Acorah Software Products - Accounts Production 19.3.600 false true 31 October 2024 1 November 2023 false 1 November 2024 31 October 2025 31 October 2025 08732931 P B Parmar M Parmar iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08732931 2024-10-31 08732931 2025-10-31 08732931 2024-11-01 2025-10-31 08732931 frs-core:ShareCapital 2025-10-31 08732931 frs-core:RetainedEarningsAccumulatedLosses 2025-10-31 08732931 frs-bus:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 08732931 frs-bus:FilletedAccounts 2024-11-01 2025-10-31 08732931 frs-bus:SmallEntities 2024-11-01 2025-10-31 08732931 frs-bus:AuditExempt-NoAccountantsReport 2024-11-01 2025-10-31 08732931 frs-bus:SmallCompaniesRegimeForAccounts 2024-11-01 2025-10-31 08732931 frs-core:UnlistedNon-exchangeTraded 2025-10-31 08732931 frs-core:UnlistedNon-exchangeTraded 2024-10-31 08732931 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2024-10-31 08732931 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2025-10-31 08732931 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-10-31 08732931 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2025-10-31 08732931 frs-bus:Director1 2024-11-01 2025-10-31 08732931 frs-bus:CompanySecretary1 2024-11-01 2025-10-31 08732931 frs-countries:EnglandWales 2024-11-01 2025-10-31 08732931 2023-10-31 08732931 2024-10-31 08732931 2023-11-01 2024-10-31 08732931 frs-core:ShareCapital 2024-10-31 08732931 frs-core:RetainedEarningsAccumulatedLosses 2024-10-31
Registered number: 08732931
Lotus Technologies Ltd
Unaudited Financial Statements
For The Year Ended 31 October 2025
Lotus Technologies Ltd
Contents
Contents

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

Page 1
Lotus Technologies Ltd
Balance Sheet
As At 31 October 2025
Balance Sheet
Registered number: 08732931

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Investments | 4 |  | 88,707 |  | 88,707
|  |  | 88,707 |  | 88,707
Creditors: Amounts Falling Due Within One Year | 5 | (103,792 ) |  | (103,056 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (103,792 ) |  | (103,056 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (15,085 ) |  | (14,349 )
NET LIABILITIES |  |  | (15,085 ) |  | (14,349 )
CAPITAL AND RESERVES
Called up share capital | 6 |  | 100 |  | 100
Profit and Loss Account |  |  | (15,185 ) |  | (14,449 )
SHAREHOLDERS' FUNDS |  |  | (15,085) |  | (14,349)

For the year ending 31 October 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 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

P B Parmar Director
17 August 2026

The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Lotus Technologies Ltd
Notes to the Financial Statements
For The Year Ended 31 October 2025
Notes to the Financial Statements
1. General Information
Lotus Technologies Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 08732931 . The registered office is Alton House, 66 High Street, Northwood, Middlesex, HA6 1BL.
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. Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.
Current or deferred tax assets and liabilities are not discounted.
Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
Deferred Tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.
Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.
Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
3. Average Number of Employees
Average number of employees during the year was: NIL (2024: NIL)
- -
4. Investments

| Unlisted
--- | ---
| £
Cost or Valuation
As at 1 November 2024 | 88,707
As at 31 October 2025 | 88,707
Provision
As at 1 November 2024 | -
As at 31 October 2025 | -
Net Book Value
As at 31 October 2025 | 88,707
As at 1 November 2024 | 88,707

5. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Other creditors | 103,792 |  | 103,056

Page 2
Page 3
Lotus Technologies Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025
6. Share Capital

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

Page 3