Acorah Software Products - Accounts Production 16.5.460 false true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 1627739 A James A James A D James true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 1627739 2024-03-31 1627739 2025-03-31 1627739 2024-04-01 2025-03-31 1627739 frs-core:CurrentFinancialInstruments 2025-03-31 1627739 frs-core:FurnitureFittings 2025-03-31 1627739 frs-core:FurnitureFittings 2024-04-01 2025-03-31 1627739 frs-core:FurnitureFittings 2024-03-31 1627739 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-03-31 1627739 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 1627739 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-03-31 1627739 frs-core:MotorVehicles 2025-03-31 1627739 frs-core:MotorVehicles 2024-04-01 2025-03-31 1627739 frs-core:MotorVehicles 2024-03-31 1627739 frs-core:PlantMachinery 2025-03-31 1627739 frs-core:PlantMachinery 2024-04-01 2025-03-31 1627739 frs-core:PlantMachinery 2024-03-31 1627739 frs-core:ShareCapital 2025-03-31 1627739 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 1627739 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 1627739 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 1627739 frs-bus:SmallEntities 2024-04-01 2025-03-31 1627739 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 1627739 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 1627739 1 2024-04-01 2025-03-31 1627739 frs-bus:Director1 2024-04-01 2025-03-31 1627739 frs-bus:CompanySecretary1 2024-04-01 2025-03-31 1627739 frs-countries:EnglandWales 2024-04-01 2025-03-31 1627739 2023-03-31 1627739 2024-03-31 1627739 2023-04-01 2024-03-31 1627739 frs-core:CurrentFinancialInstruments 2024-03-31 1627739 frs-core:ShareCapital 2024-03-31 1627739 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: 1627739
LEWELL LIMITED
Unaudited Financial Statements
For The Year Ended 31 March 2025
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 1627739
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1,228,530 1,043,770
1,228,530 1,043,770
CURRENT ASSETS
Cash at bank and in hand 19,830 38,386
19,830 38,386
Creditors: Amounts Falling Due Within One Year 6 (1,064,408 ) (857,646 )
NET CURRENT ASSETS (LIABILITIES) (1,044,578 ) (819,260 )
TOTAL ASSETS LESS CURRENT LIABILITIES 183,952 224,510
NET ASSETS 183,952 224,510
CAPITAL AND RESERVES
Called up share capital 7 100 100
Profit and Loss Account 183,852 224,410
SHAREHOLDERS' FUNDS 183,952 224,510
For the year ending 31 March 2025 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
A James
Director
14 November 2025
The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
LEWELL LIMITED Registered number 1627739 is a limited by shares company incorporated in England & Wales. The Registered Office is 4 St Michael Close, Creech St Michael, Taunton, Somerset, TA3 5DR.
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 comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. 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:
Freehold Not depreciated
Plant & Machinery 10% reducing balance
Motor Vehicles 25% reducing balance
Fixtures & Fittings 10% reducing balance
2.4. Taxation
The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in periods in which the timing differences reverse, based on tax rates and the law enacted or substantively enacted at the balance sheet date.
2.5. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the year was:
2025 2024
Office and administration 2 2
2 2
4. Tangible Assets
Land & Property
Freehold Plant & Machinery Motor Vehicles Fixtures & Fittings Total
£ £ £ £ £
Cost
As at 1 April 2024 1,038,292 33,922 15,100 10,718 1,098,032
Additions 186,000 - - - 186,000
Disposals - - (2,600 ) - (2,600 )
As at 31 March 2025 1,224,292 33,922 12,500 10,718 1,281,432
Depreciation
As at 1 April 2024 - 33,355 10,731 10,176 54,262
...CONTINUED
Page 2
Page 3
Provided during the period - 57 1,080 54 1,191
Disposals - - (2,551 ) - (2,551 )
As at 31 March 2025 - 33,412 9,260 10,230 52,902
Net Book Value
As at 31 March 2025 1,224,292 510 3,240 488 1,228,530
As at 1 April 2024 1,038,292 567 4,369 542 1,043,770
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Corporation tax 16 -
Other creditors 1,064,392 857,646
1,064,408 857,646
7. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
8. Ultimate Controlling Party
The company's ultimate controlling party is A D James by virtue of his ownership of 100% of the issued share capital in the company.
Page 3