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Registered number: 13051915
Kopek Security And Facilities Ltd
Unaudited Financial Statements
For the Period 1 December 2023 to 31 August 2024
Kenyon & Co
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 13051915
31 August 2024 30 November 2023
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 10,000 11,250
Tangible Assets 5 31,759 18,316
41,759 29,566
CURRENT ASSETS
Debtors 6 605,906 727,176
Cash at bank and in hand 29 83,777
605,935 810,953
Creditors: Amounts Falling Due Within One Year 7 (558,865 ) (684,599 )
NET CURRENT ASSETS (LIABILITIES) 47,070 126,354
TOTAL ASSETS LESS CURRENT LIABILITIES 88,829 155,920
Creditors: Amounts Falling Due After More Than One Year 8 (51,200 ) -
NET ASSETS 37,629 155,920
CAPITAL AND RESERVES
Called up share capital 100 100
Profit and Loss Account 37,529 155,820
SHAREHOLDERS' FUNDS 37,629 155,920
Page 1
Page 2
For the period ending 31 August 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
Mrs Gennine Basson
Director
Mrs Susan Yildiz
Director
13 May 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
Kopek Security And Facilities Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13051915 . The registered office is Top Floor, East Reach House, East Reach, Taunton, TA1 3ES.
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 - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 10 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:
Motor Vehicles 25% reducing balance
Fixtures & Fittings 20% straight line
2.5. 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 period, 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.
Page 3
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3. Average Number of Employees
Average number of employees, including directors, during the period was: 42 (2023: 19)
42 19
4. Intangible Assets
Goodwill
£
Cost
As at 1 December 2023 12,500
As at 31 August 2024 12,500
Amortisation
As at 1 December 2023 1,250
Provided during the period 1,250
As at 31 August 2024 2,500
Net Book Value
As at 31 August 2024 10,000
As at 1 December 2023 11,250
5. Tangible Assets
Motor Vehicles Fixtures & Fittings Total
£ £ £
Cost
As at 1 December 2023 17,971 6,048 24,019
Additions - 22,528 22,528
As at 31 August 2024 17,971 28,576 46,547
Depreciation
As at 1 December 2023 4,493 1,210 5,703
Provided during the period 3,370 5,715 9,085
As at 31 August 2024 7,863 6,925 14,788
Net Book Value
As at 31 August 2024 10,108 21,651 31,759
As at 1 December 2023 13,478 4,838 18,316
6. Debtors
31 August 2024 30 November 2023
£ £
Due within one year
Trade debtors 312,247 645,241
Prepayments and accrued income 203,933 81,837
Other debtors - 98
Deferred tax current asset 24,498 -
Directors' loan accounts 65,228 -
605,906 727,176
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Page 5
7. Creditors: Amounts Falling Due Within One Year
31 August 2024 30 November 2023
£ £
Trade creditors 19,777 5,361
Bank loans and overdrafts 271,210 411,402
Other loans 21,263 -
Corporation tax 474 42,783
Other taxes and social security 40,093 21,769
VAT 197,348 138,588
Net wages - 24,904
Other creditors 8,700 -
Directors' loan accounts - 39,792
558,865 684,599
8. Creditors: Amounts Falling Due After More Than One Year
31 August 2024 30 November 2023
£ £
Other loans 51,200 -
9. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 December 2023 Amounts advanced Amounts repaid Amounts written off As at 31 August 2024
£ £ £ £ £
Mrs Gennine Basson (43,793 ) 89,502 (16,932 ) - 28,778
Mrs Susan Yildiz 4,000 32,450 - - 36,450
The above loan is unsecured, interest free and repayable on demand.
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