Acorah Software Products - Accounts Production 19.3.600 false true 30 June 2025 1 July 2024 false 1 July 2025 30 June 2026 30 June 2026 03027793 Mr M Lynch Mr M Lynch iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 03027793 2025-06-30 03027793 2026-06-30 03027793 2025-07-01 2026-06-30 03027793 frs-core:Non-currentFinancialInstruments 2026-06-30 03027793 frs-core:ComputerEquipment 2025-07-01 2026-06-30 03027793 frs-core:FurnitureFittings 2025-07-01 2026-06-30 03027793 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-07-01 2026-06-30 03027793 frs-core:MotorVehicles 2025-07-01 2026-06-30 03027793 frs-core:PlantMachinery 2025-07-01 2026-06-30 03027793 frs-core:ShareCapital 2026-06-30 03027793 frs-core:RetainedEarningsAccumulatedLosses 2026-06-30 03027793 frs-bus:PrivateLimitedCompanyLtd 2025-07-01 2026-06-30 03027793 frs-bus:AbridgedAccounts 2025-07-01 2026-06-30 03027793 frs-bus:SmallEntities 2025-07-01 2026-06-30 03027793 frs-bus:AuditExempt-NoAccountantsReport 2025-07-01 2026-06-30 03027793 frs-bus:SmallCompaniesRegimeForAccounts 2025-07-01 2026-06-30 03027793 frs-bus:Director1 2025-07-01 2026-06-30 03027793 frs-bus:CompanySecretary1 2025-07-01 2026-06-30 03027793 frs-countries:EnglandWales 2025-07-01 2026-06-30 03027793 2024-06-30 03027793 2025-06-30 03027793 2024-07-01 2025-06-30 03027793 frs-core:Non-currentFinancialInstruments 2025-06-30 03027793 frs-core:ShareCapital 2025-06-30 03027793 frs-core:RetainedEarningsAccumulatedLosses 2025-06-30
Registered number: 03027793
Lynch (I.E.I.) Limited
Unaudited ABRIDGED Financial Statements
For The Year Ended 30 June 2026
BK Plus Ltd
Chartered Accountants
159 High Street
Barnet
Hertfordshire
EN5 5SU
Contents
Page
Abridged Balance Sheet 1—2
Notes to the Abridged Financial Statements 3—4
Page 1
Abridged Balance Sheet
Registered number: 03027793
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 104,872 122,914
104,872 122,914
CURRENT ASSETS
Stocks 359,690 -
Debtors 532,436 555,013
Cash at bank and in hand 2,106 376
894,232 555,389
Creditors: Amounts Falling Due Within One Year (661,655 ) (535,618 )
NET CURRENT ASSETS (LIABILITIES) 232,577 19,771
TOTAL ASSETS LESS CURRENT LIABILITIES 337,449 142,685
Creditors: Amounts Falling Due After More Than One Year - (141,049 )
NET ASSETS 337,449 1,636
CAPITAL AND RESERVES
Called up share capital 500 601
Profit and Loss Account 336,949 1,035
SHAREHOLDERS' FUNDS 337,449 1,636
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For the year ending 30 June 2026 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.
All of the company's members have consented to the preparation of an Abridged Balance Sheet for the year end 30 June 2026 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
Mr M Lynch
Director
7 September 2026
The notes on pages 3 to 4 form part of these financial statements.
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Page 3
Notes to the Abridged Financial Statements
1. General Information
Lynch (I.E.I.) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 03027793 . The registered office is Lynch I.E.I. Limited, Barnet Hill, Barnet, Herts, EN5 5YS.
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
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:
Freehold not depreciated
Plant & Machinery 25% on reducing balance
Motor Vehicles 25% on reducing balance
Fixtures & Fittings 15% on reducing balance
Computer Equipment 25% on 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.
2.5. 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.
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: 5 (2025: 4)
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4. Tangible Assets
Total
£
Cost
As at 1 July 2025 566,017
Additions 2,181
As at 30 June 2026 568,198
Depreciation
As at 1 July 2025 443,103
Provided during the period 20,223
As at 30 June 2026 463,326
Net Book Value
As at 30 June 2026 104,872
As at 1 July 2025 122,914
Included in cost of land and buildings is freehold land of £39,983 (2025 - £39,983) which is not depreciated.
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