Acorah Software Products - Accounts Production 19.2.450 false true 31 December 2024 1 January 2024 false 1 January 2025 31 March 2026 31 March 2026 04550601 Mr Graham Farmer Mr Michael Farmer Lorraine Farmer iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04550601 2024-12-31 04550601 2026-03-31 04550601 2025-01-01 2026-03-31 04550601 frs-core:CurrentFinancialInstruments 2026-03-31 04550601 frs-core:ComputerEquipment 2026-03-31 04550601 frs-core:ComputerEquipment 2025-01-01 2026-03-31 04550601 frs-core:ComputerEquipment 2024-12-31 04550601 frs-core:NetGoodwill 2026-03-31 04550601 frs-core:NetGoodwill 2025-01-01 2026-03-31 04550601 frs-core:NetGoodwill 2024-12-31 04550601 frs-core:MotorVehicles 2026-03-31 04550601 frs-core:MotorVehicles 2025-01-01 2026-03-31 04550601 frs-core:MotorVehicles 2024-12-31 04550601 frs-core:ShareCapital 2026-03-31 04550601 frs-core:RetainedEarningsAccumulatedLosses 2026-03-31 04550601 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2026-03-31 04550601 frs-bus:FilletedAccounts 2025-01-01 2026-03-31 04550601 frs-bus:SmallEntities 2025-01-01 2026-03-31 04550601 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2026-03-31 04550601 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2026-03-31 04550601 frs-bus:Director1 2025-01-01 2026-03-31 04550601 frs-bus:Director2 2025-01-01 2026-03-31 04550601 frs-bus:CompanySecretary1 2025-01-01 2026-03-31 04550601 frs-countries:EnglandWales 2025-01-01 2026-03-31 04550601 2023-12-31 04550601 2024-12-31 04550601 2024-01-01 2024-12-31 04550601 frs-core:CurrentFinancialInstruments 2024-12-31 04550601 frs-core:ShareCapital 2024-12-31 04550601 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: 04550601
LEWES ELECTRICAL LIMITED
Financial Statements
For the Period 1 January 2025 to 31 March 2026
AC Tax Services
144 Mackie Avenue
Brighton
East Sussex
BN1 8SB
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 04550601
31 March 2026 31 December 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 - 9,467
- 9,467
CURRENT ASSETS
Debtors 6 1,225 3,445
Cash at bank and in hand 29,770 19,861
30,995 23,306
Creditors: Amounts Falling Due Within One Year 7 (30,007 ) (15,005 )
NET CURRENT ASSETS (LIABILITIES) 988 8,301
TOTAL ASSETS LESS CURRENT LIABILITIES 988 17,768
NET ASSETS 988 17,768
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account 888 17,668
SHAREHOLDERS' FUNDS 988 17,768
Page 1
Page 2
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 Profit and Loss Account.
On behalf of the board
Mr Graham Farmer
Director
22/06/2026
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
LEWES ELECTRICAL LIMITED is a private company, limited by shares, incorporated in England & Wales, registered number 04550601 . The registered office is 144 Mackie Avenue, Brighton, BN1 8SB.
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.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to the profit and loss account over its estimated economic life of .... years.
2.4. 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:
Motor Vehicles 25% reducing balance
Computer Equipment 25% reducing balance
2.5. 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 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 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 assets reflect 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 and deferred tax are recognised in profit or loss for the period, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
Page 3
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3. Average Number of Employees
Average number of employees, including directors, during the period was: 2 (2024: 2)
2 2
4. Intangible Assets
Goodwill
£
Cost
As at 1 January 2025 10,000
As at 31 March 2026 10,000
Amortisation
As at 1 January 2025 10,000
As at 31 March 2026 10,000
Net Book Value
As at 31 March 2026 -
As at 1 January 2025 -
5. Tangible Assets
Motor Vehicles Computer Equipment Total
£ £ £
Cost
As at 1 January 2025 24,105 718 24,823
Disposals (24,105 ) (718 ) (24,823 )
As at 31 March 2026 - - -
Depreciation
As at 1 January 2025 14,689 667 15,356
Disposals (14,689 ) (667 ) (15,356 )
As at 31 March 2026 - - -
Net Book Value
As at 31 March 2026 - - -
As at 1 January 2025 9,416 51 9,467
6. Debtors
31 March 2026 31 December 2024
£ £
Due within one year
Trade debtors 1,225 330
Other debtors - 3,115
1,225 3,445
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Page 5
7. Creditors: Amounts Falling Due Within One Year
31 March 2026 31 December 2024
£ £
Trade creditors 3,134 -
Other creditors 14,436 5,929
Taxation and social security 12,437 9,076
30,007 15,005
8. Share Capital
31 March 2026 31 December 2024
£ £
Allotted, Called up and fully paid 100 100
Page 5