Acorah Software Products - Accounts Production 16.2.850 false true 31 July 2023 1 February 2022 false 1 August 2023 31 July 2024 31 July 2024 03171535 Mr Leigh Whitney Mr Christian Hoper Mr Christian Hoper iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 03171535 2023-07-31 03171535 2024-07-31 03171535 2023-08-01 2024-07-31 03171535 frs-core:CurrentFinancialInstruments 2024-07-31 03171535 frs-core:ComputerEquipment 2024-07-31 03171535 frs-core:ComputerEquipment 2023-08-01 2024-07-31 03171535 frs-core:ComputerEquipment 2023-07-31 03171535 frs-core:FurnitureFittings 2024-07-31 03171535 frs-core:FurnitureFittings 2023-08-01 2024-07-31 03171535 frs-core:FurnitureFittings 2023-07-31 03171535 frs-core:CapitalRedemptionReserve 2024-07-31 03171535 frs-core:SharePremium 2024-07-31 03171535 frs-core:ShareCapital 2024-07-31 03171535 frs-core:RetainedEarningsAccumulatedLosses 2024-07-31 03171535 frs-bus:PrivateLimitedCompanyLtd 2023-08-01 2024-07-31 03171535 frs-bus:FilletedAccounts 2023-08-01 2024-07-31 03171535 frs-bus:SmallEntities 2023-08-01 2024-07-31 03171535 frs-bus:AuditExempt-NoAccountantsReport 2023-08-01 2024-07-31 03171535 frs-bus:SmallCompaniesRegimeForAccounts 2023-08-01 2024-07-31 03171535 frs-bus:Director1 2023-08-01 2024-07-31 03171535 frs-bus:Director2 2023-08-01 2024-07-31 03171535 frs-bus:CompanySecretary1 2023-08-01 2024-07-31 03171535 frs-countries:EnglandWales 2023-08-01 2024-07-31 03171535 2022-01-31 03171535 2023-07-31 03171535 2022-02-01 2023-07-31 03171535 frs-core:CurrentFinancialInstruments 2023-07-31 03171535 frs-core:CapitalRedemptionReserve 2023-07-31 03171535 frs-core:SharePremium 2023-07-31 03171535 frs-core:ShareCapital 2023-07-31 03171535 frs-core:RetainedEarningsAccumulatedLosses 2023-07-31
Registered number: 03171535
Konstructive Limited
Unaudited Financial Statements
For The Year Ended 31 July 2024
Approved Accounting Limited
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 03171535
31 July 2024 31 July 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 2,697 3,720
2,697 3,720
CURRENT ASSETS
Debtors 5 231,959 243,121
Cash at bank and in hand 341,109 208,035
573,068 451,156
Creditors: Amounts Falling Due Within One Year 6 (389,857 ) (292,391 )
NET CURRENT ASSETS (LIABILITIES) 183,211 158,765
TOTAL ASSETS LESS CURRENT LIABILITIES 185,908 162,485
NET ASSETS 185,908 162,485
CAPITAL AND RESERVES
Called up share capital 7 90 90
Share premium account 20,000 20,000
Capital redemption reserve 10 10
Profit and Loss Account 165,808 142,385
SHAREHOLDERS' FUNDS 185,908 162,485
Page 1
Page 2
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.
On behalf of the board
Mr Leigh Whitney
Director
24/04/2025
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Konstructive Limited is a private company, limited by shares, incorporated in England & Wales, registered number 03171535 . The registered office is Scott House, Suite 1 The Concourse, Waterloo Station, London, England, SE1 7LY.
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:
Fixtures & Fittings 25% on cost
Computer Equipment 33% on cost
2.4. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.5. Extended Accounting Period
The period ending 31 July 2023 was extended by six months from the 31st January 2023. The directors took this decision to adjust for the seasonality of the trade.
3. Average Number of Employees
Average number of employees, including directors, during the year was:
31 July 2024 31 July 2023
Office and administration 3 3
Sales, marketing and distribution 11 10
14 13
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Page 4
4. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 August 2023 17,431 50,774 68,205
Additions - 919 919
As at 31 July 2024 17,431 51,693 69,124
Depreciation
As at 1 August 2023 17,431 47,054 64,485
Provided during the period - 1,942 1,942
As at 31 July 2024 17,431 48,996 66,427
Net Book Value
As at 31 July 2024 - 2,697 2,697
As at 1 August 2023 - 3,720 3,720
5. Debtors
31 July 2024 31 July 2023
£ £
Due within one year
Trade debtors 228,749 243,022
Prepayments and accrued income 3,111 -
Other debtors 99 99
231,959 243,121
6. Creditors: Amounts Falling Due Within One Year
31 July 2024 31 July 2023
£ £
Trade creditors 25,792 9,789
Other taxes and social security 22,042 22,844
VAT 75,556 77,469
Other creditors 208 2,110
Accruals and deferred income 266,259 180,179
389,857 292,391
7. Share Capital
31 July 2024 31 July 2023
£ £
Allotted, Called up and fully paid 90 90
Page 4