Acorah Software Products - Accounts Production 19.3.550 false true 28 February 2025 1 March 2024 false 1 March 2025 28 February 2026 28 February 2026 08405083 Mrs Lisa Naughton Mr Bryan Naughton B Naughton true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08405083 2025-02-28 08405083 2026-02-28 08405083 2025-03-01 2026-02-28 08405083 frs-core:CurrentFinancialInstruments 2026-02-28 08405083 frs-core:ShareCapital 2026-02-28 08405083 frs-core:RetainedEarningsAccumulatedLosses 2026-02-28 08405083 frs-bus:PrivateLimitedCompanyLtd 2025-03-01 2026-02-28 08405083 frs-bus:FilletedAccounts 2025-03-01 2026-02-28 08405083 frs-bus:SmallEntities 2025-03-01 2026-02-28 08405083 frs-bus:AuditExempt-NoAccountantsReport 2025-03-01 2026-02-28 08405083 frs-bus:SmallCompaniesRegimeForAccounts 2025-03-01 2026-02-28 08405083 1 2025-03-01 2026-02-28 08405083 frs-bus:Director1 2025-03-01 2026-02-28 08405083 frs-bus:Director2 2025-03-01 2026-02-28 08405083 frs-countries:EnglandWales 2025-03-01 2026-02-28 08405083 2024-02-29 08405083 2025-02-28 08405083 2024-03-01 2025-02-28 08405083 frs-core:CurrentFinancialInstruments 2025-02-28 08405083 frs-core:ShareCapital 2025-02-28 08405083 frs-core:RetainedEarningsAccumulatedLosses 2025-02-28
Registered number: 08405083
Lbn UK Lincoln Ltd
Financial Statements
For The Year Ended 28 February 2026
Lbn UK Lincoln Ltd
Contents
Contents

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

Page 1
Lbn UK Lincoln Ltd
Balance Sheet
As At 28 February 2026
Balance Sheet
Registered number: 08405083

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
CURRENT ASSETS
Stocks | 4 | 3,000 |  | 3,000 |
Cash at bank and in hand |  | 2,666 |  | - |
|  | 5,666 |  | 3,000 |
Creditors: Amounts Falling Due Within One Year | 6 | (87,793 ) |  | (86,649 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (82,127 ) |  | (83,649 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (82,127 ) |  | (83,649 )
NET LIABILITIES |  |  | (82,127 ) |  | (83,649 )
CAPITAL AND RESERVES
Called up share capital | 7 |  | 100 |  | 100
Profit and Loss Account |  |  | (82,227 ) |  | (83,749 )
SHAREHOLDERS' FUNDS |  |  | (82,127) |  | (83,649)

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 Bryan Naughton Director
4th June 2026

The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Lbn UK Lincoln Ltd
Notes to the Financial Statements
For The Year Ended 28 February 2026
Notes to the Financial Statements
1. General Information
Lbn UK Lincoln Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 08405083 . The registered office is 24 Torrington Road, Lincoln, Lincs, LN2 2DP.
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 comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
2.3. 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.
2.4. Taxation
The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in periods in which the timing differences reverse, based on tax rates and the law enacted or substantively enacted at the balance sheet date.
2.5. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the year was:

| 2026 |  | 2025
--- | --- | --- | ---
Office and administration | 2 |  | 2
| 2 |  | 2

4. Stocks

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Stock | 3,000 |  | 3,000

5. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due within one year

Page 2
Page 3
Lbn UK Lincoln Ltd
Notes to the Financial Statements (continued)
For The Year Ended 28 February 2026
6. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Bank loans and overdrafts | - |  | 744
Accruals and deferred income | 600 |  | 600
Directors' loan accounts | 87,193 |  | 85,305
| 87,793 |  | 86,649

7. Share Capital

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

8. Ultimate Controlling Party
The company's ultimate controlling party is B Naughton by virtue of his ownership of 100% of the issued share capital in the company.
Page 3