Acorah Software Products - Accounts Production 19.4.300 false true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 03593036 V Baker S P Gilson iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 03593036 2024-12-31 03593036 2025-12-31 03593036 2025-01-01 2025-12-31 03593036 frs-core:CurrentFinancialInstruments 2025-12-31 03593036 frs-core:BetweenOneFiveYears 2025-12-31 03593036 frs-core:FurnitureFittings 2025-12-31 03593036 frs-core:FurnitureFittings 2025-01-01 2025-12-31 03593036 frs-core:FurnitureFittings 2024-12-31 03593036 frs-core:WithinOneYear 2025-12-31 03593036 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 03593036 frs-bus:CompanyLimitedByGuarantee 2025-01-01 2025-12-31 03593036 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 03593036 frs-bus:SmallEntities 2025-01-01 2025-12-31 03593036 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 03593036 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 03593036 frs-bus:Director1 2025-01-01 2025-12-31 03593036 frs-bus:Director2 2025-01-01 2025-12-31 03593036 frs-countries:EnglandWales 2025-01-01 2025-12-31 03593036 2023-12-31 03593036 2024-12-31 03593036 2024-01-01 2024-12-31 03593036 frs-core:CurrentFinancialInstruments 2024-12-31 03593036 frs-core:BetweenOneFiveYears 2024-12-31 03593036 frs-core:WithinOneYear 2024-12-31 03593036 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: 03593036
London House Antiques Limited
Unaudited Financial Statements
For The Year Ended 31 December 2025
Sawford Bullard
Blisworth Hill Farm
Stoke Road
Blisworth
Northamptonshire
NN7 3DB
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—4
Page 1
Balance Sheet
Registered number: 03593036
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 3 3
3 3
CURRENT ASSETS
Debtors 5 1,891 2,697
Cash at bank and in hand 61,718 52,850
63,609 55,547
Creditors: Amounts Falling Due Within One Year 6 (13,288 ) (4,762 )
NET CURRENT ASSETS (LIABILITIES) 50,321 50,785
TOTAL ASSETS LESS CURRENT LIABILITIES 50,324 50,788
NET ASSETS 50,324 50,788
Income and Expenditure Account 50,324 50,788
MEMBERS' FUNDS 50,324 50,788
For the year ending 31 December 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 Income and Expenditure Account.
On behalf of the board
S P Gilson
Director
17 September 2026
The notes on pages 2 to 4 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
London House Antiques Limited is a private company, limited by guarantee, incorporated in England & Wales, registered number 03593036 . The registered office is London House, High Street, Moreton In Marsh, Gloucestershire, GL56 0AH.
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:
Fixtures & Fittings 50% straight line
2.4. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable surplus for the year. Taxable surplus differs from surplus 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 surplus. 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 surplus 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 surplus 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 surplus or deficit 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: 2 (2024: 2)
2 2
Page 2
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4. Tangible Assets
Fixtures & Fittings
£
Cost
As at 1 January 2025 2,857
As at 31 December 2025 2,857
Depreciation
As at 1 January 2025 2,854
As at 31 December 2025 2,854
Net Book Value
As at 31 December 2025 3
As at 1 January 2025 3
5. Debtors
2025 2024
£ £
Due within one year
Other debtors 1,891 2,697
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 402 402
Other creditors 11,822 2,933
Taxation and social security 1,064 1,427
13,288 4,762
7. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:
2025 2024
£ £
Not later than one year 23,916 23,500
Later than one year and not later than five years 39,792 50,000
63,708 73,500
8. Related Party Transactions
The company was under the control of all its members throughout the current and previous year. The company is limited by guarantee and therefore does not have share capital. No transactions with related parties were undertaken such as are required to be disclosed under Financial Reporting Standard 102. 
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9. Company limited by guarantee
The company is limited by guarantee and has no share capital.
Every member of the company undertakes to contribute to the assets of the company, in the event of a winding up, such an amount as may be required not exceeding £1.
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