Acorah Software Products - Accounts Production 16.1.200 false true 31 October 2023 1 November 2022 false 1 November 2023 31 October 2024 31 October 2024 12975703 Dr S Kay Mrs Y Kay iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12975703 2023-10-31 12975703 2024-10-31 12975703 2023-11-01 2024-10-31 12975703 frs-core:CurrentFinancialInstruments 2024-10-31 12975703 frs-core:ComputerEquipment 2024-10-31 12975703 frs-core:ComputerEquipment 2023-11-01 2024-10-31 12975703 frs-core:ComputerEquipment 2023-10-31 12975703 frs-core:ShareCapital 2024-10-31 12975703 frs-core:RetainedEarningsAccumulatedLosses 2024-10-31 12975703 frs-bus:PrivateLimitedCompanyLtd 2023-11-01 2024-10-31 12975703 frs-bus:FilletedAccounts 2023-11-01 2024-10-31 12975703 frs-bus:SmallEntities 2023-11-01 2024-10-31 12975703 frs-bus:AuditExempt-NoAccountantsReport 2023-11-01 2024-10-31 12975703 frs-bus:SmallCompaniesRegimeForAccounts 2023-11-01 2024-10-31 12975703 frs-bus:Director1 2023-11-01 2024-10-31 12975703 frs-bus:Director2 2023-11-01 2024-10-31 12975703 frs-countries:EnglandWales 2023-11-01 2024-10-31 12975703 2022-10-31 12975703 2023-10-31 12975703 2022-11-01 2023-10-31 12975703 frs-core:CurrentFinancialInstruments 2023-10-31 12975703 frs-core:ShareCapital 2023-10-31 12975703 frs-core:RetainedEarningsAccumulatedLosses 2023-10-31
Registered number: 12975703
Kay Coaching And Consulting Ltd
Financial Statements
For The Year Ended 31 October 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 12975703
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1,594 2,125
1,594 2,125
CURRENT ASSETS
Debtors 5 11,666 22,272
Cash at bank and in hand 48,919 5,479
60,585 27,751
Creditors: Amounts Falling Due Within One Year 6 (50,874 ) (14,875 )
NET CURRENT ASSETS (LIABILITIES) 9,711 12,876
TOTAL ASSETS LESS CURRENT LIABILITIES 11,305 15,001
NET ASSETS 11,305 15,001
CAPITAL AND RESERVES
Called up share capital 20 20
Profit and Loss Account 11,285 14,981
SHAREHOLDERS' FUNDS 11,305 15,001
Page 1
Page 2
For the year ending 31 October 2024 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
Dr S Kay
Director
31 December 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
Kay Coaching And Consulting Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12975703 . The registered office is 10 Cobbetts Mead, Haywards Heath, RH16 3TQ.
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.
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 25% reducing balance
2.4. Taxation
Corporation tax expense represents the sum of the tax currently payable.
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.
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 tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2023: 1)
1 1
4. Tangible Assets
Computer Equipment
£
Cost
As at 1 November 2023 3,909
As at 31 October 2024 3,909
Depreciation
As at 1 November 2023 1,784
Provided during the period 531
As at 31 October 2024 2,315
...CONTINUED
Page 3
Page 4
Net Book Value
As at 31 October 2024 1,594
As at 1 November 2023 2,125
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 10,541 -
Other debtors 1,125 22,272
11,666 22,272
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors - 350
Other creditors 31,658 5,934
Taxation and social security 19,216 8,591
50,874 14,875
Page 4