Acorah Software Products - Accounts Production 19.2.450 false true 30 September 2024 1 October 2023 false 1 October 2024 30 September 2025 30 September 2025 12970355 Mrs L M Hargreaves Mr P Hargreaves iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12970355 2024-09-30 12970355 2025-09-30 12970355 2024-10-01 2025-09-30 12970355 frs-core:MotorVehicles 2025-09-30 12970355 frs-core:MotorVehicles 2024-10-01 2025-09-30 12970355 frs-core:MotorVehicles 2024-09-30 12970355 frs-core:ShareCapital 2025-09-30 12970355 frs-core:RetainedEarningsAccumulatedLosses 2025-09-30 12970355 frs-bus:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 12970355 frs-bus:FilletedAccounts 2024-10-01 2025-09-30 12970355 frs-bus:SmallEntities 2024-10-01 2025-09-30 12970355 frs-bus:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 12970355 frs-bus:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 12970355 frs-bus:Director1 2024-10-01 2025-09-30 12970355 frs-bus:Director2 2024-10-01 2025-09-30 12970355 frs-countries:EnglandWales 2024-10-01 2025-09-30 12970355 2023-09-30 12970355 2024-09-30 12970355 2023-10-01 2024-09-30 12970355 frs-core:CurrentFinancialInstruments 2024-09-30 12970355 frs-core:ShareCapital 2024-09-30 12970355 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30
Registered number: 12970355
LPH Retail Limited
Unaudited Financial Statements
For The Year Ended 30 September 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 12970355
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 13,440 16,800
13,440 16,800
CURRENT ASSETS
Stocks 5 4,250 7,800
Debtors 6 4,022 4,338
Cash at bank and in hand 6,583 39
14,855 12,177
Creditors: Amounts Falling Due Within One Year 7 (4,558 ) (3,866 )
NET CURRENT ASSETS (LIABILITIES) 10,297 8,311
TOTAL ASSETS LESS CURRENT LIABILITIES 23,737 25,111
PROVISIONS FOR LIABILITIES
Deferred Taxation (2,554 ) (3,192 )
NET ASSETS 21,183 21,919
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account 21,083 21,819
SHAREHOLDERS' FUNDS 21,183 21,919
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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.
On behalf of the board
Mr P Hargreaves
Director
12 June 2026
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
LPH Retail Limited is a private company, limited by shares, incorporated in England & Wales, registered number 12970355 . The registered office is 14 The Rowans, Aughton , Ormskirk, Lancashire, L39 6TD.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
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 assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent 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 20& Reducing balance
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.
2.5. Financial Instruments
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities.

Where the contractual obligations of financial instruments (including share capital) are equivalent to a similar debt instrument, those financial instruments are classed as financial liabilities. Financial liabilities are presented as such in the balance sheet. Finance costs and gains or losses relating to financial liabilities are included in the profit and loss account. Finance costs are calculated so as to produce a constant rate of return on the outstanding liability.

Where the contractual terms of share capital do not have any terms meeting the definition of a financial liability then this is classed as an equity instrument. Dividends and distributions relating to equity instruments are debited direct to equity.
2.6. Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
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2.7. Government Grant
Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.
All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2024: 3)
3 3
4. Tangible Assets
Motor vehicles
£
Cost
As at 1 October 2024 21,000
As at 30 September 2025 21,000
Depreciation
As at 1 October 2024 4,200
Provided during the period 3,360
As at 30 September 2025 7,560
Net Book Value
As at 30 September 2025 13,440
As at 1 October 2024 16,800
5. Stocks
2025 2024
£ £
Stock 4,250 7,800
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors - 735
Other debtors 4,022 3,603
4,022 4,338
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7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Other creditors 4,558 3,413
Taxation and social security - 453
4,558 3,866
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
9. Related Party Transactions
The following related party transactions were undertaken during the year:
A director of the company, introduced amounts totalling £520 (2024: £2,468) and withdrew amounts totalling £Nil (2024: £1,857). At the balance sheet date the amount payable to the director totalled £1,470 (2024 : £950).
A director of the company, introduced ammonts totalling £520 (2024: £Nil) and withdrew ammounts totalling £Nil (2024 : £Nil). At the balance sheet date the ammount due to the company totalled £3,145 (2024: £468)
 No dividends were paid to the directors in respect of their shareholdings.
The aggregate remuneration paid to key management personnel for the year was £7,208 (2024: £8,446).
No further transactions with related parties were undertaken, other than those under normal market conditions, such as are required to be disclosed in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
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