Acorah Software Products - Accounts Production 19.3.550 false true 30 April 2025 1 May 2024 false 1 May 2025 30 April 2026 30 April 2026 14823205 Mr James Barber iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 14823205 2025-04-30 14823205 2026-04-30 14823205 2025-05-01 2026-04-30 14823205 frs-core:CurrentFinancialInstruments 2026-04-30 14823205 frs-core:ComputerEquipment 2026-04-30 14823205 frs-core:ComputerEquipment 2025-05-01 2026-04-30 14823205 frs-core:ComputerEquipment 2025-04-30 14823205 frs-core:WithinOneYear 2026-04-30 14823205 frs-core:ShareCapital 2026-04-30 14823205 frs-core:RetainedEarningsAccumulatedLosses 2026-04-30 14823205 frs-bus:PrivateLimitedCompanyLtd 2025-05-01 2026-04-30 14823205 frs-bus:FilletedAccounts 2025-05-01 2026-04-30 14823205 frs-bus:SmallEntities 2025-05-01 2026-04-30 14823205 frs-bus:AuditExempt-NoAccountantsReport 2025-05-01 2026-04-30 14823205 frs-bus:SmallCompaniesRegimeForAccounts 2025-05-01 2026-04-30 14823205 frs-bus:Director1 2025-05-01 2026-04-30 14823205 frs-countries:EnglandWales 2025-05-01 2026-04-30 14823205 2024-04-30 14823205 2025-04-30 14823205 2024-05-01 2025-04-30 14823205 frs-core:CurrentFinancialInstruments 2025-04-30 14823205 frs-core:BetweenOneFiveYears 2025-04-30 14823205 frs-core:WithinOneYear 2025-04-30 14823205 frs-core:ShareCapital 2025-04-30 14823205 frs-core:RetainedEarningsAccumulatedLosses 2025-04-30
Registered number: 14823205
LMB Ltd
Financial Statements
For The Year Ended 30 April 2026
LMB Ltd
Contents
Contents

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

Page 1
LMB Ltd
Balance Sheet
As At 30 April 2026
Balance Sheet
Registered number: 14823205

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 295 |  | 393
|  |  | 295 |  | 393
CURRENT ASSETS
Debtors | 5 | 912 |  | 954 |
Cash at bank and in hand |  | 23,811 |  | 6,837 |
|  | 24,723 |  | 7,791 |
Creditors: Amounts Falling Due Within One Year | 6 | (25,008 ) |  | (8,116 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (285 ) |  | (325 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 10 |  | 68
NET ASSETS |  |  | 10 |  | 68
CAPITAL AND RESERVES
Called up share capital | 8 |  | 1 |  | 1
Profit and Loss Account |  |  | 9 |  | 67
SHAREHOLDERS' FUNDS |  |  | 10 |  | 68

Page 1
Page 2
LMB Ltd
Balance Sheet (continued)
As At 30 April 2026
For the year 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 James Barber Director
18 May 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
LMB Ltd
Notes to the Financial Statements
For The Year Ended 30 April 2026
Notes to the Financial Statements
1. General Information
LMB Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 14823205 . The registered office is Damer House, Meadow Way, Wickford, Essex, SS12 9HA.
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, excluding discounts, rebates, value added taxes, and other similar allowances.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and 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 | 25% Reducing balance

2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
2.5. Taxation
Taxation represents the sum of the tax currently payable and deferred tax.
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. 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.
...CONTINUED
Page 3
Page 4
LMB Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 April 2026
2.5. Taxation - continued
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.
3. Average Number of Employees
The average number of employees, including directors, during the year was as follows: 1 (2025: 1)
1 1
4. Tangible Assets

| Computer Equipment
--- | ---
| £
Cost
As at 1 May 2025 | 699
As at 30 April 2026 | 699
Depreciation
As at 1 May 2025 | 306
Provided during the period | 98
As at 30 April 2026 | 404
Net Book Value
As at 30 April 2026 | 295
As at 1 May 2025 | 393

5. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 912 |  | 954

6. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | - |  | 175
Other creditors | 15,797 |  | 4,387
Taxation and social security | 9,211 |  | 3,554
| 25,008 |  | 8,116

Page 4
Page 5
LMB Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 April 2026
7. Obligations Under Finance Leases and Hire Purchase

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
The future minimum finance lease payments are as follows:
Not later than one year | - |  | 175
Later than one year and not later than five years | - |  | -
| - |  | 175
| - |  | 175

8. Share Capital

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 1 |  | 1

Page 5