Acorah Software Products - Accounts Production 16.1.300 false true 31 May 2023 1 June 2022 false 1 June 2023 31 May 2024 31 May 2024 06136029 Helen Woodcock Deborah Clarke Emily Farrow Christopher Walsh Helen Woodcock Fairfield Environmental Trust true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 06136029 2023-05-31 06136029 2024-05-31 06136029 2023-06-01 2024-05-31 06136029 frs-core:CurrentFinancialInstruments 2024-05-31 06136029 frs-core:Non-currentFinancialInstruments 2024-05-31 06136029 frs-core:ComputerEquipment 2024-05-31 06136029 frs-core:ComputerEquipment 2023-06-01 2024-05-31 06136029 frs-core:ComputerEquipment 2023-05-31 06136029 frs-core:FurnitureFittings 2024-05-31 06136029 frs-core:FurnitureFittings 2023-06-01 2024-05-31 06136029 frs-core:FurnitureFittings 2023-05-31 06136029 frs-core:MotorVehicles 2024-05-31 06136029 frs-core:MotorVehicles 2023-06-01 2024-05-31 06136029 frs-core:MotorVehicles 2023-05-31 06136029 frs-core:PlantMachinery 2024-05-31 06136029 frs-core:PlantMachinery 2023-06-01 2024-05-31 06136029 frs-core:PlantMachinery 2023-05-31 06136029 frs-core:RetainedEarningsAccumulatedLosses 2024-05-31 06136029 frs-bus:PrivateLimitedCompanyLtd 2023-06-01 2024-05-31 06136029 frs-bus:FilletedAccounts 2023-06-01 2024-05-31 06136029 frs-bus:SmallEntities 2023-06-01 2024-05-31 06136029 frs-bus:AuditExempt-NoAccountantsReport 2023-06-01 2024-05-31 06136029 frs-bus:SmallCompaniesRegimeForAccounts 2023-06-01 2024-05-31 06136029 1 2023-06-01 2024-05-31 06136029 frs-core:UnlistedNon-exchangeTraded 2024-05-31 06136029 frs-core:UnlistedNon-exchangeTraded 2023-05-31 06136029 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2023-05-31 06136029 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2024-05-31 06136029 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-05-31 06136029 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-05-31 06136029 frs-bus:Director1 2023-06-01 2024-05-31 06136029 frs-bus:Director2 2023-06-01 2024-05-31 06136029 frs-bus:Director3 2023-06-01 2024-05-31 06136029 frs-bus:Director4 2023-06-01 2024-05-31 06136029 frs-bus:CompanySecretary1 2023-06-01 2024-05-31 06136029 frs-core:CurrentFinancialInstruments 1 2024-05-31 06136029 frs-countries:EnglandWales 2023-06-01 2024-05-31 06136029 2022-05-31 06136029 2023-05-31 06136029 2022-06-01 2023-05-31 06136029 frs-core:CurrentFinancialInstruments 2023-05-31 06136029 frs-core:Non-currentFinancialInstruments 2023-05-31 06136029 frs-core:RetainedEarningsAccumulatedLosses 2023-05-31 06136029 frs-core:CurrentFinancialInstruments 1 2023-05-31
Registered number: 06136029
The Kindling Trust Limited
Financial Statements
For The Year Ended 31 May 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 06136029
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 18,421 28,054
Investments 5 5,000 5,000
23,421 33,054
CURRENT ASSETS
Stocks 6 17,726 19,644
Debtors 7 28,775 28,221
Cash at bank and in hand 84,435 102,046
130,936 149,911
Creditors: Amounts Falling Due Within One Year 8 (32,838 ) (37,070 )
NET CURRENT ASSETS (LIABILITIES) 98,098 112,841
TOTAL ASSETS LESS CURRENT LIABILITIES 121,519 145,895
Creditors: Amounts Falling Due After More Than One Year 9 (35,978 ) -
NET ASSETS 85,541 145,895
Profit and Loss Account 85,541 145,895
SHAREHOLDERS' FUNDS 85,541 145,895
Page 1
Page 2
For the year ending 31 May 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
Helen Woodcock
Director
27/02/2025
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
The Kindling Trust Limited is a private company, limited by guarantee, incorporated in England & Wales, registered number 06136029 . The registered office is Bridge 5 Mill, 22a Beswick Street, Ancoats, Manchester, M4 7HR.
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 received as grant income, and revenue earned from the sale of goods and the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Grant income
Turnover from grant income is recognised when the company has entitlement to the funds, and any performance conditions attached to the item(s) of income have been met, it is probable that the income will be received and the
amount can be measured 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 Over 4 and 5 years
Motor Vehicles Over 5 years
Fixtures & Fittings Over 5 years
Computer Equipment Over 5 years
2.4. 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. 
2.5. Government Grant
Government and other grants, whether ‘capital’ grants or ‘revenue’ grants, are recognised in the profit and loss account when the company has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received and the amount can be measured reliably and is not deferred.
All grants in the profit and loss account received in advance of a provision of a specified service is deferred until the criteria for income recognition are met.
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3. Average Number of Employees
Average number of employees, including directors, during the year was: 12 (2023: 11)
12 11
4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 June 2023 56,131 15,700 2,939 1,052 75,822
As at 31 May 2024 56,131 15,700 2,939 1,052 75,822
Depreciation
As at 1 June 2023 36,610 9,399 1,068 691 47,768
Provided during the period 6,207 2,801 483 142 9,633
As at 31 May 2024 42,817 12,200 1,551 833 57,401
Net Book Value
As at 31 May 2024 13,314 3,500 1,388 219 18,421
As at 1 June 2023 19,521 6,301 1,871 361 28,054
5. Investments
Unlisted
£
Cost
As at 1 June 2023 5,000
As at 31 May 2024 5,000
Provision
As at 1 June 2023 -
As at 31 May 2024 -
Net Book Value
As at 31 May 2024 5,000
As at 1 June 2023 5,000
6. Stocks
2024 2023
£ £
Stock 17,726 19,644
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7. Debtors
2024 2023
£ £
Due within one year
Trade debtors 27,400 17,323
Prepayments and accrued income 850 1,814
Concessionary loan to a related party - 9,084
Amounts owed by other participating interests 525 -
28,775 28,221
8. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 1,369 4,981
Other taxes and social security 1,979 7,903
VAT 6,778 6,746
Pensions contributions owed 1,250 921
Other creditors 14,958 14,958
Real Farming Trust loan < 1 yr 5,183 -
Accruals and deferred income 1,321 1,561
32,838 37,070
9. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Real Farming Trust loan 35,978 -
An unsecured £42k loan was received from the Real Farming Trust as of 19 February 2024. 
Of the creditors falling due after more than one year the following amounts are due after more than five years.
2024 2023
£ £
Other Creditors 12,455 -
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10. Related Party Transactions
Chris Walsh and Helen Woodcock are directors of Veg Box People. At the financial year end Veg Box People owed the company £12,266 (2023: £15,259). No interest is charged to the debt, and the debt has no fixed repayment date. 
During the year a concessionary loan to Veg Box People for the amount for ther amount £9,083 was written off as a bad debt expense.
Chris Walsh is a director of Fairfield Environmental Services Ltd. At the year end Fairfield Environmental Services Ltd owed the Kindling Trust £525. The debt is unsecured, interest free, and has no fixed repayment date.
11. Ultimate Controlling Party
The company's ultimate controlling party is Fairfield Environmental Trust by virtue of its ownership of 100% of the issued share capital in the company. Fairfield Environmental Trust is registered at Bridge 5 Mill, 22a Beswick Street, Ancoats, Manchester, M4 7HR.
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