Acorah Software Products - Accounts Production 16.2.850 false true 31 July 2023 1 August 2022 false 1 August 2023 31 July 2024 31 July 2024 07712919 Mr Kieran Lucas Mrs Tracy Lucas iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07712919 2023-07-31 07712919 2024-07-31 07712919 2023-08-01 2024-07-31 07712919 frs-core:ShareCapital 2024-07-31 07712919 frs-core:RetainedEarningsAccumulatedLosses 2024-07-31 07712919 frs-bus:PrivateLimitedCompanyLtd 2023-08-01 2024-07-31 07712919 frs-bus:AbridgedAccounts 2023-08-01 2024-07-31 07712919 frs-bus:SmallEntities 2023-08-01 2024-07-31 07712919 frs-bus:AuditExempt-NoAccountantsReport 2023-08-01 2024-07-31 07712919 frs-bus:SmallCompaniesRegimeForAccounts 2023-08-01 2024-07-31 07712919 frs-bus:Director1 2023-08-01 2024-07-31 07712919 frs-bus:Director2 2023-08-01 2024-07-31 07712919 frs-countries:EnglandWales 2023-08-01 2024-07-31 07712919 2022-07-31 07712919 2023-07-31 07712919 2022-08-01 2023-07-31 07712919 frs-core:ShareCapital 2023-07-31 07712919 frs-core:RetainedEarningsAccumulatedLosses 2023-07-31
Registered number: 07712919
K L C Developments Limited
Unaudited ABRIDGED Financial Statements
For The Year Ended 31 July 2024
Castle & Co
16-18 West Street
Rochford
SS4 1AJ
Contents
Page
Abridged Balance Sheet 1
Notes to the Abridged Financial Statements 2
Page 1
Abridged Balance Sheet
Registered number: 07712919
2024 2023
Notes £ £ £ £
CURRENT ASSETS
Debtors - 10,000
Cash at bank and in hand 64,265 47,610
64,265 57,610
Creditors: Amounts Falling Due Within One Year (8,189 ) (6,991 )
NET CURRENT ASSETS (LIABILITIES) 56,076 50,619
TOTAL ASSETS LESS CURRENT LIABILITIES 56,076 50,619
NET ASSETS 56,076 50,619
CAPITAL AND RESERVES
Called up share capital 4 2 2
Profit and Loss Account 56,074 50,617
SHAREHOLDERS' FUNDS 56,076 50,619
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.
All of the company's members have consented to the preparation of an Abridged Balance Sheet for the year end 31 July 2024 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
Mr Kieran Lucas
Director
16/04/2025
The notes on page 2 form part of these financial statements.
Page 1
Page 2
Notes to the Abridged Financial Statements
1. General Information
K L C Developments Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07712919 . The registered office is 16-18 West Street, Rochford, SS4 1AJ.

The place of business differs from the registered office and takes place at 56 Milton Road, Westcliff on Sea, Essex, SS0 7JX
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.
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. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
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 year 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 or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2023: 2)
2 2
4. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 2 2
Page 2