Acorah Software Products - Accounts Production 19.3.550 false true false 15 April 2025 30 April 2026 30 April 2026 16390360 Mr Razvan Jitaru iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 16390360 2025-04-14 16390360 2026-04-30 16390360 2025-04-15 2026-04-30 16390360 frs-core:CurrentFinancialInstruments 2026-04-30 16390360 frs-core:Non-currentFinancialInstruments 2026-04-30 16390360 frs-core:ComputerEquipment 2026-04-30 16390360 frs-core:ComputerEquipment 2025-04-15 2026-04-30 16390360 frs-core:ComputerEquipment 2025-04-14 16390360 frs-core:NetGoodwill 2026-04-30 16390360 frs-core:NetGoodwill 2025-04-15 2026-04-30 16390360 frs-core:NetGoodwill 2025-04-14 16390360 frs-core:ShareCapital 2026-04-30 16390360 frs-core:RetainedEarningsAccumulatedLosses 2026-04-30 16390360 frs-bus:PrivateLimitedCompanyLtd 2025-04-15 2026-04-30 16390360 frs-bus:FilletedAccounts 2025-04-15 2026-04-30 16390360 frs-bus:SmallEntities 2025-04-15 2026-04-30 16390360 frs-bus:AuditExempt-NoAccountantsReport 2025-04-15 2026-04-30 16390360 frs-bus:SmallCompaniesRegimeForAccounts 2025-04-15 2026-04-30 16390360 frs-bus:Director1 2025-04-15 2026-04-30 16390360 frs-countries:EnglandWales 2025-04-15 2026-04-30
Registered number: 16390360
LA RAZDU LTD
Unaudited Financial Statements
For the Period 15 April 2025 to 30 April 2026
67 Meridian Centre
Havant
Hampshire
PO9 1UN
LA RAZDU LTD
Contents
Contents

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

Page 1
LA RAZDU LTD
Balance Sheet
As At 30 April 2026
Balance Sheet
Registered number: 16390360

| 30 April 2026
--- | ---
| Notes | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 60,000
Tangible Assets | 5 |  | 464
|  |  | 60,464
CURRENT ASSETS
Debtors | 6 | (881 ) |
Cash at bank and in hand |  | 7,529 |
|  | 6,648 |
Creditors: Amounts Falling Due Within One Year | 7 | (34,529 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (27,881 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 32,583
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (63,501 )
NET LIABILITIES |  |  | (30,918 )
CAPITAL AND RESERVES
Called up share capital | 9 |  | 100
Profit and Loss Account |  |  | (31,018 )
SHAREHOLDERS' FUNDS |  |  | (30,918)

Page 1
Page 2
LA RAZDU LTD
Balance Sheet (continued)
As At 30 April 2026
For the period ending 30 April 2026 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 Razvan Jitaru Director
08/07/2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
LA RAZDU LTD
Notes to the Financial Statements
For the Period 15 April 2025 to 30 April 2026
Notes to the Financial Statements
1. General Information
LA RAZDU LTD is a private company, limited by shares, incorporated in England & Wales, registered number 16390360 . The registered office is Flat 1 Exchange Court, Back Of The Walls, Southampton, SO14 3SB.
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:

Computer Equipment | 18%

2.5. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
3. Average Number of Employees
Average number of employees, including directors, during the period was: 10
10
4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 15 April 2025 | -
Additions | 60,000
As at 30 April 2026 | 60,000
Net Book Value
As at 30 April 2026 | 60,000
As at 15 April 2025 | -

Page 3
Page 4
LA RAZDU LTD
Notes to the Financial Statements (continued)
For the Period 15 April 2025 to 30 April 2026
5. Tangible Assets

| Computer Equipment
--- | ---
| £
Cost
As at 15 April 2025 | -
Additions | 566
As at 30 April 2026 | 566
Depreciation
As at 15 April 2025 | -
Provided during the period | 102
As at 30 April 2026 | 102
Net Book Value
As at 30 April 2026 | 464
As at 15 April 2025 | -

6. Debtors

| 30 April 2026
--- | ---
| £
Due within one year
Trade debtors | (965 )
POS | (16 )
Called up share capital not paid | 100
| (881 )

7. Creditors: Amounts Falling Due Within One Year

| 30 April 2026
--- | ---
| £
Trade creditors | 43
Bank loans and overdrafts | 6,204
VAT | 11,259
Director's loan account | 17,023
| 34,529

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

| 30 April 2026
--- | ---
| £
LOAN RJ CIVIL | 63,501

Page 4
Page 5
LA RAZDU LTD
Notes to the Financial Statements (continued)
For the Period 15 April 2025 to 30 April 2026
9. Share Capital

| 30 April 2026
--- | ---
| £
Called Up Share Capital not Paid | 100
Amount of Allotted, Called Up Share Capital | 100

Page 5