Acorah Software Products - Accounts Production 19.4.351 false true false 1 February 2025 31 January 2026 31 January 2026 09970013 Ms Amandine Soares iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09970013 2025-01-31 09970013 2026-01-31 09970013 2025-02-01 2026-01-31 09970013 frs-core:CurrentFinancialInstruments 2026-01-31 09970013 frs-core:Non-currentFinancialInstruments 2026-01-31 09970013 frs-core:ComputerEquipment 2025-02-01 2026-01-31 09970013 frs-core:FurnitureFittings 2026-01-31 09970013 frs-core:FurnitureFittings 2025-02-01 2026-01-31 09970013 frs-core:FurnitureFittings 2025-01-31 09970013 frs-core:PlantMachinery 2026-01-31 09970013 frs-core:PlantMachinery 2025-02-01 2026-01-31 09970013 frs-core:PlantMachinery 2025-01-31 09970013 frs-core:ShareCapital 2026-01-31 09970013 frs-core:RetainedEarningsAccumulatedLosses 2026-01-31 09970013 frs-bus:PrivateLimitedCompanyLtd 2025-02-01 2026-01-31 09970013 frs-bus:FilletedAccounts 2025-02-01 2026-01-31 09970013 frs-bus:SmallEntities 2025-02-01 2026-01-31 09970013 frs-bus:AuditExempt-NoAccountantsReport 2025-02-01 2026-01-31 09970013 frs-bus:SmallCompaniesRegimeForAccounts 2025-02-01 2026-01-31 09970013 frs-bus:Director1 2025-02-01 2026-01-31 09970013 frs-countries:EnglandWales 2025-02-01 2026-01-31
Registered number: 09970013
Lacuna London Ltd
Unaudited Financial Statements
For The Year Ended 31 January 2026
Accounting Freedom
Westhill House
2b Devonshire Road
Bexleyheath
DA6 8DS
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 09970013
2026
Notes £ £
FIXED ASSETS
Tangible Assets 4 7,430
7,430
CURRENT ASSETS
Debtors 5 39,983
39,983
Creditors: Amounts Falling Due Within One Year 6 (27,100 )
NET CURRENT ASSETS (LIABILITIES) 12,883
TOTAL ASSETS LESS CURRENT LIABILITIES 20,313
Creditors: Amounts Falling Due After More Than One Year 7 (26,570 )
NET LIABILITIES (6,257 )
CAPITAL AND RESERVES
Called up share capital 8 1
Profit and Loss Account (6,258 )
SHAREHOLDERS' FUNDS (6,257)
Page 1
Page 2
For the year ending 31 January 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 her 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
Ms Amandine Soares
Director
15/10/2026
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
Lacuna London Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 09970013 . The registered office is Westhill House 2b Devonshire Road, Accounting Freedom, Bexleyheath, DA6 8DS.
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 20% Reducing Balance
Fixtures & Fittings 20% Reducing Balance
Computer Equipment 20% Reducing Balance
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1
1
4. Tangible Assets
Plant & Machinery Fixtures & Fittings Total
£ £ £
Cost
As at 1 February 2025 14,393 9,780 24,173
Additions 636 - 636
As at 31 January 2026 15,029 9,780 24,809
Depreciation
As at 1 February 2025 11,982 3,540 15,522
Provided during the period 609 1,248 1,857
As at 31 January 2026 12,591 4,788 17,379
Net Book Value
As at 31 January 2026 2,438 4,992 7,430
As at 1 February 2025 2,411 6,240 8,651
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Page 4
5. Debtors
2026
£
Due within one year
Trade debtors 7,792
Other debtors 32,191
39,983
6. Creditors: Amounts Falling Due Within One Year
2026
£
Trade creditors 70
Bank loans and overdrafts 9,190
Other creditors 15,581
Taxation and social security 2,259
27,100
7. Creditors: Amounts Falling Due After More Than One Year
2026
£
Bank loans 26,570
8. Share Capital
2026
£
Allotted, Called up and fully paid 1
Page 4