Acorah Software Products - Accounts Production 19.4.351 false true 31 January 2025 1 February 2024 false 1 February 2025 31 January 2026 31 January 2026 13161115 Mr Alexander Bell iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13161115 2025-01-31 13161115 2026-01-31 13161115 2025-02-01 2026-01-31 13161115 frs-core:CurrentFinancialInstruments 2026-01-31 13161115 frs-core:ComputerEquipment 2026-01-31 13161115 frs-core:ComputerEquipment 2025-02-01 2026-01-31 13161115 frs-core:ComputerEquipment 2025-01-31 13161115 frs-core:PlantMachinery 2026-01-31 13161115 frs-core:PlantMachinery 2025-02-01 2026-01-31 13161115 frs-core:PlantMachinery 2025-01-31 13161115 frs-core:RevaluationReserve 2025-02-01 2026-01-31 13161115 frs-core:RevaluationReserve 2025-01-31 13161115 frs-core:RevaluationReserve 2026-01-31 13161115 frs-core:ShareCapital 2026-01-31 13161115 frs-core:RetainedEarningsAccumulatedLosses 2025-02-01 2026-01-31 13161115 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2025-01-31 13161115 frs-core:RetainedEarningsAccumulatedLosses 2026-01-31 13161115 frs-bus:PrivateLimitedCompanyLtd 2025-02-01 2026-01-31 13161115 frs-bus:FilletedAccounts 2025-02-01 2026-01-31 13161115 frs-bus:SmallEntities 2025-02-01 2026-01-31 13161115 frs-bus:AuditExempt-NoAccountantsReport 2025-02-01 2026-01-31 13161115 frs-bus:SmallCompaniesRegimeForAccounts 2025-02-01 2026-01-31 13161115 frs-bus:Director1 2025-02-01 2026-01-31 13161115 frs-bus:Director1 2025-01-31 13161115 frs-bus:Director1 2026-01-31 13161115 frs-countries:EnglandWales 2025-02-01 2026-01-31 13161115 2024-01-31 13161115 2025-01-31 13161115 2024-02-01 2025-01-31 13161115 frs-core:CurrentFinancialInstruments 2025-01-31 13161115 frs-core:RevaluationReserve 2025-01-31 13161115 frs-core:ShareCapital 2025-01-31 13161115 frs-core:RetainedEarningsAccumulatedLosses 2025-01-31
Registered number: 13161115
LB Capital Ltd
Unaudited Financial Statements
For The Year Ended 31 January 2026
Figio Group Ltd
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 13161115
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 3,931 9,763
3,931 9,763
CURRENT ASSETS
Debtors 5 21,165 58,956
Investments 6 12,800 18,394
Cash at bank and in hand 4,529 108,632
38,494 185,982
Creditors: Amounts Falling Due Within One Year 7 (7,642 ) (89,370 )
NET CURRENT ASSETS (LIABILITIES) 30,852 96,612
TOTAL ASSETS LESS CURRENT LIABILITIES 34,783 106,375
PROVISIONS FOR LIABILITIES
Deferred Taxation - (1,855 )
NET ASSETS 34,783 104,520
CAPITAL AND RESERVES
Called up share capital 8 100 100
Revaluation reserve 10 3,212 8,806
Profit and Loss Account 31,471 95,614
SHAREHOLDERS' FUNDS 34,783 104,520
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 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.
On behalf of the board
Mr Alexander Bell
Director
28/10/2026
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
LB Capital Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13161115 . The registered office is 128 City Road, London, EC1V 2NX.
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:
Plant & Machinery Straight line basis over 3 years
Computer Equipment Straight line basis over 3 years
2.4. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.
Current or deferred taxation assets and liabilities are not discounted.
Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.
Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.
Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
2.6. Short term debtors and creditors
Short term debtors and creditors with no stated interest rate are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2025: 1)
1 1
Page 3
Page 4
4. Tangible Assets
Plant & Machinery Computer Equipment Total
£ £ £
Cost
As at 1 February 2025 14,693 5,686 20,379
Additions 1,332 - 1,332
As at 31 January 2026 16,025 5,686 21,711
Depreciation
As at 1 February 2025 7,027 3,589 10,616
Provided during the period 5,268 1,896 7,164
As at 31 January 2026 12,295 5,485 17,780
Net Book Value
As at 31 January 2026 3,730 201 3,931
As at 1 February 2025 7,666 2,097 9,763
5. Debtors
2026 2025
£ £
Due within one year
Prepayments and accrued income 204 650
Other debtors 9,778 17,906
Corporation tax recoverable assets 602 -
Director's loan account 10,581 40,400
21,165 58,956
6. Current Asset Investments
2026 2025
£ £
Unlisted investments 12,800 18,394
7. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Trade creditors - 265
Corporation tax - 19,861
Other taxes and social security - 110
VAT 5,596 33,956
Other creditors 2,046 3,675
Accruals and deferred income - 31,503
7,642 89,370
Page 4
Page 5
8. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 100 100
9. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 February 2025 Amounts advanced Amounts repaid Amounts written off As at 31 January 2026
£ £ £ £ £
Mr Alexander Bell 40,400 30,737 60,556 - 10,581
The above loan is unsecured and repayable on demand. Interest charged in the year was £590.
10. Reserves
Revaluation reserve Profit and Loss Account
£ £
As at 1 February 2025 8,806 95,614
Loss for year - (23,743)
Deficit on revaluation (5,594) -
Other comprehensive income for the year (5,594 ) -
Total comprehensive income for the year (5,594) (23,743 )
Dividends paid - (40,400)
As at 31 January 2026 3,212 31,471
Page 5