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 03926114 J R Bills J E Bills J R Bills iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 03926114 2025-02-28 03926114 2026-02-28 03926114 2025-03-01 2026-02-28 03926114 frs-core:CurrentFinancialInstruments 2026-02-28 03926114 frs-core:PlantMachinery 2026-02-28 03926114 frs-core:PlantMachinery 2025-03-01 2026-02-28 03926114 frs-core:PlantMachinery 2025-02-28 03926114 frs-core:ShareCapital 2026-02-28 03926114 frs-core:RetainedEarningsAccumulatedLosses 2026-02-28 03926114 frs-bus:PrivateLimitedCompanyLtd 2025-03-01 2026-02-28 03926114 frs-bus:FilletedAccounts 2025-03-01 2026-02-28 03926114 frs-bus:SmallEntities 2025-03-01 2026-02-28 03926114 frs-bus:AuditExempt-NoAccountantsReport 2025-03-01 2026-02-28 03926114 frs-bus:SmallCompaniesRegimeForAccounts 2025-03-01 2026-02-28 03926114 frs-bus:Director1 2025-03-01 2026-02-28 03926114 frs-bus:Director2 2025-03-01 2026-02-28 03926114 frs-bus:CompanySecretary1 2025-03-01 2026-02-28 03926114 frs-countries:EnglandWales 2025-03-01 2026-02-28 03926114 2024-02-29 03926114 2025-02-28 03926114 2024-03-01 2025-02-28 03926114 frs-core:CurrentFinancialInstruments 2025-02-28 03926114 frs-core:ShareCapital 2025-02-28 03926114 frs-core:RetainedEarningsAccumulatedLosses 2025-02-28
Registered number: 03926114
Lasertrolysis UK Ltd
Unaudited Financial Statements
For The Year Ended 28 February 2026
Shaw Austin
Chartered Accountants
45 City Road
Chester
CH1 3AE
Lasertrolysis UK Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—4

Page 1
Lasertrolysis UK Ltd
Balance Sheet
As At 28 February 2026
Balance Sheet
Registered number: 03926114

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 75,440 |  | 14,300
|  |  | 75,440 |  | 14,300
CURRENT ASSETS
Stocks | 5 | 1,650 |  | 1,500 |
Debtors | 6 | 3,904 |  | 1,312 |
Cash at bank and in hand |  | 28,328 |  | 81,895 |
|  | 33,882 |  | 84,707 |
Creditors: Amounts Falling Due Within One Year | 7 | (108,732 ) |  | (81,350 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (74,850 ) |  | 3,357
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 590 |  | 17,657
NET ASSETS |  |  | 590 |  | 17,657
CAPITAL AND RESERVES
Called up share capital | 8 |  | 4 |  | 2
Profit and Loss Account |  |  | 586 |  | 17,655
SHAREHOLDERS' FUNDS |  |  | 590 |  | 17,657

Page 1
Page 2
Lasertrolysis UK Ltd
Balance Sheet (continued)
As At 28 February 2026
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

J R Bills Director | J E Bills Director
31 July 2026

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Lasertrolysis UK Ltd
Notes to the Financial Statements
For The Year Ended 28 February 2026
Notes to the Financial Statements
1. General Information
Lasertrolysis UK Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 03926114 . The registered office is Chester Wellness Centre Wrexham Road, Marlston-Cum-Lache, Chester, CH4 9DE.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
The presentational currency is £ Sterling and all amounts are rounded to the nearest £.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts. Turnover includes revenue earned from the provision of health and beauty services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
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.
2.3. 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% on net book value

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.
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 year 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.
Current tax for the year is recognised in profit or loss, except when it relates to items that are recognised in other comprehensive income or directly in equity, in which case, the current tax is also recognised in other comprehensive income or directly in equity respectively.
2.6. Pensions
The company makes payments to the employees' defined contribution plans. Contributions are charged to the profit & loss account as they become payable in accordance with the rules of the plan.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2025: 3)
2 3
Page 3
Page 4
Lasertrolysis UK Ltd
Notes to the Financial Statements (continued)
For The Year Ended 28 February 2026
4. Tangible Assets

| Plant & Machinery
--- | ---
| £
Cost
As at 1 March 2025 | 75,008
Additions | 80,000
As at 28 February 2026 | 155,008
Depreciation
As at 1 March 2025 | 60,708
Provided during the period | 18,860
As at 28 February 2026 | 79,568
Net Book Value
As at 28 February 2026 | 75,440
As at 1 March 2025 | 14,300

5. Stocks

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Stock | 1,650 |  | 1,500

6. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 3,904 |  | 1,312

7. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Trade creditors | 72 |  | -
Other creditors | 108,660 |  | 80,820
Taxation and social security | - |  | 530
| 108,732 |  | 81,350

8. Share Capital

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 4 |  | 2

9. Related Party Transactions
The directors have made an interest free loan available to the company of £35 during the year (2025 - £nil), repayable on demand.
Page 4