Acorah Software Products - Accounts Production 16.3.350 false true 30 April 2024 1 May 2023 false 1 May 2024 30 April 2025 30 April 2025 08311315 Mr James Legg Mr Hysni Kaso iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08311315 2024-04-30 08311315 2025-04-30 08311315 2024-05-01 2025-04-30 08311315 frs-core:CurrentFinancialInstruments 2025-04-30 08311315 frs-core:FurnitureFittings 2025-04-30 08311315 frs-core:FurnitureFittings 2024-05-01 2025-04-30 08311315 frs-core:FurnitureFittings 2024-04-30 08311315 frs-core:ShareCapital 2025-04-30 08311315 frs-core:RetainedEarningsAccumulatedLosses 2025-04-30 08311315 frs-bus:PrivateLimitedCompanyLtd 2024-05-01 2025-04-30 08311315 frs-bus:FilletedAccounts 2024-05-01 2025-04-30 08311315 frs-bus:SmallEntities 2024-05-01 2025-04-30 08311315 frs-bus:AuditExempt-NoAccountantsReport 2024-05-01 2025-04-30 08311315 frs-bus:SmallCompaniesRegimeForAccounts 2024-05-01 2025-04-30 08311315 frs-bus:Director1 2024-05-01 2025-04-30 08311315 frs-bus:Director2 2024-05-01 2025-04-30 08311315 frs-countries:EnglandWales 2024-05-01 2025-04-30 08311315 2023-04-30 08311315 2024-04-30 08311315 2023-05-01 2024-04-30 08311315 frs-core:CurrentFinancialInstruments 2024-04-30 08311315 frs-core:ShareCapital 2024-04-30 08311315 frs-core:RetainedEarningsAccumulatedLosses 2024-04-30
Registered number: 08311315
Kaso Legg Communications Ltd
Unaudited Financial Statements
For The Year Ended 30 April 2025
Harrisons Accountancy Ltd
Harrison House Sheep Walk
Langford Road
Biggleswade
Bedfordshire
SG18 9RB
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 08311315
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 12,802 17,076
12,802 17,076
CURRENT ASSETS
Debtors 5 56,025 50,874
Cash at bank and in hand 739,369 739,438
795,394 790,312
Creditors: Amounts Falling Due Within One Year 6 (496,016 ) (469,349 )
NET CURRENT ASSETS (LIABILITIES) 299,378 320,963
TOTAL ASSETS LESS CURRENT LIABILITIES 312,180 338,039
PROVISIONS FOR LIABILITIES
Deferred Taxation (3,202 ) (4,269 )
NET ASSETS 308,978 333,770
CAPITAL AND RESERVES
Called up share capital 7 50,001 50,000
Profit and Loss Account 258,977 283,770
SHAREHOLDERS' FUNDS 308,978 333,770
For the year ending 30 April 2025 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 James Legg
Director
Mr Hysni Kaso
Director
15/05/2025
The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Kaso Legg Communications Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 08311315 . The registered office is 40 Queen Street , London , EC4R 1DD.
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 rendering of services. 
Rendering of services
Revenue is recognised to the extent that it is probable that economic benefits will flow to the company and can be reliably measured. Retainer fees are recognised evenly over the contract period as services are rendered. Project-based fees are recognised as work is completed over time. Event management fees are recognised when the event occurs. Unbilled revenue is included in debtors. Advance payments from clients are deferred and released as services are performed. Revenue is recorded at the agreed fee, net of discounts and excluding VAT.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. 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% reducing balance
2.4. 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.
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 asset reflects 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 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:
2025 2024
Office and administration 17 19
17 19
Page 2
Page 3
4. Tangible Assets
Fixtures & Fittings
£
Cost
As at 1 May 2024 65,849
As at 30 April 2025 65,849
Depreciation
As at 1 May 2024 48,773
Provided during the period 4,274
As at 30 April 2025 53,047
Net Book Value
As at 30 April 2025 12,802
As at 1 May 2024 17,076
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 46,869 42,035
Prepayments and accrued income 9,156 8,839
56,025 50,874
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 5,517 3,427
Corporation tax 272,036 327,788
Other taxes and social security 4,646 32,253
VAT 106,982 99,538
Other creditors 206 173
Accruals and deferred income 8,094 3,258
Directors' loan accounts 98,535 2,912
496,016 469,349
7. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 50,001 50,000
Page 3