Acorah Software Products - Accounts Production 14.3.260 false true false 9 February 2022 28 February 2023 28 February 2023 13903909 Mr Dan Kavanagh iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13903909 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-02-08 13903909 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2023-02-28 13903909 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2023-02-28 13903909 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2023-02-28 13903909 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2022-02-09 2023-02-28 13903909 frs-core:AllSubsidiaries 2022-02-09 2023-02-28 13903909 frs-core:KeyManagementPersonnel 2022-02-09 2023-02-28 13903909 frs-core:EntitiesControlledByKeyManagementPersonnel 2022-02-09 2023-02-28 13903909 frs-core:OtherRelatedParties 2022-02-09 2023-02-28 13903909 2022-02-08 13903909 2023-02-28 13903909 2022-02-09 2023-02-28 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Registered number: 13903909
Kavanagh Holdings Limited
Financial Statements
For the Period 9 February 2022 to 28 February 2023
Gravitate Accounting
Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 13903909
28 February 2023
Notes £ £
FIXED ASSETS
Tangible Assets 4 4,557
Investment Properties 5 162,480
167,037
CURRENT ASSETS
Debtors 6 2,579
Cash at bank and in hand 26,950
29,529
Creditors: Amounts Falling Due Within One Year 7 (194,480 )
NET CURRENT ASSETS (LIABILITIES) (164,951 )
TOTAL ASSETS LESS CURRENT LIABILITIES 2,086
NET ASSETS 2,086
CAPITAL AND RESERVES
Called up share capital 8 1
Profit and Loss Account 2,085
SHAREHOLDERS' FUNDS 2,086
Page 1
Page 2
For the period ending 28 February 2023 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 Dan Kavanagh
Director
05/02/2024
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
Kavanagh Holdings Limited is a private company, limited by shares, incorporated in England & Wales, registered number 13903909 . The registered office is The Maltings, 81 Burton Road, Sheffield, S3 8BZ.
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:
Fixtures & Fittings 15% Reducing Balance
2.4. 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.
3. Average Number of Employees
Average number of employees, including directors, during the period was: 1
1
4. Tangible Assets
Fixtures & Fittings
£
Cost
As at 9 February 2022 -
Additions 4,852
As at 28 February 2023 4,852
Depreciation
As at 9 February 2022 -
Provided during the period 295
As at 28 February 2023 295
Net Book Value
As at 28 February 2023 4,557
As at 9 February 2022 -
Page 3
Page 4
5. Investment Property
28 February 2023
£
Fair Value
As at 9 February 2022 -
Additions 162,480
As at 28 February 2023 162,480
6. Debtors
28 February 2023
£
Due within one year
Other debtors 2,579
2,579
7. Creditors: Amounts Falling Due Within One Year
28 February 2023
£
Other creditors 194,480
194,480
8. Share Capital
28 February 2023
£
Allotted, Called up and fully paid 1
9. Related Party Transactions
Included within Other Creditors are loans to related parties amounting to £194,000. Included within Other Debtors are loans to related parties amounting to £2,579. These loans are unsecured and repayable on demand.
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