Acorah Software Products - Accounts Production 16.2.850 false true 31 December 2023 1 January 2023 false 1 January 2024 31 December 2024 31 December 2024 06691047 Mr Steven Booker Mrs Kandy Booker Miss Jadie Booker Mr Antony Booker Mr Matthew Booker Mrs Kandy Booker iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 06691047 2023-12-31 06691047 2024-12-31 06691047 2024-01-01 2024-12-31 06691047 frs-core:CurrentFinancialInstruments 2024-12-31 06691047 frs-core:Non-currentFinancialInstruments 2024-12-31 06691047 frs-core:BetweenOneFiveYears 2024-12-31 06691047 frs-core:ComputerEquipment 2024-12-31 06691047 frs-core:ComputerEquipment 2024-01-01 2024-12-31 06691047 frs-core:ComputerEquipment 2023-12-31 06691047 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-01-01 2024-12-31 06691047 frs-core:FurnitureFittings 2024-12-31 06691047 frs-core:FurnitureFittings 2024-01-01 2024-12-31 06691047 frs-core:FurnitureFittings 2023-12-31 06691047 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-12-31 06691047 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-01-01 2024-12-31 06691047 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-12-31 06691047 frs-core:MotorVehicles 2024-12-31 06691047 frs-core:MotorVehicles 2024-01-01 2024-12-31 06691047 frs-core:MotorVehicles 2023-12-31 06691047 frs-core:OtherResidualIntangibleAssets 2024-12-31 06691047 frs-core:OtherResidualIntangibleAssets 2024-01-01 2024-12-31 06691047 frs-core:OtherResidualIntangibleAssets 2023-12-31 06691047 frs-core:PlantMachinery 2024-12-31 06691047 frs-core:PlantMachinery 2024-01-01 2024-12-31 06691047 frs-core:PlantMachinery 2023-12-31 06691047 frs-core:WithinOneYear 2024-12-31 06691047 frs-core:ShareCapital 2024-12-31 06691047 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 06691047 frs-bus:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 06691047 frs-bus:FilletedAccounts 2024-01-01 2024-12-31 06691047 frs-bus:SmallEntities 2024-01-01 2024-12-31 06691047 frs-bus:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 06691047 frs-bus:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 06691047 frs-bus:Director1 2024-01-01 2024-12-31 06691047 frs-bus:Director2 2024-01-01 2024-12-31 06691047 frs-bus:Director3 2024-01-01 2024-12-31 06691047 frs-bus:Director4 2024-01-01 2024-12-31 06691047 frs-bus:Director5 2024-01-01 2024-12-31 06691047 frs-bus:CompanySecretary1 2024-01-01 2024-12-31 06691047 frs-countries:EnglandWales 2024-01-01 2024-12-31 06691047 2022-12-31 06691047 2023-12-31 06691047 2023-01-01 2023-12-31 06691047 frs-core:CurrentFinancialInstruments 2023-12-31 06691047 frs-core:Non-currentFinancialInstruments 2023-12-31 06691047 frs-core:BetweenOneFiveYears 2023-12-31 06691047 frs-core:MotorVehicles 2023-01-01 2023-12-31 06691047 frs-core:PlantMachinery 2023-01-01 2023-12-31 06691047 frs-core:WithinOneYear 2023-12-31 06691047 frs-core:ShareCapital 2023-12-31 06691047 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31
Registered number: 06691047
Kentec Training Ltd
Unaudited Financial Statements
For The Year Ended 31 December 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—8
Page 1
Balance Sheet
Registered number: 06691047
2024 2023
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 19,179 3,030
Tangible Assets 5 191,024 214,222
210,203 217,252
CURRENT ASSETS
Stocks 6 9,773 9,307
Debtors 7 153,276 120,947
Cash at bank and in hand 393,978 310,972
557,027 441,226
Creditors: Amounts Falling Due Within One Year 8 (339,201 ) (358,011 )
NET CURRENT ASSETS (LIABILITIES) 217,826 83,215
TOTAL ASSETS LESS CURRENT LIABILITIES 428,029 300,467
Creditors: Amounts Falling Due After More Than One Year 9 (40,254 ) (46,873 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (38,340 ) (21,861 )
NET ASSETS 349,435 231,733
CAPITAL AND RESERVES
Called up share capital 11 100 100
Profit and Loss Account 349,335 231,633
SHAREHOLDERS' FUNDS 349,435 231,733
Page 1
Page 2
For the year ending 31 December 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 Steven Booker
Director
16th April 2025
The notes on pages 3 to 8 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Kentec Training Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 06691047 . The registered office is Unit 2 Riverdale Estate, Vale Road, Tonbridge, Kent, TN9 1SS.
