Acorah Software Products - Accounts Production 19.4.351 false true 31 October 2024 1 November 2023 false 1 November 2024 31 October 2025 31 October 2025 14397081 Mr Ben Cairns Mr Owen Johnson iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 14397081 2024-10-31 14397081 2025-10-31 14397081 2024-11-01 2025-10-31 14397081 frs-core:CurrentFinancialInstruments 2025-10-31 14397081 frs-core:ComputerEquipment 2025-10-31 14397081 frs-core:ComputerEquipment 2024-11-01 2025-10-31 14397081 frs-core:ComputerEquipment 2024-10-31 14397081 frs-core:ShareCapital 2025-10-31 14397081 frs-core:RetainedEarningsAccumulatedLosses 2025-10-31 14397081 frs-bus:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 14397081 frs-bus:FilletedAccounts 2024-11-01 2025-10-31 14397081 frs-bus:SmallEntities 2024-11-01 2025-10-31 14397081 frs-bus:AuditExempt-NoAccountantsReport 2024-11-01 2025-10-31 14397081 frs-bus:SmallCompaniesRegimeForAccounts 2024-11-01 2025-10-31 14397081 frs-bus:Director1 2024-11-01 2025-10-31 14397081 frs-bus:Director2 2024-11-01 2025-10-31 14397081 frs-countries:EnglandWales 2024-11-01 2025-10-31 14397081 2023-10-31 14397081 2024-10-31 14397081 2023-11-01 2024-10-31 14397081 frs-core:CurrentFinancialInstruments 2024-10-31 14397081 frs-core:ShareCapital 2024-10-31 14397081 frs-core:RetainedEarningsAccumulatedLosses 2024-10-31
Registered number: 14397081
The LTA Group Ltd
Financial Statements
For The Year Ended 31 October 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 14397081
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 623 1,246
623 1,246
CURRENT ASSETS
Stocks 5 - 2,500
Debtors 6 12,344 13,533
Cash at bank and in hand 1 22,244
12,345 38,277
Creditors: Amounts Falling Due Within One Year 7 (3,131 ) (21,184 )
NET CURRENT ASSETS (LIABILITIES) 9,214 17,093
TOTAL ASSETS LESS CURRENT LIABILITIES 9,837 18,339
NET ASSETS 9,837 18,339
CAPITAL AND RESERVES
Called up share capital 8 2 2
Profit and Loss Account 9,835 18,337
SHAREHOLDERS' FUNDS 9,837 18,339
Page 1
Page 2
For the year ending 31 October 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 Profit and Loss Account.
On behalf of the board
Mr Ben Cairns
Director
23/07/2026
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
The LTA Group Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 14397081 . The registered office is 59a Bexhill Road, Sunderland, Tyne and Wear, SR5 4QH.
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:
Computer Equipment 33% SL
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
4. Tangible Assets
Computer Equipment
£
Cost
As at 1 November 2024 1,869
As at 31 October 2025 1,869
Depreciation
As at 1 November 2024 623
Provided during the period 623
As at 31 October 2025 1,246
...CONTINUED
Page 3
Page 4
Net Book Value
As at 31 October 2025 623
As at 1 November 2024 1,246
5. Stocks
2025 2024
£ £
Stock - 2,500
6. Debtors
2025 2024
£ £
Due within one year
Amounts owed by participating interests 11,648 12,837
Other debtors 696 696
12,344 13,533
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors (1 ) -
Other creditors 2,754 21,184
Taxation and social security 378 -
3,131 21,184
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 2 2
Page 4