Acorah Software Products - Accounts Production 19.3.550 false true 31 March 2025 1 April 2024 false 1 April 2025 31 March 2026 31 March 2026 08464005 Mr B R Taylor Mrs L Taylor iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08464005 2025-03-31 08464005 2026-03-31 08464005 2025-04-01 2026-03-31 08464005 frs-core:CurrentFinancialInstruments 2026-03-31 08464005 frs-core:Non-currentFinancialInstruments 2026-03-31 08464005 frs-core:BetweenOneFiveYears 2026-03-31 08464005 frs-core:ComputerEquipment 2025-04-01 2026-03-31 08464005 frs-core:FurnitureFittings 2025-04-01 2026-03-31 08464005 frs-core:PlantMachinery 2026-03-31 08464005 frs-core:PlantMachinery 2025-04-01 2026-03-31 08464005 frs-core:PlantMachinery 2025-03-31 08464005 frs-core:WithinOneYear 2026-03-31 08464005 frs-core:ShareCapital 2026-03-31 08464005 frs-core:RetainedEarningsAccumulatedLosses 2026-03-31 08464005 frs-bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 08464005 frs-bus:FilletedAccounts 2025-04-01 2026-03-31 08464005 frs-bus:SmallEntities 2025-04-01 2026-03-31 08464005 frs-bus:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 08464005 frs-bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 08464005 frs-bus:Director1 2025-04-01 2026-03-31 08464005 frs-bus:Director1 2025-03-31 08464005 frs-bus:Director1 2026-03-31 08464005 frs-bus:Director2 2025-04-01 2026-03-31 08464005 frs-bus:Director2 2025-03-31 08464005 frs-bus:Director2 2026-03-31 08464005 frs-countries:EnglandWales 2025-04-01 2026-03-31 08464005 2024-03-31 08464005 2025-03-31 08464005 2024-04-01 2025-03-31 08464005 frs-core:CurrentFinancialInstruments 2025-03-31 08464005 frs-core:Non-currentFinancialInstruments 2025-03-31 08464005 frs-core:BetweenOneFiveYears 2025-03-31 08464005 frs-core:WithinOneYear 2025-03-31 08464005 frs-core:ShareCapital 2025-03-31 08464005 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31
Registered number: 08464005
Lee-On-The-Solent Dental Practice Limited
Unaudited Financial Statements
For The Year Ended 31 March 2026
Phelan Cloud Accounting
Chartered Certified Accountants
18 New Road
Clanfield
Waterlooville
Hampshire
PO8 0NS
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 08464005
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 5,571 8,908
5,571 8,908
CURRENT ASSETS
Stocks 4,000 4,000
Debtors 5 56,799 69,124
Cash at bank and in hand 14,420 18,498
75,219 91,622
Creditors: Amounts Falling Due Within One Year 6 (59,141 ) (63,490 )
NET CURRENT ASSETS (LIABILITIES) 16,078 28,132
TOTAL ASSETS LESS CURRENT LIABILITIES 21,649 37,040
Creditors: Amounts Falling Due After More Than One Year 7 (19,460 ) (30,945 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (1,393 ) (2,227 )
NET ASSETS 796 3,868
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account 696 3,768
SHAREHOLDERS' FUNDS 796 3,868
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 B R Taylor
Director
8 July 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
Lee-On-The-Solent Dental Practice Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08464005 . The registered office is C/O Phelan Cloud Accounting 18 New Road, Clanfield, Waterlooville, Hampshire, PO8 0NS.
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 20% Straight line
Fixtures & Fittings 20% Straight line
Computer Equipment 20% Straight line
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. 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 year, 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 5 (2025: 5)
5 5
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Page 4
4. Tangible Assets
Plant & Machinery etc.
£
Cost
As at 1 April 2025 73,704
As at 31 March 2026 73,704
Depreciation
As at 1 April 2025 64,796
Provided during the period 3,337
As at 31 March 2026 68,133
Net Book Value
As at 31 March 2026 5,571
As at 1 April 2025 8,908
5. Debtors
2026 2025
£ £
Due within one year
Trade debtors 6,829 6,848
Other debtors 49,970 62,276
56,799 69,124
6. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Trade creditors 7,160 5,525
Bank loans and overdrafts 11,247 14,690
Other creditors 1,897 1,821
Taxation and social security 38,837 41,454
59,141 63,490
7. Creditors: Amounts Falling Due After More Than One Year
2026 2025
£ £
Bank loans 19,460 30,945
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8. Secured Creditors
Of the creditors the following amounts are secured.
Bank loans totalling £30,153 (2025: £39,526) are secured against a personal guarantee by the directors.
Bank loans totalling £878 (2025: £6,109) relate to a loan granted under the Bounce Back Loan Scheme. In the event of default by the company, repayment of the loan and interest is guaranteed by the UK government.
2026 2025
£ £
Bank loans and overdrafts 31,031 45,635
9. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 100 100
10. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:
2026 2025
£ £
Not later than one year 7,474 7,474
Later than one year and not later than five years 14,324 21,798
21,798 29,272
11. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 April 2025 Amounts advanced Amounts repaid Amounts written off As at 31 March 2026
£ £ £ £ £
Mr Bernard Taylor 20,537 72,232 78,411 - 14,358
Mrs Lisa Taylor 20,537 72,232 78,411 - 14,358
The above loan is unsecured, interest free and repayable on demand.
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