Acorah Software Products - Accounts Production 16.3.350 false true true 31 January 2024 1 February 2023 false 1 February 2024 31 January 2025 31 January 2025 13837951 Ms Sarah Elliot iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13837951 2024-01-31 13837951 2025-01-31 13837951 2024-02-01 2025-01-31 13837951 frs-core:CurrentFinancialInstruments 2025-01-31 13837951 frs-core:FurnitureFittings 2025-01-31 13837951 frs-core:FurnitureFittings 2024-02-01 2025-01-31 13837951 frs-core:FurnitureFittings 2024-01-31 13837951 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-01-31 13837951 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-02-01 2025-01-31 13837951 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-01-31 13837951 frs-core:PlantMachinery 2025-01-31 13837951 frs-core:PlantMachinery 2024-02-01 2025-01-31 13837951 frs-core:PlantMachinery 2024-01-31 13837951 frs-core:WithinOneYear 2025-01-31 13837951 frs-core:ShareCapital 2025-01-31 13837951 frs-core:RetainedEarningsAccumulatedLosses 2025-01-31 13837951 frs-bus:PrivateLimitedCompanyLtd 2024-02-01 2025-01-31 13837951 frs-bus:FilletedAccounts 2024-02-01 2025-01-31 13837951 frs-bus:SmallEntities 2024-02-01 2025-01-31 13837951 frs-bus:AuditExemptWithAccountantsReport 2024-02-01 2025-01-31 13837951 frs-bus:SmallCompaniesRegimeForAccounts 2024-02-01 2025-01-31 13837951 frs-bus:Director1 2024-02-01 2025-01-31 13837951 frs-countries:EnglandWales 2024-02-01 2025-01-31 13837951 2023-01-31 13837951 2024-01-31 13837951 2023-02-01 2024-01-31 13837951 frs-core:CurrentFinancialInstruments 2024-01-31 13837951 frs-core:BetweenOneFiveYears 2024-01-31 13837951 frs-core:WithinOneYear 2024-01-31 13837951 frs-core:ShareCapital 2024-01-31 13837951 frs-core:RetainedEarningsAccumulatedLosses 2024-01-31
Registered number: 13837951
Kelu Sky Bar Ltd
Financial Statements
For The Year Ended 31 January 2025
Gravitate Accounting
Contents
Page
Accountant's Report 1
Balance Sheet 2
Notes to the Financial Statements 3—4
Page 1
Accountant's Report
Report to the director on the preparation of the unaudited statutory accounts of Kelu Sky Bar Ltd For The Year Ended 31 January 2025
To assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of Kelu Sky Bar Ltd which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.
As a practising member of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.
This report is made to the director of Kelu Sky Bar Ltd , as a body, in accordance with the terms of our engagement letter dated 14th February 2024. Our work has been undertaken solely to prepare for your approval the accounts of Kelu Sky Bar Ltd and state those matters that we have agreed to state to the director of Kelu Sky Bar Ltd , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Kelu Sky Bar Ltd and its director as a body for our work or for this report.
It is your duty to ensure that Kelu Sky Bar Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Kelu Sky Bar Ltd . You consider that Kelu Sky Bar Ltd is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of Kelu Sky Bar Ltd . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.
Signed
14th May 2025
Gravitate Accounting
Unit 13 E, 92 Burton Road
Sheffield
South Yorkshire
S3 8BX
Page 1
Page 2
Balance Sheet
Registered number: 13837951
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 12,889 23,621
12,889 23,621
CURRENT ASSETS
Debtors 5 2,732 -
Cash at bank and in hand 6,093 2,888
8,825 2,888
Creditors: Amounts Falling Due Within One Year 6 (120,807 ) (153,844 )
NET CURRENT ASSETS (LIABILITIES) (111,982 ) (150,956 )
TOTAL ASSETS LESS CURRENT LIABILITIES (99,093 ) (127,335 )
NET LIABILITIES (99,093 ) (127,335 )
CAPITAL AND RESERVES
Called up share capital 7 2 2
Profit and Loss Account (99,095 ) (127,337 )
SHAREHOLDERS' FUNDS (99,093) (127,335)
For the year ending 31 January 2025 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 her 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
Ms Sarah Elliot
Director
14th May 2025
The notes on pages 3 to 4 form part of these financial statements.
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Page 3
Notes to the Financial Statements
1. General Information
Kelu Sky Bar Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13837951 . The registered office is Unit 3.1 Krynkl 294, Shalesmoor, Sheffield , S3 8UL.
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. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
2.3. 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.
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 33% Straight line
Plant & Machinery 33% Straight line
Fixtures & Fittings 33% Straight line
2.5. Leasing and Hire Purchase Contracts
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. Financial Instruments
Debtors and creditors with no stated interest rate, and repayable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit or loss account within overheads. 
2.7. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 6 (2024: 6)
6 6
4. Tangible Assets
Land & Property
Leasehold Plant & Machinery Fixtures & Fittings Total
£ £ £ £
Cost
As at 1 February 2024 28,499 1,750 5,913 36,162
Additions - 1,350 - 1,350
As at 31 January 2025 28,499 3,100 5,913 37,512
...CONTINUED
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Depreciation
As at 1 February 2024 10,188 626 1,727 12,541
Provided during the period 9,405 726 1,951 12,082
As at 31 January 2025 19,593 1,352 3,678 24,623
Net Book Value
As at 31 January 2025 8,906 1,748 2,235 12,889
As at 1 February 2024 18,311 1,124 4,186 23,621
5. Debtors
2025 2024
£ £
Due within one year
Prepayments and accrued income 2,337 -
Other debtors 248 -
Net wages 147 -
2,732 -
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 1,338 2,171
Other creditors 84,541 123,614
Taxation and social security 34,928 28,059
120,807 153,844
7. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 2 2
8. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:
2025 2024
£ £
Not later than one year 3,495 41,951
Later than one year and not later than five years - 3,495
3,495 45,446
9. Related Party Transactions
Included within Other Creditors are loans from related parties amounting to £83,087 (2024:£118,345). These loans are unsecured, interest free and repayable on demand.
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