
Cash at bank and in hand |  | 57,350 |  | 35,288 |
|  | 86,141 |  | 75,673 |
Creditors: Amounts Falling Due Within One Year | 8 | (24,784 ) |  | (19,515 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 61,357 |  | 56,158
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 90,088 |  | 96,624
Creditors: Amounts Falling Due After More Than One Year | 9 |  | (26,940 ) |  | (34,825 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (17,639 ) |  | (17,639 )
NET ASSETS |  |  | 45,509 |  | 44,160
CAPITAL AND RESERVES
Called up share capital | 11 |  | 2 |  | 2
Profit and Loss Account |  |  | 45,507 |  | 44,158
SHAREHOLDERS' FUNDS |  |  | 45,509 |  | 44,160

Page 1
Page 2
Laserlec Services (UK) Ltd
Balance Sheet (continued)
As At 31 March 2026
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 M D Nicholls Director
23/06/2026

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Laserlec Services (UK) Ltd
Notes to the Financial Statements
For The Year Ended 31 March 2026
Notes to the Financial Statements
1. General Information
Laserlec Services (UK) Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 08781274 . The registered office is 47 Ravensbrook, Morganstown, Cardiff, CF15 8LT.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities (effective January 2015).
2.2. Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is being written off in equal annual instalments over its estimated economic life of 10 years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. 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 | 25% reducing balance
Motor Vehicles | 25% reducing balance
Fixtures & Fittings | 25% reducing balance

2.5. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over 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 the profit and loss account as incurred.
2.6. 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.
2.7. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year 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 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.
...CONTINUED
Page 3
Page 4
Laserlec Services (UK) Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
2.7. Taxation - continued
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.
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.
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. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 1 April 2025 | 22,000
As at 31 March 2026 | 22,000
Amortisation
As at 1 April 2025 | 18,700
Provided during the period | 2,200
As at 31 March 2026 | 20,900
Net Book Value
As at 31 March 2026 | 1,100
As at 1 April 2025 | 3,300

5. Tangible Assets

| Motor Vehicles | Fixtures & Fittings | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 April 2025 | 52,504 | 13,800 | 66,304
Disposals | (10,469 ) | - | (10,469 )
As at 31 March 2026 | 42,035 | 13,800 | 55,835
Depreciation
As at 1 April 2025 | 16,599 | 12,539 | 29,138
Provided during the period | 8,976 | 559 | 9,535
Disposals | (10,469 ) | - | (10,469 )
As at 31 March 2026 | 15,106 | 13,098 | 28,204

...CONTINUED
Page 4
Page 5
Laserlec Services (UK) Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026

Net Book Value
As at 31 March 2026 | 26,929 | 702 | 27,631
As at 1 April 2025 | 35,905 | 1,261 | 37,166

6. Stocks

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Stock | 1,800 |  | 1,800

7. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 25,933 |  | 37,285
Other debtors | 1,058 |  | 1,300
| 26,991 |  | 38,585

8. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Corporation tax | 17,810 |  | 14,530
Other taxes and social security | 5,444 |  | 4,705
Other creditors | 1,530 |  | 280
| 24,784 |  | 19,515

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

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 26,940 |  | 34,825

10. Obligations Under Finance Leases and Hire Purchase

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
The future minimum finance lease payments are as follows:
Later than one year and not later than five years | 26,940 |  | 34,825

11. Share Capital

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 2 |  | 2

Page 5
Page 6
Laserlec Services (UK) Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
12. Dividends

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
On equity shares:
Final dividend paid | 50,000 |  | 60,000

Page 6