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 10446197 L J Warwick iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10446197 2024-10-31 10446197 2025-10-31 10446197 2024-11-01 2025-10-31 10446197 frs-core:CurrentFinancialInstruments 2025-10-31 10446197 frs-core:Non-currentFinancialInstruments 2025-10-31 10446197 frs-core:PlantMachinery 2025-10-31 10446197 frs-core:PlantMachinery 2024-11-01 2025-10-31 10446197 frs-core:PlantMachinery 2024-10-31 10446197 frs-core:ShareCapital 2025-10-31 10446197 frs-core:RetainedEarningsAccumulatedLosses 2025-10-31 10446197 frs-bus:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 10446197 frs-bus:FilletedAccounts 2024-11-01 2025-10-31 10446197 frs-bus:SmallEntities 2024-11-01 2025-10-31 10446197 frs-bus:AuditExempt-NoAccountantsReport 2024-11-01 2025-10-31 10446197 frs-bus:SmallCompaniesRegimeForAccounts 2024-11-01 2025-10-31 10446197 frs-bus:Director1 2024-11-01 2025-10-31 10446197 frs-core:CurrentFinancialInstruments 1 2025-10-31 10446197 frs-countries:EnglandWales 2024-11-01 2025-10-31 10446197 2023-10-31 10446197 2024-10-31 10446197 2023-11-01 2024-10-31 10446197 frs-core:CurrentFinancialInstruments 2024-10-31 10446197 frs-core:Non-currentFinancialInstruments 2024-10-31 10446197 frs-core:ShareCapital 2024-10-31 10446197 frs-core:RetainedEarningsAccumulatedLosses 2024-10-31 10446197 frs-core:CurrentFinancialInstruments 1 2024-10-31
Registered number: 10446197
LJW Ventilation Ltd
Financial Statements
For The Year Ended 31 October 2025
MAK Consultancy Ltd
Chartered Certified Accountants
78 York Street
London
W1H 1DP
LJW Ventilation Ltd
Contents
Contents

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

Page 1
LJW Ventilation Ltd
Balance Sheet
As At 31 October 2025
Balance Sheet
Registered number: 10446197

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 3,168 |  | 3,997
|  |  | 3,168 |  | 3,997
CURRENT ASSETS
Stocks | 5 | - |  | 9,901 |
Debtors | 6 | 324,597 |  | 354,947 |
Cash at bank and in hand |  | 555,809 |  | 105,610 |
|  | 880,406 |  | 470,458 |
Creditors: Amounts Falling Due Within One Year | 7 | (502,734 ) |  | (208,001 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 377,672 |  | 262,457
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 380,840 |  | 266,454
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (25,463 ) |  | (27,443 )
NET ASSETS |  |  | 355,377 |  | 239,011
CAPITAL AND RESERVES
Called up share capital | 9 |  | 2 |  | 2
Profit and Loss Account |  |  | 355,375 |  | 239,009
SHAREHOLDERS' FUNDS |  |  | 355,377 |  | 239,011

Page 1
Page 2
LJW Ventilation Ltd
Balance Sheet (continued)
As At 31 October 2025
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

L J Warwick Director
31st July 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
LJW Ventilation Ltd
Notes to the Financial Statements
For The Year Ended 31 October 2025
Notes to the Financial Statements
1. General Information
LJW Ventilation Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 10446197 . The registered office is 167-169 Great Portland Street, 5th Floor, London, W1W 5PF.
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
Depreciation is provided on a straight-line basis at rates calculated to write off the cost of tangible fixed assets over their estimated useful economic lives.

Plant & Machinery | Straight line basis

2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value.
Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.
2.5. 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 taxation 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.
2.6. Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over
the period of the lease.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
1 1
Page 3
Page 4
LJW Ventilation Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025
4. Tangible Assets

| Plant & Machinery
--- | ---
| £
Cost
As at 1 November 2024 | 10,850
As at 31 October 2025 | 10,850
Depreciation
As at 1 November 2024 | 6,853
Provided during the period | 829
As at 31 October 2025 | 7,682
Net Book Value
As at 31 October 2025 | 3,168
As at 1 November 2024 | 3,997

5. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Work in progress | - |  | 9,901

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 34,050 |  | 320,540
CIS Asset | 176,602 |  | -
VAT | 113,945 |  | 34,407
| 324,597 |  | 354,947

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 56,716 |  | 91,981
Bank loans and overdrafts | - |  | 5,000
Corporation tax | 95,506 |  | 58,342
Other taxes and social security | 12,376 |  | -
Other creditors | 305,736 |  | 52,678
Accruals and deferred income | 32,400 |  | -
| 502,734 |  | 208,001

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 25,463 |  | 27,443

Page 4
Page 5
LJW Ventilation Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025
9. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 2 |  | 2

Page 5