Acorah Software Products - Accounts Production 16.1.300 false true 29 October 2023 30 October 2022 false 30 October 2023 29 October 2024 29 October 2024 09835578 Mr Jonathan Kilner Mr Kevin Spencer iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09835578 2023-10-29 09835578 2024-10-29 09835578 2023-10-30 2024-10-29 09835578 frs-core:CurrentFinancialInstruments 2024-10-29 09835578 frs-core:Non-currentFinancialInstruments 2024-10-29 09835578 frs-core:BetweenOneFiveYears 2024-10-29 09835578 frs-core:ComputerEquipment 2024-10-29 09835578 frs-core:ComputerEquipment 2023-10-30 2024-10-29 09835578 frs-core:ComputerEquipment 2023-10-29 09835578 frs-core:FurnitureFittings 2024-10-29 09835578 frs-core:FurnitureFittings 2023-10-30 2024-10-29 09835578 frs-core:FurnitureFittings 2023-10-29 09835578 frs-core:MotorVehicles 2024-10-29 09835578 frs-core:MotorVehicles 2023-10-30 2024-10-29 09835578 frs-core:MotorVehicles 2023-10-29 09835578 frs-core:PlantMachinery 2024-10-29 09835578 frs-core:PlantMachinery 2023-10-30 2024-10-29 09835578 frs-core:PlantMachinery 2023-10-29 09835578 frs-core:WithinOneYear 2024-10-29 09835578 frs-core:ShareCapital 2024-10-29 09835578 frs-core:RetainedEarningsAccumulatedLosses 2024-10-29 09835578 frs-bus:PrivateLimitedCompanyLtd 2023-10-30 2024-10-29 09835578 frs-bus:FilletedAccounts 2023-10-30 2024-10-29 09835578 frs-bus:SmallEntities 2023-10-30 2024-10-29 09835578 frs-bus:AuditExempt-NoAccountantsReport 2023-10-30 2024-10-29 09835578 frs-bus:SmallCompaniesRegimeForAccounts 2023-10-30 2024-10-29 09835578 frs-bus:Director1 2023-10-30 2024-10-29 09835578 frs-bus:Director2 2023-10-30 2024-10-29 09835578 frs-countries:EnglandWales 2023-10-30 2024-10-29 09835578 2022-10-29 09835578 2023-10-29 09835578 2022-10-30 2023-10-29 09835578 frs-core:CurrentFinancialInstruments 2023-10-29 09835578 frs-core:Non-currentFinancialInstruments 2023-10-29 09835578 frs-core:BetweenOneFiveYears 2023-10-29 09835578 frs-core:WithinOneYear 2023-10-29 09835578 frs-core:ShareCapital 2023-10-29 09835578 frs-core:RetainedEarningsAccumulatedLosses 2023-10-29
Registered number: 09835578
John Kilner Transport Ltd
Unaudited Financial Statements
For The Year Ended 29 October 2024
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—5
Page 1
Statement of Financial Position
Registered number: 09835578
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 245,860 214,313
245,860 214,313
CURRENT ASSETS
Stocks 5 56,307 -
Debtors 6 150,162 202,904
Cash at bank and in hand 84,636 41,684
291,105 244,588
Creditors: Amounts Falling Due Within One Year 7 (298,231 ) (256,731 )
NET CURRENT ASSETS (LIABILITIES) (7,126 ) (12,143 )
TOTAL ASSETS LESS CURRENT LIABILITIES 238,734 202,170
Creditors: Amounts Falling Due After More Than One Year 8 (112,587 ) (84,020 )
NET ASSETS 126,147 118,150
CAPITAL AND RESERVES
Called up share capital 10 301 301
Income Statement 125,846 117,849
SHAREHOLDERS' FUNDS 126,147 118,150
Page 1
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For the year ending 29 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 Income Statement.
On behalf of the board
Mr Jonathan Kilner
Director
20th 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
John Kilner Transport Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 09835578 . The registered office is 15 Front Street, Sherburn Hill, Durham, County Durham, DH6 1PA.
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:
Plant & Machinery 20% reducing balance
Motor Vehicles 20% reducing balance
Fixtures & Fittings 20% reducing balance
Computer Equipment 33% straight line
2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the income statement so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to income statement as incurred.
2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 9 (2023: 9)
9 9
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4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 30 October 2023 273,885 10,100 1,548 919 286,452
Additions 173,575 2,000 - - 175,575
Disposals (138,500 ) - - - (138,500 )
As at 29 October 2024 308,960 12,100 1,548 919 323,527
Depreciation
As at 30 October 2023 67,709 2,833 898 699 72,139
Provided during the period 51,358 1,554 130 153 53,195
Disposals (47,667 ) - - - (47,667 )
As at 29 October 2024 71,400 4,387 1,028 852 77,667
Net Book Value
As at 29 October 2024 237,560 7,713 520 67 245,860
As at 30 October 2023 206,176 7,267 650 220 214,313
5. Stocks
2024 2023
£ £
Work in progress 56,307 -
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 149,302 202,904
Prepayments and accrued income 860 -
150,162 202,904
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 74,245 65,368
Trade creditors 75,036 88,254
Bank loans and overdrafts 6,000 6,000
Other taxes and social security 7,529 16,350
VAT 29,825 6,853
Net wages 17,756 1,834
Other creditors 1,862 1,100
Directors' loan accounts 85,978 70,972
298,231 256,731
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8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 108,587 74,020
Bank loans 4,000 10,000
112,587 84,020
9. Obligations Under Finance Leases and Hire Purchase
2024 2023
£ £
The future minimum finance lease payments are as follows:
Not later than one year 90,035 77,265
Later than one year and not later than five years 134,236 88,604
224,271 165,869
Less: Finance charges allocated to future periods 41,439 26,481
182,832 139,388
10. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 301 301
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