Acorah Software Products - Accounts Production 18.1.170 false true 30 November 2024 1 December 2023 false 1 December 2024 30 November 2025 30 November 2025 12324748 Mr Mark Finnegan Mr Dermot Finnegan iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12324748 2024-11-30 12324748 2025-11-30 12324748 2024-12-01 2025-11-30 12324748 frs-core:CurrentFinancialInstruments 2025-11-30 12324748 frs-core:PlantMachinery 2025-11-30 12324748 frs-core:PlantMachinery 2024-12-01 2025-11-30 12324748 frs-core:PlantMachinery 2024-11-30 12324748 frs-core:ShareCapital 2025-11-30 12324748 frs-core:RetainedEarningsAccumulatedLosses 2025-11-30 12324748 frs-bus:PrivateLimitedCompanyLtd 2024-12-01 2025-11-30 12324748 frs-bus:FilletedAccounts 2024-12-01 2025-11-30 12324748 frs-bus:SmallEntities 2024-12-01 2025-11-30 12324748 frs-bus:AuditExempt-NoAccountantsReport 2024-12-01 2025-11-30 12324748 frs-bus:SmallCompaniesRegimeForAccounts 2024-12-01 2025-11-30 12324748 frs-bus:Director1 2024-12-01 2025-11-30 12324748 frs-bus:Director2 2024-12-01 2025-11-30 12324748 frs-countries:EnglandWales 2024-12-01 2025-11-30 12324748 2023-11-30 12324748 2024-11-30 12324748 2023-12-01 2024-11-30 12324748 frs-core:CurrentFinancialInstruments 2024-11-30 12324748 frs-core:ShareCapital 2024-11-30 12324748 frs-core:RetainedEarningsAccumulatedLosses 2024-11-30
Registered number: 12324748
Production LX Ltd
Unaudited Financial Statements
For The Year Ended 30 November 2025
Goodwins
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 12324748
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 71,873 77,715
71,873 77,715
CURRENT ASSETS
Stocks 5 247,610 130,556
Debtors 6 60,745 43,198
Cash at bank and in hand 5,040 25,771
313,395 199,525
Creditors: Amounts Falling Due Within One Year 7 (343,583 ) (235,608 )
NET CURRENT ASSETS (LIABILITIES) (30,188 ) (36,083 )
TOTAL ASSETS LESS CURRENT LIABILITIES 41,685 41,632
NET ASSETS 41,685 41,632
CAPITAL AND RESERVES
Called up share capital 8 2 2
Profit and Loss Account 41,683 41,630
SHAREHOLDERS' FUNDS 41,685 41,632
Page 1
Page 2
For the year ending 30 November 2025 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 Mark Finnegan
Director
25/08/2026
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Production LX Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12324748 . The registered office is 23 Rowlands Crescent , Solihull, West Midlands, B91 2JF.
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
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 8 (2024: 4)
8 4
4. Tangible Assets
Plant & Machinery
£
Cost
As at 1 December 2024 101,355
Additions 1,971
As at 30 November 2025 103,326
Depreciation
As at 1 December 2024 23,640
Provided during the period 7,813
As at 30 November 2025 31,453
...CONTINUED
Page 3
Page 4
Net Book Value
As at 30 November 2025 71,873
As at 1 December 2024 77,715
5. Stocks
2025 2024
£ £
Stock 247,610 130,556
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 60,745 41,480
Other debtors - 1,718
60,745 43,198
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 35,044 42,588
Other loans 82,979 45,179
Other creditors 203,533 146,092
Taxation and social security 22,027 1,749
343,583 235,608
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 2 2
Page 4