Acorah Software Products - Accounts Production 19.4.300 false true 30 April 2025 1 May 2024 false 1 May 2025 30 April 2026 30 April 2026 03349273 Mr Joe Stewart Mr Alan Lee Mrs Susan Andrews iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 03349273 2025-04-30 03349273 2026-04-30 03349273 2025-05-01 2026-04-30 03349273 frs-core:CurrentFinancialInstruments 2026-04-30 03349273 frs-core:Non-currentFinancialInstruments 2026-04-30 03349273 frs-core:BetweenOneFiveYears 2026-04-30 03349273 frs-core:MotorVehicles 2026-04-30 03349273 frs-core:MotorVehicles 2025-05-01 2026-04-30 03349273 frs-core:MotorVehicles 2025-04-30 03349273 frs-core:PlantMachinery 2026-04-30 03349273 frs-core:PlantMachinery 2025-05-01 2026-04-30 03349273 frs-core:PlantMachinery 2025-04-30 03349273 frs-core:WithinOneYear 2026-04-30 03349273 frs-core:ShareCapital 2026-04-30 03349273 frs-core:RetainedEarningsAccumulatedLosses 2026-04-30 03349273 frs-bus:PrivateLimitedCompanyLtd 2025-05-01 2026-04-30 03349273 frs-bus:FilletedAccounts 2025-05-01 2026-04-30 03349273 frs-bus:SmallEntities 2025-05-01 2026-04-30 03349273 frs-bus:AuditExempt-NoAccountantsReport 2025-05-01 2026-04-30 03349273 frs-bus:SmallCompaniesRegimeForAccounts 2025-05-01 2026-04-30 03349273 frs-bus:Director1 2025-05-01 2026-04-30 03349273 frs-bus:Director2 2025-05-01 2026-04-30 03349273 frs-bus:CompanySecretary1 2025-05-01 2026-04-30 03349273 frs-countries:EnglandWales 2025-05-01 2026-04-30 03349273 2024-04-30 03349273 2025-04-30 03349273 2024-05-01 2025-04-30 03349273 frs-core:CurrentFinancialInstruments 2025-04-30 03349273 frs-core:Non-currentFinancialInstruments 2025-04-30 03349273 frs-core:BetweenOneFiveYears 2025-04-30 03349273 frs-core:WithinOneYear 2025-04-30 03349273 frs-core:ShareCapital 2025-04-30 03349273 frs-core:RetainedEarningsAccumulatedLosses 2025-04-30
Registered number: 03349273
Leesafe Limited
Unaudited Financial Statements
For The Year Ended 30 April 2026
Nelmo & Co
Unit 1 Amber Business Park
Kings Road
Canvey Island
Essex
SS8 0DD
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 03349273
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 379,132 123,797
379,132 123,797
CURRENT ASSETS
Stocks 5 15,000 15,000
Debtors 6 463,623 569,622
Cash at bank and in hand 95,486 91,142
574,109 675,764
Creditors: Amounts Falling Due Within One Year 7 (453,146 ) (560,488 )
NET CURRENT ASSETS (LIABILITIES) 120,963 115,276
TOTAL ASSETS LESS CURRENT LIABILITIES 500,095 239,073
Creditors: Amounts Falling Due After More Than One Year 8 (197,037 ) (111,143 )
NET ASSETS 303,058 127,930
CAPITAL AND RESERVES
Called up share capital 10 3,006 3,006
Profit and Loss Account 300,052 124,924
SHAREHOLDERS' FUNDS 303,058 127,930
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Page 2
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 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
Mr Alan Lee
Director
29/07/2026
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Leesafe Limited is a private company, limited by shares, incorporated in England & Wales, registered number 03349273 . The registered office is Unit 10 Neale Courtyard, Shannon Way, Canvey Island, SS8 0PD.
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.
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 25% Reducing Balance
Motor Vehicles 25% Reducing Balance
During the year, the entity changed the method of depreciation for its plant and machinery and motor vehicles from the straight-line methodto the reducing balance method. Management believes the reducing balance method provides more relevant and reliable information about the expected pattern of consumption of the future economic benefits embodied in these assets. 
This change in accounting estiamte has been applied from 01/05/2024.
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. 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.
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2.6. Taxation
Income tax expense 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2025: 20)
- 20
4. Tangible Assets
Plant & Machinery Motor Vehicles Total
£ £ £
Cost
As at 1 May 2025 57,429 136,760 194,189
Additions 5,112 296,913 302,025
As at 30 April 2026 62,541 433,673 496,214
Depreciation
As at 1 May 2025 41,591 28,801 70,392
Provided during the period 4,764 41,926 46,690
As at 30 April 2026 46,355 70,727 117,082
Net Book Value
As at 30 April 2026 16,186 362,946 379,132
As at 1 May 2025 15,838 107,959 123,797
5. Stocks
2026 2025
£ £
Stock 15,000 15,000
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6. Debtors
2026 2025
£ £
Due within one year
Trade debtors 220,336 406,543
Amounts owed by group undertakings - 49,888
Other debtors 243,287 113,191
463,623 569,622
7. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Net obligations under finance lease and hire purchase contracts 7,870 5,719
Trade creditors 400,071 274,349
Other creditors 9,687 260,888
Taxation and social security 35,518 19,532
453,146 560,488
8. Creditors: Amounts Falling Due After More Than One Year
2026 2025
£ £
Net obligations under finance lease and hire purchase contracts 197,037 92,787
Bank loans - 18,356
197,037 111,143
9. Obligations Under Finance Leases and Hire Purchase
2026 2025
£ £
The future minimum finance lease payments are as follows:
Not later than one year 60,724 32,692
Later than one year and not later than five years 197,037 92,787
257,761 125,479
Less: Finance charges allocated to future periods 52,854 26,973
204,907 98,506
10. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 3,006 3,006
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