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. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are computer software. It is amortised to profit and loss account over its estimated economic life of 5 years.
2.4. 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:
Leasehold 6 years straight line
Plant & Machinery 25% reducing balance
Motor Vehicles 25% reducing balance
Fixtures & Fittings 25% reducing balance
Computer Equipment 25% reducing balance
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2.5. 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 profit and loss account 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 profit and loss account as incurred.
2.6. 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.
2.7. 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 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.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are 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: 21 (2023: 19)
21 19
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4. Intangible Assets
Other
£
Cost
As at 1 January 2024 35,205
Additions 20,743
Disposals (7,575 )
As at 31 December 2024 48,373
Amortisation
As at 1 January 2024 32,175
Provided during the period 1,564
Disposals (4,545 )
As at 31 December 2024 29,194
Net Book Value
As at 31 December 2024 19,179
As at 1 January 2024 3,030
5. Tangible Assets
Land & Property
Leasehold Plant & Machinery Motor Vehicles Fixtures & Fittings
£ £ £ £
Cost
As at 1 January 2024 125,760 105,107 80,986 25,325
Additions 2,900 12,233 - 5,849
Disposals - (480 ) - -
As at 31 December 2024 128,660 116,860 80,986 31,174
Depreciation
As at 1 January 2024 39,990 72,293 31,198 15,467
Provided during the period 21,000 8,804 11,864 3,030
Disposals - (10 ) - -
As at 31 December 2024 60,990 81,087 43,062 18,497
Net Book Value
As at 31 December 2024 67,670 35,773 37,924 12,677
As at 1 January 2024 85,770 32,814 49,788 9,858
Page 5
Page 6
Computer Equipment Total
£ £
Cost
As at 1 January 2024 108,120 445,298
Additions 10,924 31,906
Disposals - (480 )
As at 31 December 2024 119,044 476,724
Depreciation
As at 1 January 2024 72,128 231,076
Provided during the period 9,936 54,634
Disposals - (10 )
As at 31 December 2024 82,064 285,700
Net Book Value
As at 31 December 2024 36,980 191,024
As at 1 January 2024 35,992 214,222
Included above are assets held under finance leases or hire purchase contracts with a net book value as follows:
2024 2023
£ £
Plant & Machinery 20,364 15,663
Motor Vehicles 15,882 21,176
36,246 36,839
6. Stocks
2024 2023
£ £
Merchandise 9,773 9,307
7. Debtors
2024 2023
£ £
Due within one year
Trade debtors 119,768 94,781
Amounts owed by group undertakings - 106
Other debtors 33,508 26,060
153,276 120,947
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8. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 7,437 9,489
Trade creditors 41,258 96,317
Bank loans and overdrafts 5,556 5,556
Other creditors 126,239 119,430
Taxation and social security 158,711 127,219
339,201 358,011
9. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 14,418 15,684
Bank loans 25,836 31,189
40,254 46,873
10. Obligations Under Finance Leases and Hire Purchase
2024 2023
£ £
The future minimum finance lease payments are as follows:
Not later than one year 7,437 9,489
Later than one year and not later than five years 14,418 15,684
21,855 25,173
21,855 25,173
11. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
2024
2023
No.
£
No.
£
Ordinary A of £1 each
51
51
51
51
Ordinary B of £1 each
19
19
19
19
Ordinary C of £1 each
30
image
30
image
30
image
30
image
100
image
100
image
100
image
100
image
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12. Dividends
2024 2023
£ £
On equity shares:
Interim dividend paid 68,000 145,000
2024
2023
£
£
Interim dividend of £680.00 (2023 - £1,450.00) per Ordinary A
34,680
73,950
Interim dividend of £680.00 (2023 - £1,450.00) per Ordinary B
12,920
27,550
Interim dividend of £680.00 (2023 - £1,450.00) per Ordinary C
20,400
image
43,500
image
68,000
image
145,000
image
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