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 SC256546 Mr Rory Macdonald iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC256546 2024-09-30 SC256546 2025-09-30 SC256546 2024-10-01 2025-09-30 SC256546 frs-core:CurrentFinancialInstruments 2025-09-30 SC256546 frs-core:ComputerEquipment 2025-09-30 SC256546 frs-core:ComputerEquipment 2024-10-01 2025-09-30 SC256546 frs-core:ComputerEquipment 2024-09-30 SC256546 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-10-01 2025-09-30 SC256546 frs-core:FurnitureFittings 2025-09-30 SC256546 frs-core:FurnitureFittings 2024-10-01 2025-09-30 SC256546 frs-core:FurnitureFittings 2024-09-30 SC256546 frs-core:OtherResidualIntangibleAssets 2025-09-30 SC256546 frs-core:OtherResidualIntangibleAssets 2024-09-30 SC256546 frs-core:ShareCapital 2025-09-30 SC256546 frs-core:RetainedEarningsAccumulatedLosses 2025-09-30 SC256546 frs-bus:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 SC256546 frs-bus:FilletedAccounts 2024-10-01 2025-09-30 SC256546 frs-bus:SmallEntities 2024-10-01 2025-09-30 SC256546 frs-bus:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 SC256546 frs-bus:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 SC256546 frs-bus:OrdinaryShareClass1 2024-10-01 2025-09-30 SC256546 frs-bus:OrdinaryShareClass1 2025-09-30 SC256546 frs-bus:Director1 2024-10-01 2025-09-30 SC256546 frs-countries:EnglandWales 2024-10-01 2025-09-30 SC256546 2023-09-30 SC256546 2024-09-30 SC256546 2023-10-01 2024-09-30 SC256546 frs-core:CurrentFinancialInstruments 2024-09-30 SC256546 frs-core:ShareCapital 2024-09-30 SC256546 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30 SC256546 frs-bus:OrdinaryShareClass1 2023-10-01 2024-09-30
Registered number: SC256546
Leisure Time Sports Limited
Unaudited Financial Statements
For The Year Ended 30 September 2025
Annette Ferguson Scotland Ltd
28 Kittlegairy Crescent
Peebles
United Kingdom
EH45 9NJ
Leisure Time Sports Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
Leisure Time Sports Limited
Balance Sheet
As At 30 September 2025
Balance Sheet
Registered number: SC256546

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 5 |  | 2,367 |  | 2,500
|  |  | 2,367 |  | 2,500
CURRENT ASSETS
Stocks | 6 | 116,292 |  | 94,693 |
Debtors | 7 | 6,160 |  | 5,791 |
|  | 122,452 |  | 100,484 |
Creditors: Amounts Falling Due Within One Year | 8 | (69,450 ) |  | (57,161 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 53,002 |  | 43,323
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 55,369 |  | 45,823
NET ASSETS |  |  | 55,369 |  | 45,823
CAPITAL AND RESERVES
Called up share capital | 9 |  | 100 |  | 100
Profit and Loss Account |  |  | 55,269 |  | 45,723
SHAREHOLDERS' FUNDS |  |  | 55,369 |  | 45,823

Page 1
Page 2
Leisure Time Sports Limited
Balance Sheet (continued)
As At 30 September 2025
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 member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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 Rory Macdonald Director
01/07/2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Leisure Time Sports Limited
Notes to the Financial Statements
For The Year Ended 30 September 2025
Notes to the Financial Statements
1. General Information
Leisure Time Sports Limited is a private company, limited by shares, incorporated in England & Wales, registered number SC256546 . The registered office is 52 Market Street, Haddington, East Lothian, EH41 3JG.
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.
Presentation Currency
The accounts are presented in £ sterling
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.
2.3. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are .... 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:

Fixtures & Fittings | 25% RB
Computer Equipment | 25% RB

2.5. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2024: 2)
3 2
4. Intangible Assets

| Other
--- | ---
| £
Cost
As at 1 October 2024 | 25,000
As at 30 September 2025 | 25,000
Amortisation
As at 1 October 2024 | 25,000
As at 30 September 2025 | 25,000

...CONTINUED
Page 3
Page 4
Leisure Time Sports Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025

Net Book Value
As at 30 September 2025 | -
As at 1 October 2024 | -

5. Tangible Assets

| Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 October 2024 | 12,924 | 2,188 | 15,112
Additions | 675 | - | 675
As at 30 September 2025 | 13,599 | 2,188 | 15,787
Depreciation
As at 1 October 2024 | 11,648 | 964 | 12,612
Provided during the period | 502 | 306 | 808
As at 30 September 2025 | 12,150 | 1,270 | 13,420
Net Book Value
As at 30 September 2025 | 1,449 | 918 | 2,367
As at 1 October 2024 | 1,276 | 1,224 | 2,500

6. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | 116,292 |  | 94,693

7. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 1,994 |  | 3,687
Prepayments and accrued income | 160 |  | -
VAT | 2,765 |  | 1,503
Net wages | - |  | 601
Director's loan account | 1,241 |  | -
| 6,160 |  | 5,791

Page 4
Page 5
Leisure Time Sports Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
8. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 43,103 |  | 38,964
Bank loans and overdrafts | 11,359 |  | 3,940
Corporation tax | 11,204 |  | 10,888
Other taxes and social security | 1,904 |  | 1,627
Net wages | 534 |  | -
Director's loan account | 1,346 |  | 1,742
| 69,450 |  | 57,161

9. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
Allotted, called up and fully paid | £ |  | £
100 Ordinary Shares of £ 1.00 each | 100 |  | 100

Page 5