Acorah Software Products - Accounts Production 16.1.200 false true 31 July 2023 1 August 2022 false 1 August 2023 31 July 2024 31 July 2024 12766353 Ms Helen Knight Mr Simon Knight iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12766353 2023-07-31 12766353 2024-07-31 12766353 2023-08-01 2024-07-31 12766353 frs-core:CurrentFinancialInstruments 2024-07-31 12766353 frs-core:Non-currentFinancialInstruments 2024-07-31 12766353 frs-core:ShareCapital 2024-07-31 12766353 frs-core:RetainedEarningsAccumulatedLosses 2024-07-31 12766353 frs-bus:PrivateLimitedCompanyLtd 2023-08-01 2024-07-31 12766353 frs-bus:FilletedAccounts 2023-08-01 2024-07-31 12766353 frs-bus:SmallEntities 2023-08-01 2024-07-31 12766353 frs-bus:AuditExempt-NoAccountantsReport 2023-08-01 2024-07-31 12766353 frs-bus:SmallCompaniesRegimeForAccounts 2023-08-01 2024-07-31 12766353 frs-bus:Director1 2023-08-01 2024-07-31 12766353 frs-bus:Director2 2023-08-01 2024-07-31 12766353 frs-core:CurrentFinancialInstruments 1 2024-07-31 12766353 frs-core:Non-currentFinancialInstruments 1 2024-07-31 12766353 frs-core:CurrentFinancialInstruments 2 2024-07-31 12766353 frs-core:CurrentFinancialInstruments 3 2024-07-31 12766353 frs-countries:EnglandWales 2023-08-01 2024-07-31 12766353 2022-07-31 12766353 2023-07-31 12766353 2022-08-01 2023-07-31 12766353 frs-core:CurrentFinancialInstruments 2023-07-31 12766353 frs-core:Non-currentFinancialInstruments 2023-07-31 12766353 frs-core:ShareCapital 2023-07-31 12766353 frs-core:RetainedEarningsAccumulatedLosses 2023-07-31 12766353 frs-core:CurrentFinancialInstruments 1 2023-07-31 12766353 frs-core:Non-currentFinancialInstruments 1 2023-07-31 12766353 frs-core:CurrentFinancialInstruments 2 2023-07-31 12766353 frs-core:CurrentFinancialInstruments 3 2023-07-31
Registered number: 12766353
KNHD Ltd
Unaudited Financial Statements
For The Year Ended 31 July 2024
Goringe Accountants Ltd
1650 Arlington Business Park
Theale
Reading
Berkshire
RG7 4SA
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 12766353
2024 2023
Notes £ £ £ £
CURRENT ASSETS
Stocks 4 506,024 -
Debtors 5 10,988 -
Cash at bank and in hand 40,174 209
557,186 209
Creditors: Amounts Falling Due Within One Year 6 (58,807 ) (15,512 )
NET CURRENT ASSETS (LIABILITIES) 498,379 (15,303 )
TOTAL ASSETS LESS CURRENT LIABILITIES 498,379 (15,303 )
Creditors: Amounts Falling Due After More Than One Year 7 (538,731 ) -
NET LIABILITIES (40,352 ) (15,303 )
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account (40,452 ) (15,403 )
SHAREHOLDERS' FUNDS (40,352) (15,303)
Page 1
Page 2
For the year ending 31 July 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
Mr Simon Knight
Director
06/02/2025
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
KNHD Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12766353 . The registered office is 5 Carew Close, Tilehurst, Reading, Berkshire, RG31 6XZ.
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. Stocks and Work in Progress
All properties intended for sale in the normal course of business are categorized as inventory (stock). Inventory is valued at the lower of its cost and net realizable value. Cost includes all expenses incurred to acquire the inventory and prepare it for sale.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2023: NIL)
2 -
4. Stocks
2024 2023
£ £
Work in progress 506,024 -
5. Debtors
2024 2023
£ £
Due within one year
Prepayments and accrued income 137 -
CIS Receivable 7,101 -
Intercompany Knights New Home & Developments LLP 2,133 -
VAT 1,617 -
10,988 -
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Page 4
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Accounts Payable 20,280 -
RHAP Services Loan Account 20,000 -
Accruals and deferred income 268 2,112
Directors' loan accounts 18,259 13,400
58,807 15,512
7. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
JPP Properties LTD Loan 538,731 -
8. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
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