Acorah Software Products - Accounts Production 19.2.450 false true true 28 February 2025 1 March 2024 false 1 March 2025 28 February 2026 28 February 2026 12439265 Mr L Horvath Jnr Mr L Horvath Snr iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12439265 2025-02-28 12439265 2026-02-28 12439265 2025-03-01 2026-02-28 12439265 frs-core:CurrentFinancialInstruments 2026-02-28 12439265 frs-core:MotorVehicles 2026-02-28 12439265 frs-core:MotorVehicles 2025-03-01 2026-02-28 12439265 frs-core:MotorVehicles 2025-02-28 12439265 frs-core:PlantMachinery 2026-02-28 12439265 frs-core:PlantMachinery 2025-03-01 2026-02-28 12439265 frs-core:PlantMachinery 2025-02-28 12439265 frs-core:ShareCapital 2026-02-28 12439265 frs-core:RetainedEarningsAccumulatedLosses 2026-02-28 12439265 frs-bus:PrivateLimitedCompanyLtd 2025-03-01 2026-02-28 12439265 frs-bus:FilletedAccounts 2025-03-01 2026-02-28 12439265 frs-bus:SmallEntities 2025-03-01 2026-02-28 12439265 frs-bus:AuditExempt-NoAccountantsReport 2025-03-01 2026-02-28 12439265 frs-bus:SmallCompaniesRegimeForAccounts 2025-03-01 2026-02-28 12439265 frs-bus:Director1 2025-03-01 2026-02-28 12439265 frs-bus:Director2 2025-03-01 2026-02-28 12439265 frs-countries:EnglandWales 2025-03-01 2026-02-28 12439265 2024-02-29 12439265 2025-02-28 12439265 2024-03-01 2025-02-28 12439265 frs-core:CurrentFinancialInstruments 2025-02-28 12439265 frs-core:ShareCapital 2025-02-28 12439265 frs-core:RetainedEarningsAccumulatedLosses 2025-02-28
Registered number: 12439265
L&l Tuner Ltd
Financial Statements
For The Year Ended 28 February 2026
PKW LLP Chartered Accountants
Cloth Hall
150 Drake Street
Rochdale
OL16 1PX
L&l Tuner Ltd
Contents
Contents

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

Page 1
L&l Tuner Ltd
Balance Sheet
As At 28 February 2026
Balance Sheet
Registered number: 12439265

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 3,280 |  | 2,698
|  |  | 3,280 |  | 2,698
CURRENT ASSETS
Debtors | 5 | 2,550 |  | 4,919 |
Cash at bank and in hand |  | 4,993 |  | 3,982 |
|  | 7,543 |  | 8,901 |
Creditors: Amounts Falling Due Within One Year | 6 | (28,202 ) |  | (29,374 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (20,659 ) |  | (20,473 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (17,379 ) |  | (17,775 )
NET LIABILITIES |  |  | (17,379 ) |  | (17,775 )
CAPITAL AND RESERVES
Called up share capital | 7 |  | 2 |  | 2
Profit and Loss Account |  |  | (17,381 ) |  | (17,777 )
SHAREHOLDERS' FUNDS |  |  | (17,379) |  | (17,775)

For the year ending 28 February 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 L Horvath Jnr Director
10th July 2026

The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
L&l Tuner Ltd
Notes to the Financial Statements
For The Year Ended 28 February 2026
Notes to the Financial Statements
1. General Information
L&l Tuner Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12439265 . The registered office is Cloth Hall, 150 Drake Street, Rochdale, Lancs, OL16 1PX.
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. Going Concern Disclosure
The directors of the company have confirmed their intention to continue to provide financial support to the company for the foreseeable future, and in particular for a period of not less than twelve months from the date of approval of these financial statements, to enable it to meet its liabilities as they fall due.
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
2.3. 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.
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.
2.4. 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:

Plant & Machinery | 20% straight line
Motor Vehicles | 25% reducing balance

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 (2025: 3)
3 3
4. Tangible Assets

| Plant & Machinery | Motor Vehicles | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 March 2025 | 2,778 | 800 | 3,578
Additions | 954 | - | 954
As at 28 February 2026 | 3,732 | 800 | 4,532

...CONTINUED
Page 2
Page 3
L&l Tuner Ltd
Notes to the Financial Statements (continued)
For The Year Ended 28 February 2026

Depreciation
As at 1 March 2025 | 270 | 610 | 880
Provided during the period | 309 | 63 | 372
As at 28 February 2026 | 579 | 673 | 1,252
Net Book Value
As at 28 February 2026 | 3,153 | 127 | 3,280
As at 1 March 2025 | 2,508 | 190 | 2,698

5. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 1,827 |  | 2,179
Other debtors | 723 |  | 2,740
| 2,550 |  | 4,919

6. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Trade creditors | 9,085 |  | 9,184
Other creditors | 16,093 |  | 16,163
Taxation and social security | 3,024 |  | 4,027
| 28,202 |  | 29,374

7. Share Capital

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 2 |  | 2

Page 3