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 09842332 Mr Grant Lyon Mrs Joanna Lyon iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09842332 2025-03-31 09842332 2026-03-31 09842332 2025-04-01 2026-03-31 09842332 frs-core:CurrentFinancialInstruments 2026-03-31 09842332 frs-core:Non-currentFinancialInstruments 2026-03-31 09842332 frs-core:BetweenOneFiveYears 2026-03-31 09842332 frs-core:ComputerEquipment 2026-03-31 09842332 frs-core:ComputerEquipment 2025-04-01 2026-03-31 09842332 frs-core:ComputerEquipment 2025-03-31 09842332 frs-core:FurnitureFittings 2026-03-31 09842332 frs-core:FurnitureFittings 2025-04-01 2026-03-31 09842332 frs-core:FurnitureFittings 2025-03-31 09842332 frs-core:MotorVehicles 2026-03-31 09842332 frs-core:MotorVehicles 2025-04-01 2026-03-31 09842332 frs-core:MotorVehicles 2025-03-31 09842332 frs-core:PlantMachinery 2026-03-31 09842332 frs-core:PlantMachinery 2025-04-01 2026-03-31 09842332 frs-core:PlantMachinery 2025-03-31 09842332 frs-core:WithinOneYear 2026-03-31 09842332 frs-core:ShareCapital 2026-03-31 09842332 frs-core:RetainedEarningsAccumulatedLosses 2026-03-31 09842332 frs-bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 09842332 frs-bus:FilletedAccounts 2025-04-01 2026-03-31 09842332 frs-bus:SmallEntities 2025-04-01 2026-03-31 09842332 frs-bus:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 09842332 frs-bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 09842332 frs-bus:Director1 2025-04-01 2026-03-31 09842332 frs-bus:Director2 2025-04-01 2026-03-31 09842332 frs-countries:EnglandWales 2025-04-01 2026-03-31 09842332 2024-03-31 09842332 2025-03-31 09842332 2024-04-01 2025-03-31 09842332 frs-core:CurrentFinancialInstruments 2025-03-31 09842332 frs-core:Non-currentFinancialInstruments 2025-03-31 09842332 frs-core:BetweenOneFiveYears 2025-03-31 09842332 frs-core:WithinOneYear 2025-03-31 09842332 frs-core:ShareCapital 2025-03-31 09842332 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31
Registered number: 09842332
Lyon Air Conditioning Services Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2026
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 09842332
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 43,668 57,271
43,668 57,271
CURRENT ASSETS
Debtors 5 105,598 190,787
Cash at bank and in hand 45,507 33,995
151,105 224,782
Creditors: Amounts Falling Due Within One Year 6 (67,441 ) (102,097 )
NET CURRENT ASSETS (LIABILITIES) 83,664 122,685
TOTAL ASSETS LESS CURRENT LIABILITIES 127,332 179,956
Creditors: Amounts Falling Due After More Than One Year 7 (38,634 ) (38,887 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (6,128 ) (5,982 )
NET ASSETS 82,570 135,087
CAPITAL AND RESERVES
Called up share capital 9 10 10
Profit and Loss Account 82,560 135,077
SHAREHOLDERS' FUNDS 82,570 135,087
Page 1
Page 2
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 Grant Lyon
Director
15/06/2026
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
Lyon Air Conditioning Services Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 09842332 . The registered office is Unit 2 Clearways Industrial Estate, London Road, West Kingsdown, Kent, TN15 6ES.
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.
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 25% on reducing balance
Motor Vehicles 25% on reducing balance
Fixtures & Fittings 25% on reducing balance
Computer Equipment 25% on reducing balance
2.4. 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.
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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 in respect of all timing differences that have originated but not reversed at the balance
sheet date.
Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from
those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that
have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the
timing difference.
Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they
will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
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: 7 (2025: 8)
7 8
4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 April 2025 17,954 98,768 6,240 8,538 131,500
Additions - - 923 - 923
As at 31 March 2026 17,954 98,768 7,163 8,538 132,423
Depreciation
As at 1 April 2025 12,307 51,242 3,899 6,781 74,229
Provided during the period 1,390 11,882 815 439 14,526
As at 31 March 2026 13,697 63,124 4,714 7,220 88,755
Net Book Value
As at 31 March 2026 4,257 35,644 2,449 1,318 43,668
As at 1 April 2025 5,647 47,526 2,341 1,757 57,271
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5. Debtors
2026 2025
£ £
Due within one year
Trade debtors 72,146 62,690
Prepayments and accrued income 5,090 4,872
Other debtors 3,107 3,107
Directors' loan accounts 25,255 120,118
105,598 190,787
6. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Net obligations under finance lease and hire purchase contracts 254 254
Trade creditors 4,563 15,735
Corporation tax 42,489 57,766
Other taxes and social security 4,280 3,672
VAT 7,818 18,521
Other creditors 7,654 5,734
Accruals and deferred income 383 415
67,441 102,097
7. Creditors: Amounts Falling Due After More Than One Year
2026 2025
£ £
Net obligations under finance lease and hire purchase contracts 38,634 38,887
8. Obligations Under Finance Leases and Hire Purchase
2026 2025
£ £
The future minimum finance lease payments are as follows:
Not later than one year 254 254
Later than one year and not later than five years 38,634 38,887
38,888 39,141
38,888 39,141
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9. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 10 10
10. Related Party Transactions
Included in the Other Debtors is an amount owed from the company director Mr G Lyon totalling £120,118 (2024 - £5,942), no interest is to be charged.
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