Acorah Software Products - Accounts Production 16.1.300 false true 30 June 2023 1 July 2022 false 1 July 2023 30 June 2024 30 June 2024 05644409 J L Karlsson-Kemp iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 05644409 2023-06-30 05644409 2024-06-30 05644409 2023-07-01 2024-06-30 05644409 frs-core:CurrentFinancialInstruments 2024-06-30 05644409 frs-core:Non-currentFinancialInstruments 2024-06-30 05644409 frs-core:PlantMachinery 2024-06-30 05644409 frs-core:PlantMachinery 2023-07-01 2024-06-30 05644409 frs-core:PlantMachinery 2023-06-30 05644409 frs-core:ShareCapital 2024-06-30 05644409 frs-core:RetainedEarningsAccumulatedLosses 2024-06-30 05644409 frs-bus:PrivateLimitedCompanyLtd 2023-07-01 2024-06-30 05644409 frs-bus:FilletedAccounts 2023-07-01 2024-06-30 05644409 frs-bus:SmallEntities 2023-07-01 2024-06-30 05644409 frs-bus:AuditExempt-NoAccountantsReport 2023-07-01 2024-06-30 05644409 frs-bus:SmallCompaniesRegimeForAccounts 2023-07-01 2024-06-30 05644409 frs-bus:Director1 2023-07-01 2024-06-30 05644409 frs-countries:EnglandWales 2023-07-01 2024-06-30 05644409 2022-06-30 05644409 2023-06-30 05644409 2022-07-01 2023-06-30 05644409 frs-core:CurrentFinancialInstruments 2023-06-30 05644409 frs-core:Non-currentFinancialInstruments 2023-06-30 05644409 frs-core:ShareCapital 2023-06-30 05644409 frs-core:RetainedEarningsAccumulatedLosses 2023-06-30
Registered number: 05644409
Karlsson-Kemp Limited
Unaudited Financial Statements
For The Year Ended 30 June 2024
Shaw Austin
Chartered Accountants
45 City Road
Chester
CH1 3AE
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 05644409
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 909 1,428
909 1,428
CURRENT ASSETS
Debtors 5 16,368 1,372
Cash at bank and in hand 58,673 22,919
75,041 24,291
Creditors: Amounts Falling Due Within One Year 6 (37,211 ) (15,273 )
NET CURRENT ASSETS (LIABILITIES) 37,830 9,018
TOTAL ASSETS LESS CURRENT LIABILITIES 38,739 10,446
Creditors: Amounts Falling Due After More Than One Year 7 (2,209 ) (3,737 )
NET ASSETS 36,530 6,709
CAPITAL AND RESERVES
Called up share capital 8 2 2
Profit and Loss Account 36,528 6,707
SHAREHOLDERS' FUNDS 36,530 6,709
Page 1
Page 2
For the year ending 30 June 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
J L Karlsson-Kemp
Director
10 March 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
Karlsson-Kemp Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05644409 . The registered office is 45 City Road, Chester, CH1 3AE.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

The presentational currency is £ Sterling and all amounts are rounded to the nearest £.
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 rendering of quantity surveying and project management 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:
Plant & Machinery 25% on cost
2.4. Taxation
Income 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.
Current tax for the year is recognised in profit or loss, except when it relates 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.
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3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2023: 1)
1 1
4. Tangible Assets
Plant & Machinery
£
Cost
As at 1 July 2023 3,710
Additions 324
Disposals (475 )
As at 30 June 2024 3,559
Depreciation
As at 1 July 2023 2,282
Provided during the period 841
Disposals (473 )
As at 30 June 2024 2,650
Net Book Value
As at 30 June 2024 909
As at 1 July 2023 1,428
5. Debtors
2024 2023
£ £
Due within one year
Other debtors 16,368 1,372
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors - 258
Bank loans and overdrafts 1,528 1,499
Other creditors 5,076 1,459
Taxation and social security 30,607 12,057
37,211 15,273
7. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 2,209 3,737
8. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 2 2
Page 4
Page 5
9. Related Party Transactions
The director has made an interest free loan available to the company during the financial period of £3,037 (2023 - £4) which is repayable on demand.
Page 5