Acorah Software Products - Accounts Production 19.4.351 false true 31 August 2025 1 September 2024 false 1 September 2025 31 August 2026 31 August 2026 15074616 Mr Wisam Tatari Mr Yaman Tatari Y Tatari & W Tatari true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 15074616 2025-08-31 15074616 2026-08-31 15074616 2025-09-01 2026-08-31 15074616 frs-core:CurrentFinancialInstruments 2026-08-31 15074616 frs-core:ComputerEquipment 2026-08-31 15074616 frs-core:ComputerEquipment 2025-09-01 2026-08-31 15074616 frs-core:ComputerEquipment 2025-08-31 15074616 frs-core:FurnitureFittings 2026-08-31 15074616 frs-core:FurnitureFittings 2025-09-01 2026-08-31 15074616 frs-core:FurnitureFittings 2025-08-31 15074616 frs-core:NetGoodwill 2026-08-31 15074616 frs-core:NetGoodwill 2025-09-01 2026-08-31 15074616 frs-core:NetGoodwill 2025-08-31 15074616 frs-core:MotorVehicles 2026-08-31 15074616 frs-core:MotorVehicles 2025-09-01 2026-08-31 15074616 frs-core:MotorVehicles 2025-08-31 15074616 frs-core:PlantMachinery 2026-08-31 15074616 frs-core:PlantMachinery 2025-09-01 2026-08-31 15074616 frs-core:PlantMachinery 2025-08-31 15074616 frs-core:ShareCapital 2026-08-31 15074616 frs-core:RetainedEarningsAccumulatedLosses 2026-08-31 15074616 frs-bus:PrivateLimitedCompanyLtd 2025-09-01 2026-08-31 15074616 frs-bus:FilletedAccounts 2025-09-01 2026-08-31 15074616 frs-bus:SmallEntities 2025-09-01 2026-08-31 15074616 frs-bus:AuditExempt-NoAccountantsReport 2025-09-01 2026-08-31 15074616 frs-bus:SmallCompaniesRegimeForAccounts 2025-09-01 2026-08-31 15074616 1 2025-09-01 2026-08-31 15074616 frs-bus:Director1 2025-09-01 2026-08-31 15074616 frs-bus:Director2 2025-09-01 2026-08-31 15074616 frs-countries:EnglandWales 2025-09-01 2026-08-31 15074616 2024-08-31 15074616 2025-08-31 15074616 2024-09-01 2025-08-31 15074616 frs-core:CurrentFinancialInstruments 2025-08-31 15074616 frs-core:ShareCapital 2025-08-31 15074616 frs-core:RetainedEarningsAccumulatedLosses 2025-08-31
Registered number: 15074616
LP SD Seventy Nine Limited
Unaudited Financial Statements
For The Year Ended 31 August 2026
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 15074616
2026 2025
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 260,422 297,625
Tangible Assets 5 49,706 12,032
310,128 309,657
CURRENT ASSETS
Stocks 6 65,826 56,971
Debtors 7 108,934 103,077
Cash at bank and in hand 534,008 450,381
708,768 610,429
Creditors: Amounts Falling Due Within One Year 8 (920,316 ) (869,210 )
NET CURRENT ASSETS (LIABILITIES) (211,548 ) (258,781 )
TOTAL ASSETS LESS CURRENT LIABILITIES 98,580 50,876
NET ASSETS 98,580 50,876
CAPITAL AND RESERVES
Called up share capital 9 1 1
Profit and Loss Account 98,579 50,875
SHAREHOLDERS' FUNDS 98,580 50,876
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For the year ending 31 August 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 Yaman Tatari
Director
14/10/2026
The notes on pages 3 to 6 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
LP SD Seventy Nine Limited is a private company, limited by shares, incorporated in England & Wales, registered number 15074616 . The registered office is Unit 4 Acorn Business Park, Moss Road , Grimsby, N E Lincolnshire , DN32 0LT.
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. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to the profit and loss account over its estimated economic life of .... years.
2.4. 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 15% on cost
Motor Vehicles 25% on reducing balance
Fixtures & Fittings 25% on reducing balance
Computer Equipment 33% on cost
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: 10 (2025: 8)
10 8
4. Intangible Assets
Goodwill
£
Cost
As at 1 September 2025 372,031
As at 31 August 2026 372,031
Amortisation
As at 1 September 2025 74,406
Provided during the period 37,203
As at 31 August 2026 111,609
Net Book Value
As at 31 August 2026 260,422
As at 1 September 2025 297,625
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5. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 September 2025 - 7,550 10,323 2,198 20,071
Additions 48,000 - - - 48,000
As at 31 August 2026 48,000 7,550 10,323 2,198 68,071
Depreciation
As at 1 September 2025 - 3,303 4,011 725 8,039
Provided during the period 7,200 1,062 1,578 486 10,326
As at 31 August 2026 7,200 4,365 5,589 1,211 18,365
Net Book Value
As at 31 August 2026 40,800 3,185 4,734 987 49,706
As at 1 September 2025 - 4,247 6,312 1,473 12,032
6. Stocks
2026 2025
£ £
Stock 65,826 56,971
7. Debtors
2026 2025
£ £
Due within one year
Trade debtors 95,242 89,385
Other debtors 13,692 13,692
108,934 103,077
8. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Trade creditors 158,912 115,914
Other creditors 756,098 727,355
Taxation and social security 5,306 25,941
920,316 869,210
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9. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 1 1
10. Ultimate Controlling Party
The company's ultimate controlling party is Y Tatari & W Tatari by virtue of his ownership of 100% of the issued share capital in the company.
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