Acorah Software Products - Accounts Production 13.7.148 false true 31 March 2022 1 April 2021 false 1 April 2022 31 March 2023 31 March 2023 11599384 Mr J Bailey Mr L Baker iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11599384 frs-bus:Original frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2023-03-31 11599384 frs-bus:Original frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2023-03-31 11599384 frs-bus:Original frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2023-03-31 11599384 frs-bus:Original frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2022-04-01 2023-03-31 11599384 frs-bus:Original frs-core:AllSubsidiaries 2022-04-01 2023-03-31 11599384 frs-bus:Original frs-core:KeyManagementPersonnel 2022-04-01 2023-03-31 11599384 frs-bus:Original frs-core:EntitiesControlledByKeyManagementPersonnel 2022-04-01 2023-03-31 11599384 frs-bus:Original frs-core:OtherRelatedParties 2022-04-01 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Registered number: 11599384
Kustom Coatings Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2023
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—7
Page 1
Balance Sheet
Registered number: 11599384
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 3 29,101 8,107
29,101 8,107
CURRENT ASSETS
Stocks 4 69,077 50,503
Debtors 5 125,650 84,606
Cash at bank and in hand 46,393 58,190
241,120 193,299
Creditors: Amounts Falling Due Within One Year 6 (125,900 ) (123,508 )
NET CURRENT ASSETS (LIABILITIES) 115,220 69,791
TOTAL ASSETS LESS CURRENT LIABILITIES 144,321 77,898
Creditors: Amounts Falling Due After More Than One Year 7 (33,023 ) (31,667 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (6,693 ) -
NET ASSETS 104,605 46,231
CAPITAL AND RESERVES
Called up share capital 10 100 100
Profit and Loss Account 104,505 46,131
SHAREHOLDERS' FUNDS 104,605 46,231
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For the year ending 31 March 2023 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 L Baker
Director
2 October 2023
The notes on pages 3 to 7 form part of these financial statements.
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Notes to the Financial Statements
1. Accounting Policies
1.1. 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.
1.2. 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.
1.3. 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 25% on cost
Motor Vehicles 25% reducing balance
Computer Equipment 33.3% on cost
1.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
1.5. 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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1.6. Financial Instruments
The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other accounts receivable and payable, loans from banks and other third parties, loans to or from related parties and investments in non-puttable ordinary shares.
Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in profit or loss.
For financial assets measured at cost less impairment, the impairment loss is measured as the difference between an asset’s carrying amount and the best estimate, which is an approximation, of the amount that the company would receive for the asset if it were to be sold at the reporting date.
Financial assets and liabilities are offset and the net amount reported in the statement of financial position when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
Debtors
Short term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
Creditors
Short term trade creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
1.7. 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 or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
2. Average Number of Employees
Average number of employees, including directors, during the year was as follows: 2 (2022: 2)
2 2
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3. Tangible Assets
Plant & Machinery etc.
£
Cost
As at 1 April 2022 16,436
Additions 32,164
Disposals (6,695 )
As at 31 March 2023 41,905
Depreciation
As at 1 April 2022 8,329
Provided during the period 7,834
Disposals (3,359 )
As at 31 March 2023 12,804
Net Book Value
As at 31 March 2023 29,101
As at 1 April 2022 8,107
Included above are assets held under finance leases with a net book value as follows:
2023 2022
£ £
Motor Vehicles 19,466 -
19,466 -
4. Stocks
2023 2022
£ £
Stock - materials 20,000 8,775
Stock - work in progress 49,077 41,728
69,077 50,503
5. Debtors
2023 2022
£ £
Due within one year
Trade debtors 58,384 27,679
Other debtors 67,266 56,927
125,650 84,606
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6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts 3,585 -
Trade creditors 26,531 8,107
Bank loans and overdrafts 10,000 10,000
Other creditors 5,797 6,008
Taxation and social security 79,987 99,393
125,900 123,508
7. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts 11,356 -
Bank loans 21,667 31,667
33,023 31,667
8. Secured Creditors
Of the creditors the following amounts are secured.
The obligations under finance lease and hire purchase contracts are secured on the assets to which they relate.
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts 14,941 -
9. Obligations Under Finance Leases and Hire Purchase
2023 2022
£ £
The maturity of these amounts is as follows:
Within one year 3,585 -
Between one and five years 11,356 -
14,941 -
14,941 -
10. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
11. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:
Land and buildings Other
2023 2022 2023 2022
£ £ £ £
Within 1 year 8,755 2,808 90 90
8,755 2,808 90 90
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12. Directors Advances, Credits and Guarantees
Included within Current Assets are the following loans to directors:
As at 1 April 2022 Amounts advanced Amounts repaid Amounts written off As at 31 March 2023
£ £ £ £ £
Mr Jonathan Bailey 29,766 59,679 (55,486 ) - 33,959
Mr Luke Baker 27,137 62,359 (56,214 ) - 33,282
The above loans are unsecured, interest free and repayable on demand.
13. General Information
Kustom Coatings Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11599384 . The registered office is Unit 13 Port Hamble, Hamble, Southampton, Hampshire, SO31 4NN.
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