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 08066292 Mr Rafal Kurlanda iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08066292 2025-03-31 08066292 2026-03-31 08066292 2025-04-01 2026-03-31 08066292 frs-core:CurrentFinancialInstruments 2026-03-31 08066292 frs-core:Non-currentFinancialInstruments 2026-03-31 08066292 frs-core:ComputerEquipment 2026-03-31 08066292 frs-core:ComputerEquipment 2025-04-01 2026-03-31 08066292 frs-core:ComputerEquipment 2025-03-31 08066292 frs-core:FurnitureFittings 2026-03-31 08066292 frs-core:FurnitureFittings 2025-04-01 2026-03-31 08066292 frs-core:FurnitureFittings 2025-03-31 08066292 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2026-03-31 08066292 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-04-01 2026-03-31 08066292 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-03-31 08066292 frs-core:MotorVehicles 2026-03-31 08066292 frs-core:MotorVehicles 2025-04-01 2026-03-31 08066292 frs-core:MotorVehicles 2025-03-31 08066292 frs-core:PlantMachinery 2026-03-31 08066292 frs-core:PlantMachinery 2025-04-01 2026-03-31 08066292 frs-core:PlantMachinery 2025-03-31 08066292 frs-core:ShareCapital 2026-03-31 08066292 frs-core:RetainedEarningsAccumulatedLosses 2026-03-31 08066292 frs-bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 08066292 frs-bus:FilletedAccounts 2025-04-01 2026-03-31 08066292 frs-bus:SmallEntities 2025-04-01 2026-03-31 08066292 frs-bus:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 08066292 frs-bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 08066292 frs-bus:Director1 2025-04-01 2026-03-31 08066292 frs-countries:EnglandWales 2025-04-01 2026-03-31 08066292 2024-03-31 08066292 2025-03-31 08066292 2024-04-01 2025-03-31 08066292 frs-core:CurrentFinancialInstruments 2025-03-31 08066292 frs-core:Non-currentFinancialInstruments 2025-03-31 08066292 frs-core:ShareCapital 2025-03-31 08066292 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31
Registered number: 08066292
Lucky Raf Ltd.
Unaudited Financial Statements
For The Year Ended 31 March 2026
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 08066292
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 482,070 504,904
482,070 504,904
CURRENT ASSETS
Stocks 5 150,250 155,000
Debtors 6 297,241 181,754
Cash at bank and in hand 7,826 23,139
455,317 359,893
Creditors: Amounts Falling Due Within One Year 7 (456,739 ) (319,249 )
NET CURRENT ASSETS (LIABILITIES) (1,422 ) 40,644
TOTAL ASSETS LESS CURRENT LIABILITIES 480,648 545,548
Creditors: Amounts Falling Due After More Than One Year 8 (286,274 ) (312,111 )
NET ASSETS 194,374 233,437
CAPITAL AND RESERVES
Called up share capital 9 1,000 1,000
Profit and Loss Account 193,374 232,437
SHAREHOLDERS' FUNDS 194,374 233,437
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 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 Rafal Kurlanda
Director
15 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
Lucky Raf Ltd. is a private company, limited by shares, incorporated in England & Wales, registered number 08066292 . The registered office is 1-3 St Mary's Place, Bury, Lancashire, BL9 0DZ .
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:
Freehold 2% per annum on cost
Plant & Machinery 20% per annum on cost
Motor Vehicles 25% per annum on cost
Fixtures & Fittings 205 per annum on cost
Computer Equipment 25% per annum on cost
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.
Page 3
Page 4
3. Average Number of Employees
Average number of employees, including directors, during the year was: 32 (2025: 37)
32 37
4. Tangible Assets
Land & Property
Freehold Plant & Machinery Motor Vehicles Fixtures & Fittings
£ £ £ £
Cost
As at 1 April 2025 485,765 105,279 15,500 96,105
Additions - 7,516 - -
Disposals - - (7,000 ) -
As at 31 March 2026 485,765 112,795 8,500 96,105
Depreciation
As at 1 April 2025 28,882 64,213 15,490 90,192
Provided during the period 9,715 17,440 - 2,890
Disposals - - (6,995 ) -
As at 31 March 2026 38,597 81,653 8,495 93,082
Net Book Value
As at 31 March 2026 447,168 31,142 5 3,023
As at 1 April 2025 456,883 41,066 10 5,913
Computer Equipment Total
£ £
Cost
As at 1 April 2025 3,147 705,796
Additions - 7,516
Disposals - (7,000 )
As at 31 March 2026 3,147 706,312
Depreciation
As at 1 April 2025 2,115 200,892
Provided during the period 300 30,345
Disposals - (6,995 )
As at 31 March 2026 2,415 224,242
Net Book Value
As at 31 March 2026 732 482,070
As at 1 April 2025 1,032 504,904
5. Stocks
2026 2025
£ £
Stock 150,250 155,000
Page 4
Page 5
6. Debtors
2026 2025
£ £
Due within one year
Other debtors 297,241 181,754
7. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Trade creditors 61,226 69,135
Bank loans and overdrafts 22,454 20,000
Other creditors 368,422 206,459
Taxation and social security 4,637 23,655
456,739 319,249
8. Creditors: Amounts Falling Due After More Than One Year
2026 2025
£ £
Bank loans 39,199 57,594
Other loans 247,075 254,517
286,274 312,111
9. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 1,000 1,000
Page 5