Acorah Software Products - Accounts Production 14.3.260 false true 30 April 2023 1 May 2022 false 1 May 2023 31 December 2023 31 December 2023 03973219 Mr Leigh Ibbotson Mr Christopher Gibbard iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 03973219 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2023-04-30 03973219 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2023-12-31 03973219 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2023-12-31 03973219 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2023-12-31 03973219 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2023-05-01 2023-12-31 03973219 frs-core:AllSubsidiaries 2023-05-01 2023-12-31 03973219 frs-core:KeyManagementPersonnel 2023-05-01 2023-12-31 03973219 frs-core:EntitiesControlledByKeyManagementPersonnel 2023-05-01 2023-12-31 03973219 frs-core:OtherRelatedParties 2023-05-01 2023-12-31 03973219 2023-04-30 03973219 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2022-04-30 03973219 dpl-frs:Item4 2023-04-30 03973219 dpl-frs:CostSales dpl-frs:Item4 2022-05-01 2023-04-30 03973219 dpl-frs:CostSales dpl-frs:Item4 2022-04-30 03973219 dpl-frs:CostSales dpl-frs:Item4 2023-04-30 03973219 dpl-frs:DistributionCosts dpl-frs:Item4 2022-05-01 2023-04-30 03973219 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2022-05-01 2023-04-30 03973219 dpl-frs:Item5 2022-05-01 2023-04-30 03973219 dpl-frs:Item5 2022-04-30 03973219 dpl-frs:Item5 2023-04-30 03973219 dpl-frs:CostSales dpl-frs:Item5 2022-05-01 2023-04-30 03973219 dpl-frs:CostSales dpl-frs:Item5 2022-04-30 03973219 dpl-frs:CostSales dpl-frs:Item5 2023-04-30 03973219 dpl-frs:DistributionCosts dpl-frs:Item5 2022-05-01 2023-04-30 03973219 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2022-05-01 2023-04-30 03973219 dpl-frs:Item6 2022-05-01 2023-04-30 03973219 dpl-frs:Item6 2022-04-30 03973219 dpl-frs:Item6 2023-04-30 03973219 dpl-frs:CostSales dpl-frs:Item6 2022-05-01 2023-04-30 03973219 dpl-frs:CostSales dpl-frs:Item6 2022-04-30 03973219 dpl-frs:CostSales dpl-frs:Item6 2023-04-30 03973219 dpl-frs:DistributionCosts dpl-frs:Item6 2022-05-01 2023-04-30 03973219 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2022-05-01 2023-04-30 03973219 dpl-frs:Item7 2022-05-01 2023-04-30 03973219 dpl-frs:Item7 2022-04-30 03973219 dpl-frs:Item7 2023-04-30 03973219 dpl-frs:CostSales dpl-frs:Item7 2022-05-01 2023-04-30 03973219 dpl-frs:CostSales dpl-frs:Item7 2022-04-30 03973219 dpl-frs:CostSales dpl-frs:Item7 2023-04-30 03973219 dpl-frs:DistributionCosts dpl-frs:Item7 2022-05-01 2023-04-30 03973219 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2022-05-01 2023-04-30 03973219 dpl-frs:Item8 2022-05-01 2023-04-30 03973219 dpl-frs:Item8 2022-04-30 03973219 dpl-frs:Item8 2023-04-30 03973219 dpl-frs:CostSales dpl-frs:Item8 2022-05-01 2023-04-30 03973219 dpl-frs:CostSales dpl-frs:Item8 2022-04-30 03973219 dpl-frs:CostSales dpl-frs:Item8 2023-04-30 03973219 dpl-frs:DistributionCosts dpl-frs:Item8 2022-05-01 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03973219 dpl-frs:Item11 2022-04-30 03973219 dpl-frs:Item11 2023-04-30 03973219 dpl-frs:CostSales dpl-frs:Item11 2022-05-01 2023-04-30 03973219 dpl-frs:CostSales dpl-frs:Item11 2022-04-30 03973219 dpl-frs:CostSales dpl-frs:Item11 2023-04-30 03973219 dpl-frs:DistributionCosts dpl-frs:Item11 2022-05-01 2023-04-30 03973219 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2022-05-01 2023-04-30 03973219 dpl-frs:Item12 2022-05-01 2023-04-30 03973219 dpl-frs:Item12 2022-04-30 03973219 dpl-frs:Item12 2023-04-30 03973219 dpl-frs:CostSales dpl-frs:Item12 2022-05-01 2023-04-30 03973219 dpl-frs:CostSales dpl-frs:Item12 2022-04-30 03973219 dpl-frs:CostSales dpl-frs:Item12 2023-04-30 03973219 dpl-frs:DistributionCosts dpl-frs:Item12 2022-05-01 2023-04-30 03973219 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2022-05-01 2023-04-30 03973219 1 2022-05-01 2023-04-30 03973219 frs-countries:EnglandWales 2022-05-01 2023-04-30
Registered number: 03973219
Kerdene Limited
Unaudited ABRIDGED Financial Statements
For the Period 1 May 2023 to 31 December 2023
CAD Accountancy Ltd
Unaudited Financial Statements
Contents
Page
Abridged Balance Sheet 1—2
Notes to the Abridged Financial Statements 3—4
Page 1
Abridged Balance Sheet
Registered number: 03973219
31 December 2023 30 April 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 - 1,026,000
- 1,026,000
CURRENT ASSETS
Debtors 307 41,037
Cash at bank and in hand 1,808,734 316,575
1,809,041 357,612
Creditors: Amounts Falling Due Within One Year (1,809,039 ) (310,820 )
NET CURRENT ASSETS (LIABILITIES) 2 46,792
TOTAL ASSETS LESS CURRENT LIABILITIES 2 1,072,792
PROVISIONS FOR LIABILITIES
Deferred Taxation - (190,487 )
NET ASSETS 2 882,305
CAPITAL AND RESERVES
Called up share capital 5 2 2
Revaluation reserve - 814,715
Profit and Loss Account - 67,588
SHAREHOLDERS' FUNDS 2 882,305
Page 1
Page 2
For the period ending 31 December 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.
All of the company's members have consented to the preparation of an Abridged Balance Sheet for the year end 31 December 2023 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
Mr Leigh Ibbotson
Director
4th March 2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Abridged Financial Statements
1. General Information
Kerdene Limited is a private company, limited by shares, incorporated in England & Wales, registered number 03973219 . The registered office is Office 1, The Warehouse, Anchor Quay, Penryn, Cornwall, TR10 8GZ.
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. 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:
Freehold N/A
2.3. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
2.4. Financial Instruments
Classification
The company holds the following financial instruments:

• Short term trade and other debtors and creditors;
• Cash and bank balances.

All financial instruments are classified as basic.

Recognition and measurement
The company has chosen to apply the recognition and measurement principles in FRS102.

Financial instruments are recognised when the company becomes party to the contractual provisions of the instrument and derecognised when in the case of assets, the contractual rights to cash flows from the assets expire or substantially all the risks and rewards of ownership are transferred to another party, or in the case of liabilities, when the company's obligations are discharged, expire or are cancelled.

Except for bank loans, such instruments are initially measured at transaction price, including transaction costs, and are subsequently carried at the undiscounted amount of the cash or other consideration expected to be paid or received, after taking account of impairment adjustments.

Bank loans are initially measured at transaction price, including transaction costs, and are subsequently carried at amortised cost using the effective interest method.
2.5. 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.
...CONTINUED
Page 3
Page 4
2.5. Taxation - continued
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.
3. Average Number of Employees
2Average number of employees, including directors, during the period was: 2 (2023: 2)
2 2
4. Tangible Assets
Total
£
Cost
As at 1 May 2023 1,026,000
Disposals (1,026,000 )
Net Book Value
As at 31 December 2023 -
As at 1 May 2023 1,026,000
The Land and buildings class of fixed assets was revalued on 30 April 2016 by the Directors. The basis of this valuation was market value. The class of assets has a current value of £1,026,000 (2023 £1,026,000) and a carrying amount at historical cost of £20,801 (2023 £20,801). The depreciation on this historical cost is £nil (2021 £nil). The land was sold in December 2023. 
5. Share Capital
31 December 2023 30 April 2023
£ £
Allotted, Called up and fully paid 2 2
6. Related Party Transactions
Summary of transactions with other related parties
Tingdene Investments Limited
(A company in which C J Gibbard is a director and shareholder)
At the balance sheet date the amount due to Tingdene Investments Limited was £884,624 (2023 £310,021).
Cher Varya Group Limited
(A company in which L R Ibbotson is a director and shareholder)
At the balance sheet date the amount due to Cher Varya Group Limited was £577,430 (2023 £-2,979 ).
Page 4