Acorah Software Products - Accounts Production 19.2.450 false true 30 September 2024 1 October 2023 false 1 October 2024 30 September 2025 30 September 2025 14356425 Mrs Laura Foster iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 14356425 2024-09-30 14356425 2025-09-30 14356425 2024-10-01 2025-09-30 14356425 frs-core:CurrentFinancialInstruments 2025-09-30 14356425 frs-core:Non-currentFinancialInstruments 2025-09-30 14356425 frs-core:ShareCapital 2025-09-30 14356425 frs-core:RetainedEarningsAccumulatedLosses 2025-09-30 14356425 frs-bus:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 14356425 frs-bus:FilletedAccounts 2024-10-01 2025-09-30 14356425 frs-bus:SmallEntities 2024-10-01 2025-09-30 14356425 frs-bus:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 14356425 frs-bus:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 14356425 frs-bus:Director1 2024-10-01 2025-09-30 14356425 frs-countries:EnglandWales 2024-10-01 2025-09-30 14356425 2023-09-30 14356425 2024-09-30 14356425 2023-10-01 2024-09-30 14356425 frs-core:CurrentFinancialInstruments 2024-09-30 14356425 frs-core:Non-currentFinancialInstruments 2024-09-30 14356425 frs-core:ShareCapital 2024-09-30 14356425 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30
Registered number: 14356425
LJ Foster Limited
Unaudited Financial Statements
For The Year Ended 30 September 2025
Gregory Priestley & Stewart
Chartered Accountants
Alexandra House
123 Priestsic Road
Sutton In Ashfield
Nottinghamshire
NG17 4EA
LJ Foster Limited
Contents
Contents

| Page
--- | ---
Company Information | 1
Statement of Financial Position | 2—3
Notes to the Financial Statements | 4—5

Page 1
LJ Foster Limited
Company Information
For The Year Ended 30 September 2025
Company Information

Director | Mrs Laura Foster
Company Number | 14356425
Registered Office | Alexandra House
| 123 Priestsic Road
| Sutton-In-Ashfield
| Nottinghamshire
| NG17 4EA
Accountants | Gregory Priestley & Stewart
| Chartered Accountants
| Alexandra House
| 123 Priestsic Road
| Sutton In Ashfield
| Nottinghamshire
| NG17 4EA

Page 1
Page 2
LJ Foster Limited
Statement of Financial Position
As At 30 September 2025
Statement of Financial Position
Registered number: 14356425

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Investment Properties | 4 |  | 129,154 |  | 129,154
|  |  | 129,154 |  | 129,154
CURRENT ASSETS
Cash at bank and in hand |  | 1,263 |  | 1,165 |
|  | 1,263 |  | 1,165 |
Creditors: Amounts Falling Due Within One Year | 5 | (64,692 ) |  | (64,219 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (63,429 ) |  | (63,054 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 65,725 |  | 66,100
Creditors: Amounts Falling Due After More Than One Year | 6 |  | (63,191 ) |  | (64,866 )
NET ASSETS |  |  | 2,534 |  | 1,234
CAPITAL AND RESERVES
Called up share capital | 7 |  | 100 |  | 100
Income Statement |  |  | 2,434 |  | 1,134
SHAREHOLDERS' FUNDS |  |  | 2,534 |  | 1,234

Page 2
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LJ Foster Limited
Statement of Financial Position (continued)
As At 30 September 2025
For the year ending 30 September 2025 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 her 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 Income Statement.
On behalf of the board

Mrs Laura Foster Director
12/06/2026

The notes on pages 4 to 5 form part of these financial statements.
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LJ Foster Limited
Notes to the Financial Statements
For The Year Ended 30 September 2025
Notes to the Financial Statements
1. General Information
LJ Foster Limited is a private company, limited by shares, incorporated in England & Wales, registered number 14356425 . The registered office is Alexandra House, 123 Priestsic Road, Sutton-In-Ashfield, Nottinghamshire, NG17 4EA.
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.
The financial statements are prepared in sterling, which is the functional currency of the entity.
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 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.
2.3. Investment Properties
Investment property is initially recorded at cost, which includes purchase price and any directly attributable expenditure.
Investment property is revalued to its fair value at each reporting date and any changes in fair value are shown in the profit and loss and transferred to a fair value reserve.
2.4. Financial Instruments
The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties.
2.5. Taxation
Taxation 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.
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LJ Foster Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
2.6. Debtors and creditors
Short term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
Short term trade creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
1 1
4. Investment Property

| 2025
--- | ---
| £
Fair Value
As at 1 October 2024 and 30 September 2025 | 129,154

If investment property had been accounted for under historical cost accounting rules, the amounts would be:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Cost | 129,154 |  | 129,154
Accumulated depreciation and impairment | 5,166 |  | 2,572
Carrying amount | 123,988 |  | 126,582

5. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans and overdrafts | 8,286 |  | 8,286
Other creditors | 56,101 |  | 55,667
Taxation and social security | 305 |  | 266
| 64,692 |  | 64,219

6. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 63,191 |  | 64,866

Bank loans totalling £71,477 (2024 : £73,152) are secured against the Investment Property to which the loans relates.
7. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

8. Directors Advances, Credits and Guarantees
At the balance sheet date, the directors were owed £55,201 (2024: £54,765) by the company.
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