Acorah Software Products - Accounts Production 16.1.300 false true true 30 April 2023 1 May 2022 false 1 May 2023 30 April 2024 30 April 2024 11337427 P M Graham iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11337427 2023-04-30 11337427 2024-04-30 11337427 2023-05-01 2024-04-30 11337427 frs-core:CurrentFinancialInstruments 2024-04-30 11337427 frs-core:Non-currentFinancialInstruments 2024-04-30 11337427 frs-core:ComputerEquipment 2024-04-30 11337427 frs-core:ComputerEquipment 2023-05-01 2024-04-30 11337427 frs-core:ComputerEquipment 2023-04-30 11337427 frs-core:ShareCapital 2024-04-30 11337427 frs-core:RetainedEarningsAccumulatedLosses 2024-04-30 11337427 frs-bus:PrivateLimitedCompanyLtd 2023-05-01 2024-04-30 11337427 frs-bus:FilletedAccounts 2023-05-01 2024-04-30 11337427 frs-bus:SmallEntities 2023-05-01 2024-04-30 11337427 frs-bus:AuditExempt-NoAccountantsReport 2023-05-01 2024-04-30 11337427 frs-bus:SmallCompaniesRegimeForAccounts 2023-05-01 2024-04-30 11337427 frs-bus:OrdinaryShareClass1 2023-05-01 2024-04-30 11337427 frs-bus:OrdinaryShareClass1 2024-04-30 11337427 frs-bus:Director1 2023-05-01 2024-04-30 11337427 frs-countries:EnglandWales 2023-05-01 2024-04-30 11337427 2022-04-30 11337427 2023-04-30 11337427 2022-05-01 2023-04-30 11337427 frs-core:CurrentFinancialInstruments 2023-04-30 11337427 frs-core:Non-currentFinancialInstruments 2023-04-30 11337427 frs-core:ShareCapital 2023-04-30 11337427 frs-core:RetainedEarningsAccumulatedLosses 2023-04-30 11337427 frs-bus:OrdinaryShareClass1 2022-05-01 2023-04-30
Keplar Group Ltd
Unaudited Financial Statements
For The Year Ended 30 April 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 11337427
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 - 440
- 440
CURRENT ASSETS
Debtors 5 2,308 -
Cash at bank and in hand 9,427 26,346
11,735 26,346
Creditors: Amounts Falling Due Within One Year 6 (32,988 ) (36,166 )
NET CURRENT ASSETS (LIABILITIES) (21,253 ) (9,820 )
TOTAL ASSETS LESS CURRENT LIABILITIES (21,253 ) (9,380 )
Creditors: Amounts Falling Due After More Than One Year 7 (9,326 ) (17,326 )
PROVISIONS FOR LIABILITIES
Deferred Taxation - (84 )
NET LIABILITIES (30,579 ) (26,790 )
CAPITAL AND RESERVES
Called up share capital 8 800 800
Profit and Loss Account (31,379 ) (27,590 )
SHAREHOLDERS' FUNDS (30,579) (26,790)
Page 1
Page 2
For the year ending 30 April 2024 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
P M Graham
Director
31 January 2025
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Keplar Group Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11337427 . The registered office is 30 Quendon Place, Haverhill, CB9 0HZ.
The presentation currency of the financial statements is the Pound Sterling (£).
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. Going Concern Disclosure
It is believed that preparing the accounts on the going concern basis is appropriate due to the continued support of the shareholder of the company.
2.3. Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
Revenue is recognised when services are performed.
2.4. 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 33% on cost
2.5. Taxation
Taxation for the period comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.
Current or deferred taxation assets and liabilities are not discounted.
Current tax is recognised at the amount of tax payableusing the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
Deferred tax
Deferred tax is recognised in respect of all material timing differences that have originated but not reversed at the balance sheet date.
Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the period end and that are expected to apply to the reversal of the timing difference.
Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
3. Average Number of Employees
Average number of employees during the year was: NIL (2023: NIL)
- -
Page 3
Page 4
4. Tangible Assets
Computer Equipment
£
Cost
As at 1 May 2023 2,388
Disposals (2,025 )
As at 30 April 2024 363
Depreciation
As at 1 May 2023 1,948
Provided during the period 440
Disposals (2,025 )
As at 30 April 2024 363
Net Book Value
As at 30 April 2024 -
As at 1 May 2023 440
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 2,180 -
Other debtors 128 -
2,308 -
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 1,716 600
Bank loans and overdrafts 8,000 8,000
Other creditors 18,772 27,527
Taxation and social security 4,500 39
32,988 36,166
7. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 9,326 17,326
8. Share Capital
2024 2023
Allotted, called up and fully paid £ £
800 Ordinary Shares of £ 1.00 each 800 800
Page 4
Page 5
9. Related Party Transactions
At the balance sheet date the company owed the director £17,039 (2023 £27,527). This amount is interest free and repayable upon demand, however the director has confirmed they will not withdraw their loan to the detriment of the company.
Page 5