Acorah Software Products - Accounts Production 16.3.350 false true 31 May 2023 1 June 2022 false 1 June 2023 31 August 2023 31 August 2023 5117285 Mr Tim Lambert iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 5117285 2023-05-31 5117285 2023-08-31 5117285 2023-06-01 2023-08-31 5117285 frs-core:CurrentFinancialInstruments 2023-08-31 5117285 frs-core:Non-currentFinancialInstruments 2023-08-31 5117285 frs-core:PlantMachinery 2023-08-31 5117285 frs-core:PlantMachinery 2023-06-01 2023-08-31 5117285 frs-core:PlantMachinery 2023-05-31 5117285 frs-core:ShareCapital 2023-08-31 5117285 frs-core:RetainedEarningsAccumulatedLosses 2023-08-31 5117285 frs-bus:PrivateLimitedCompanyLtd 2023-06-01 2023-08-31 5117285 frs-bus:FilletedAccounts 2023-06-01 2023-08-31 5117285 frs-bus:SmallEntities 2023-06-01 2023-08-31 5117285 frs-bus:AuditExempt-NoAccountantsReport 2023-06-01 2023-08-31 5117285 frs-bus:SmallCompaniesRegimeForAccounts 2023-06-01 2023-08-31 5117285 frs-bus:Director1 2023-06-01 2023-08-31 5117285 frs-countries:EnglandWales 2023-06-01 2023-08-31 5117285 2022-05-31 5117285 2023-05-31 5117285 2022-06-01 2023-05-31 5117285 frs-core:CurrentFinancialInstruments 2023-05-31 5117285 frs-core:Non-currentFinancialInstruments 2023-05-31 5117285 frs-core:ShareCapital 2023-05-31 5117285 frs-core:RetainedEarningsAccumulatedLosses 2023-05-31
Registered number: 5117285
Kay Lambert Associates Limited
Unaudited Financial Statements
For the Period 1 June 2023 to 31 August 2023
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 5117285
31 August 2023 31 May 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1,720 1,623
1,720 1,623
CURRENT ASSETS
Debtors 5 40,507 57,365
Cash at bank and in hand 12,872 4,986
53,379 62,351
Creditors: Amounts Falling Due Within One Year 6 (70,932 ) (69,763 )
NET CURRENT ASSETS (LIABILITIES) (17,553 ) (7,412 )
TOTAL ASSETS LESS CURRENT LIABILITIES (15,833 ) (5,789 )
Creditors: Amounts Falling Due After More Than One Year 7 (7,691 ) (8,791 )
NET LIABILITIES (23,524 ) (14,580 )
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account (23,624 ) (14,680 )
SHAREHOLDERS' FUNDS (23,524) (14,580)
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For the period ending 31 August 2023 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 Tim Lambert
Director
20/05/2025
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Kay Lambert Associates Limited is a private company, limited by shares, incorporated in England & Wales, registered number 5117285 . The registered office is 5 Rodmell Avenue, Saltdean, E.Sussex, BN2 8LT.
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 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:
Plant & Machinery 20% reducing balance
2.4. Taxation
Corporation tax 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.

3. Average Number of Employees
Average number of employees, including directors, during the period was: 1 (2023: 2)
1 2
4. Tangible Assets
Plant & Machinery
£
Cost
As at 1 June 2023 5,556
Additions 188
As at 31 August 2023 5,744
...CONTINUED
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Depreciation
As at 1 June 2023 3,933
Provided during the period 91
As at 31 August 2023 4,024
Net Book Value
As at 31 August 2023 1,720
As at 1 June 2023 1,623
5. Debtors
31 August 2023 31 May 2023
£ £
Due within one year
Corporation tax recoverable. 17,193 34,862
VAT Liability 701 -
Directors' loan accounts 19,667 19,557
37,561 54,419
Due after more than one year
Corporation tax recoverable 2,946 2,946
40,507 57,365
6. Creditors: Amounts Falling Due Within One Year
31 August 2023 31 May 2023
£ £
Bank loans and overdrafts 4,400 4,400
VAT Liability - 45
Other creditors 64,549 63,818
Accruals 1,983 1,500
70,932 69,763
7. Creditors: Amounts Falling Due After More Than One Year
31 August 2023 31 May 2023
£ £
Bank loans 7,691 8,791
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8. Share Capital
31 August 2023 31 May 2023
£ £
Allotted, Called up and fully paid 100 100
9. Directors Advances, Credits and Guarantees
Included within debtors are the following loans to directors: T.Lambert £9,834 (May 2023 : £9,779) and Rosemary Kay £9,833 (May 2023 : £9,778). The loans are repayable on demand, interest was charged at 2.25 % p.a. £12,000 was repaid in February 2024. 
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